信用证已成为国际贸易中最重要的融资工具,但随着信用证制度的广泛适用,信用证欺诈现象也越演越烈。本文从分析信用证的概念,信用证欺诈的概念入手,理清信用证的种类,最后比较英美法国家的信用证制度,提出我国的信用证欺诈防范法律体系。 L / C has become the most important financing tool in international trade. However, with the wide application of the L / C system, the credit fraud has also become more and more fierce. This article analyzes the concept of credit, the concept of credit fraud to sort out the types of letters of credit, the last comparison of the L / C in the United States and France, put forward our credit fraud prevention legal system.