信用证是国际贸易中常用的支付方式之一,一直被认为是最安全的支付方式,所以其风险,特别是欺诈行为常常被人们所忽视。但实际上信用证并不是绝对安全的支付方式。据统计,我国每年因信用证欺诈造成的银行垫款达数十亿元之巨,被骗的货物和款项无法估计。因此研究信用证欺诈问题具有十分重要的现实意义。本文就上述问题进行探讨,以便我们今后在遇到信用证风险问题时,采取积极的补救措施,以避免或减少损失。 L / C is one of the payment methods commonly used in international trade. It has always been considered as the safest payment method, so its risks, especially fraud, are often neglected. But in fact the letter of credit is not an absolutely secure method of payment. According to statistics, the number of bank advances caused by credit fraud each year amounts to billions of dollars in huge amounts. The spoiled goods and funds can not be estimated. Therefore, the study of fraud in L / C has very important practical significance. This article explores the above issues so that we can take active remedial measures to avoid or reduce losses in the future when we encounter the issue of credit risk.