论文部分内容阅读
近年来越来越多的信用证交易欺诈严重干扰了正常的国际贸易秩序。相对于其它欺诈方式,这类欺诈具有隐蔽性强、手段诡秘的特点,加之人们疏于防范,因而危害性极大。本文试就信用证交易欺诈的起因,结合案例对信用证交易欺诈的种种手段、特征,以及识别方法和防范策略作了探讨。 一、信用证交易欺诈的起因 (一)信用证的信用风险 信用证尽管是一种以银行信用作保证的结算方式,但它毕竟建立在商业信用基础上。而各当事人并非绝对恪守信用,这就使信用证的信用风险难以避免。加之国际贸易的跨国性,交易双方在语言文字、商业习惯、贸易法规等方面存在较大差
In recent years, more and more letters of credit fraud have seriously disrupted the normal international trade order. Compared with other fraudulent methods, such frauds have the characteristics of strong concealment and secretive means. In addition to people’s neglect of prevention, they are extremely harmful. This paper attempts to discuss the causes of the fraud in the L/C transaction, and discusses the various methods and characteristics of the L/C fraud in the case, as well as the identification methods and preventive strategies. First, the origin of the letter of credit trading fraud (A) the credit risk of the letter of credit Although the letter of credit is a bank credit as a guarantee of settlement, but it is based on commercial credit. The parties are not absolutely abide by the credit, which makes it difficult to avoid the credit risk of the letter of credit. In addition to the transnational nature of international trade, there is a big difference between the parties in terms of language, business habits, trade regulations, etc.