解读进出口业务中常见的风险——防范信用证欺诈.docVIP

长沙民政职业技术学院 毕业实践报告 题目：解读进出口业务中常见的风险 ——防范信用证欺诈 毕业论文 毕业设计 毕业专题 √ 类型： 指导老师： 朱毅恒 李琰 ____ 系 别： 外语学院 班 级： 商英0933班 姓 名： 陈玲玲 瞿茜 宋长静 学 号： 0927023346 0927023309 0927023342 2012 年4月30日 解读进出口业务中常见的风险—防范信用证欺诈 商英0933班 陈玲玲 瞿茜 宋长静 学号： 0927023346 0927023309 0927023342 【摘要】信用证是国际贸易活动中最广泛使用的一种结算方式与此同时，信用证欺诈也随之产生，给贸易商带来了损失。信用证欺诈的主要表现有使用伪造、变造的信用证或附随的单据、文件；使用作废的信用证；骗取信用证；利用软条款进行欺诈等。如果不能充分认识到信用证欺诈问题的严重性，不果断地采取相应的防范措施，将会给被欺诈方造成严重的损失伪造、变造的信用证附随的单据、文件的原因,这将对进出口商防范欺诈风险有重要意义Abstract: The Letter of Credit is a kind of settlement which is the most widely used in international trade activities. At the same time, the fraud of the Letter of Credit appears and brings much loss to the traders. The main forms of the Letter of Credit fraud is stated as follows: using forged and altered the Letter of Credit or accompanying documents and files; using void Letter of Credit; fraudulently obtaining Letter of Credit; using the soft clause in the Letter of Credit to cheat and so on. If we can not fully understand the seriousness of the fraud of the Letter of Credit fraud and can not decisively take appropriate preventive measures, it will cause a serious loss to the fraudulent party. This paper cities cases about forged or altered Letter of Credit and accompanying documents and files, analyzes such fraud of letters of credit, and proposes effective preventive measures, which is of great significance for importers and exporters to prevent of fraud risks. Key words: Letter of Credit Document Fraud 目 录 1. 信用证和单据介……………………………………………………1 1.1引入…………………………………………………………………1 1.2 信用证………………………………………………………………1 1.2.1信用证的义………………………………………………………1 1.2.2信用证在实际运用中的特点……………………………………1 1.3单据…………………………………………………………………1 1.3.1单据的定义………………………………………………………1 1.3.2.各单据在实际运用中的特点……………………………………2 2.案例一：有关伪造、变造的信用证骗信用证（Letter of Credit，L/C），是指