浅析信用证结算方式下的欺诈以及风险防范策略.doc

浅析信用证结算方式下的欺诈以及风险防范策略 摘要 随着我国改革开放的不断深入，国际贸易日益扩大，国际贸易在国民经济中的重要性也越来越突出。信用证---国际贸易主要支付手段，已经为国际贸易领域普遍使用，但在运用中的欺诈行为也愈演愈烈，严重阻碍了国际贸易发展的进程。本文通过对信用证欺诈的内涵、原因、表现形式及防范措施的分析，旨在提高信用证使用的可靠性，促进我国对外贸易的进一步发展。本文分为四章： 第一章先举出有关信用证欺诈的具体案例，在此基础上分析出信用证欺诈的内涵。 则先通过流程图来介绍信用证结算方式的流程，从而结合整个信用证结算流程的特点来分析产生信用证欺诈的原因。 则结合信用证结算的流程，具体阐述信用证欺诈的表现形式。详细分析基础型信用证欺诈以及衍生型信用证欺诈。 则综合以上三章所阐述的内容，针对开证申请人、受益人、银行、国内政府以及国际商会提出具体的防范信用证欺诈的对策和建议，以期促进信用证结算方式的完善，进一步促进我国对外贸易的健康持续发展。 提前对信用证欺诈作深入的研究，对实务中防范信用证欺诈起着积极的作用。信用证欺诈这个问题的解决要求我们对信用证欺诈的成因、表现形式以及防范措施进行深入的研究。面对这个问题时，我们也要多管齐下，从各个方面入手。这样才能有效防范信用证欺诈，维护我国对外贸易的稳定发展。 关键词：信用证欺诈，成因，表现形式，防范对策 Abstract Following Chinese constantly developed reform and open, the international trade, which is more and more important in the national economy, is continuously expand. L/C----the major medium of payment of international trade，is commonly accepted in the trade area. However, the frauds in L/C are more and more serious, which have hindered the progress of the international trade. With a view to improving the reliability of the L/C and promote our international trade, this thesis will analyze the definition, causes, forms and the countermeasures of the fraud in L/C. This thesis is divided into four chapters。 Firstly, chapter one will give two specific cases, related to the fraud in L/C , so as to achieve the definition of the fraud in the L/C。 Secondly, chapter two will introduce the process of settlement by L/C by using the flow-process diagram at first, then studying the characteristics of the process of the settlement by L/C to analyze the causes which result in fraud in L/C。 Thirdly, chapter three will set forth the forms of the fraud in L/C in details and analyze specifically the basic fraud in L/C and the derivative fraud in L/C。 Finally, in view of the points mentioned above, chapter four will put forward specific measures respectively according to the applicants, the beneficiary, the bank, the domestic government and the International Chamber of Commerce, with a v