浅析信用证诈骗

信用证是国际贸易中重要的信用结算工具,信用证本身不能防止欺诈,因此,信用证诈骗案件发生率很高,且诈骗数额巨大,严重破坏了国际间的正常贸易,发展中国家更是信用证诈骗的多发地区。从信用证诈骗的原因、危害、特点及防范措施四个方面,系统地进行分析说明,以期引起对此问题深层次的思考。

A Tentative Analysis of Letter of Credit Defraud

As an important means of accounts settlement in international trades,letter of credit lacks the function of preventing heating.The frequent occurrences and severe consequences of letter of credit defraud disrupt normal international trade exchange.A systematic analysis of the letter of credit defrauds from the four perspectives of reasons,harms,characteristics and countermeasures arouses people's more profound reflections on this problem.