基于信用证欺诈谈开证行的风险控制

Controlling the Risk of Issuing Bank Based on L/C Fraud

由于信用证独立抽象的原则,银行只审单而不管实际的货物,导致进出口贸易中以开证行为欺诈对象的案件屡屡发生,且金额巨大。文章探讨了开证申请人、受益人或双方合谋利用虚假单据骗取承兑、过期的信用证等手段欺诈开证行套取资金。开证行应该从仔细审单、进出口商资信调查、利用例外原则合理止付等方面来控制信用证欺诈风险,同时相关部门要完善立法和加强金融监管。

Because of the independent and abstract principal, issuing bank only examines the documents instead of the goods. As a result, issuing banks are often cheated in import and export business. This paper analyzes the means of fraud such as fake docaments and stale L/C. To control the risk, the opening bank should audit the documents carefully, investigate the bankroll and the credit of the applicant and stop payment in use of exception principle. Meanwhile, the departments concerned should improve the legislation and financial supervision.