信用证结算的欺诈风险及防范

Risks and Preventing Measures of L/C Settlement Cheating

近年来利用信用证结算进行欺诈的案件越来越多,严重干扰了正常的国际贸易秩序。相对于其他欺诈方式,这类欺诈更具隐蔽性和复杂性,加之人们疏于防范,因而危害极大。本文从信用证欺诈产生的原因入手,分析了买卖双方在信用证结算中常见的欺诈表现形式,并据此提出了相应的对策和建议。

There are more and more cheating cases by L/C in recent years. The cheatings seriously disturb the normal international trade order. Because this kind of cheating is much more concealed and complex compared with others and people usually are easily to ignore it, it has caused great harm. This paper analyses the reasons and the forms of the cheating and offers some measures accordingly.