试论信用证诈骗的原因、危害及防范

The Cause, Harm and Prevetion of Letter of Credit Fraud

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。我国加入WTO后,国际间的贸易不断增加,对信用证诈骗的防范就提上日程。

Letter of credit in international trade is an important tool for clearing credit. L/C itself can not prevent fraud. So L/C fraud happens frequently. With China＇s accession to WTO, international trades increase. We should manage to prevent the fraud of L/C.