论信用证诈骗犯罪的特点、形式及其防范对策

The Characteristic,Form and Prevention Countermeasures of Letter of Crdit Fraud

信用证是国际贸易中的一种重要的支付手段。信用证诈骗是发生在信用证结算过程中一种比较复杂的犯罪行为,社会危害性极大,惩治信用证诈骗犯罪对重塑社会信用具有十分重要的现实意义。笔者从概述信用证的运作机制入手,对信用证诈骗犯罪的特点、主要表现形式以及防范对策进行了较为深入的探讨,以期为打击、遏制信用证诈骗犯罪,建立完善的防控机制提供有益探索。

The letter of credit is an important means of payment in the international trade. The letter of credit fraud is one kind of quite complex criminality which occurs in the process of settle accounts by the letter of credit,and it＇s social harmfulness is enormous. It has the very vital practical significance to remold the social credit by punishing the crime of the letter of credit fraud. The author starts with summarizing the letter of credit＇s operation mechanism,discussing deeply about the letter of credit cheating crime＇s characteristics,the main manifestation and the countermeasures,which hopes to provide the beneficial exploration for attacking and containing the crime of the letter of credit fraud and establishing the perfect mechanism to prevent and control.