信用证欺诈形式及对策分析

Analysis on the Forms of the Fraud in Letter of Credit and the Countermeasures

在当今国际贸易中,以信用证进行欺诈的事件不时发生,且形式多样,对外贸公司、商业银行均造成了不同程度的影响。因此,分析国际贸易中利用信用证作为支付方式时可能出现的风险问题,并采用有效的预防措施,对于加强外贸公司的风险意识、达到安全收汇、保障国际贸易顺利进行具有非常重要的现实意义。

Abstract The fraud in L/C always happened in modem interna- tional trade, and the form is various. It makes influences on im- port and export corporation, commercial bank and the order of import and export trade to some extent. So it＇s important for us to analyze the risks which will appear in the L/C we used in inter- national trade and come up with the effective and strengthen the risk consciousness of import and export cor- poration which ensures to be payed safely.