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信用证是国际贸易不断发展的产物。随着世界经济一体化和高科技的发展,信用证成为国际贸易结算中最重要的支付结算方式,采取信用证方式进行结算要比其他支付结算方式安全得多。但信用证自身存在理论上的缺陷(即“独立抽象性”原则),信用证业务自身的复杂性和游离于基础合同的独立抽象性加重了风险防范和金融监管的难度,信用证欺诈已逐渐成为严重影响当代国际贸易的一种非暴力犯罪。发展中国家更成为信用证诈骗的多发地区,信用证诈骗案数额巨大,危害严重,教训深刻。因此,有必要对信用证诈骗的原因、危害与特点进行深入的探讨。
The letter of credit is a product of the continuous development of international trade. With the integration of the world economy and the development of high technology, the letter of credit has become the most important payment and settlement method in international trade settlement. It is much safer to adopt the letter of credit method for settlement than other payment and settlement methods. However, the letter of credit itself has theoretical defects (ie, the principle of “independent abstraction”), the complexity of the letter of credit business itself and the independence of the abstract abstraction from the underlying contract aggravate the difficulty of risk prevention and financial supervision, and the fraud of the letter of credit. It has gradually become a non-violent crime that seriously affects contemporary international trade. The developing countries have become more and more areas where letters of credit are fraudulent. The number of letters of credit fraud cases is huge, the harm is serious, and the lessons are profound. Therefore, it is necessary to conduct in-depth discussions on the causes, hazards, and characteristics of the credit fraud.