【论文】浅谈信用证的欺诈及防范_精品.doc

浅谈信用证的欺诈及防范 摘 要 由于采用信用证方式进行结算要比其它的结算方式如汇付和托收等安全的多，银行信用代替了商业信用，所以信用证被认为是国际贸易结算中最重要的支付结算方式,是十九世纪随着国际贸易的发展而发展起来的,但在国际贸易中, 屡屡有中国的外贸企业在采用了信用证支付方式后, 而遭受不同程度的经济损失，而近些年来，信用证使用比率也在逐年下降。本文阐述信用证欺诈的概念，并分析信用证欺诈出现的原因和现状，信用证在当今商业活动中的不可或缺，鉴于信用证欺诈的现状及其造成的危害，文章的后半部分将提出针对信用证欺诈的具体防范措施。 关键词：信用证 信用证欺诈 信用证欺诈的防范  Fraud and prevention of letter of credit Abstract Due to the adoption of the credit for the settlement than other settlement such as safety remittance and collection of, bank credit instead of commercial credit, so that credit is considered to be the most important in international trade settlement of payment and settlement, in nineteenth Century with the development of international trade and development, but in the international trade, have a China foreign trade enterprises in the use of credit payment, and suffered varying degrees of economic loss, but in recent years, the credit uses ratio also declined year by year. This paper illustrates the concept of credit fraud, and analyzes the reason and current situation of credit card fraud appear, letter of credit in todays commercial activities is necessary, given the damage status of credit fraud and its cause, the latter part of the article will put forward specific measures against the fraud of letter of credit. Keywords: credit card; credit card fraud; letter of credit fraud  目 录 中文摘要………………………………………………………………………I 英文摘要………………………………………………………………………II 1绪论…………………………………………………………………………1 1.1选题背景及意义………………………………………………………1 1.2研究内容与方法………………………………………………………22信用证欺诈概述……………………………………………………………2 2.1信用证欺诈的特点……………………………………………………2 2.2信用证欺诈的种类……………………………………………………3 2.2.1由受益人做出的欺诈…………………………………………3 2.2.2由第三方所做出的欺诈………………………………………4 2.2.3买方的欺诈……………………………………………………4 3信用证欺诈出现的原因及危害……………………………………………4 3.1信用证欺诈的原因……………………………………………………4 3.2信用证欺诈的危害……………………………………………………6 4防范信用证欺诈的对策……………………………………………………8 4.1开证申请人的防范……………………………………………………8 4.2受益人的防范…………………………………………………………9 4.3银行的防范……………………………………………………………9