Abstract:As the rapid development of globalization, international trade has become a part of our life. There are many kinds of payment methods in international trade. As for the superiority of letter of credit, letter of credit enjoys great popularity in international trade. But meanwhile, the letter of credit fraud occurs more and more frequently. Letter of credit fraud brings great effects that cannot be ignored. This thesis focuses on the study of letter of credit fraud. It analyses the reasons of letter of credit fraud on the characteristic itself and in international trade practice. Then it sorts out the types of letter of credit fraud from exporter and importer’s sides respectively. At last, it finds out some prevention for the three main parties of letter of credit practice in order to avoid or diminish losses in international trade practice.
Key words: letter of credit; fraud; prevention
中文摘要:随着经济全球化的发展，国际贸易与生活日益相关。在多种国际贸易支付方式中，信用证凭借银行信用的优越性使其在国际贸易中得到广泛使用。与此同时，信用证欺诈的愈发频繁。信用证欺诈带来的影响不容忽视。本文旨在对信用证欺诈进行深入的研究，从信用证自身的特性以及在国际贸易过程中出现的漏洞分析了信用证欺诈产生的原因，从进出口商的角度归结了信用证欺诈的类型，并给进口商、银行和出口商寻找出防范信用证欺诈的有效措施，以期减少或避免国际贸易中的经济损失。
关键词：信用证；欺诈；防范措施
