本文選題：信用證　切入點(diǎn)：軟條款　出處：《遼寧大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著中國(guó)加入WTO和世界經(jīng)濟(jì)一體化程度的加深，我國(guó)國(guó)際貿(mào)易額大幅增加。作為一種被廣泛使用的金融工具，信用證目前被大量地運(yùn)用于國(guó)際貿(mào)易和國(guó)際結(jié)算中。 在諸多國(guó)際結(jié)算工具中，信用證一直被視為比較保險(xiǎn)的結(jié)算工具。其實(shí)不然，現(xiàn)實(shí)中由于信用證糾紛或者詐騙而導(dǎo)致的爭(zhēng)端和問(wèn)題越來(lái)越多。一些不法分子和無(wú)良商販利用信用證的交易特點(diǎn)和制度漏洞廣撒網(wǎng)地進(jìn)行信用證詐騙，，一方面給國(guó)家和社會(huì)造成了巨大的經(jīng)濟(jì)損失，另一方面無(wú)疑也擾亂了市場(chǎng)秩序。其中，信用證軟條款就是一種常見(jiàn)的欺詐方式。軟條款信用證是一種特殊類型的信用證,它的存在是有一定的必然性的,但是不能錯(cuò)誤地認(rèn)為凡是在信用證中開(kāi)立的軟條款都能構(gòu)成信用證詐騙罪。軟條款的出現(xiàn)使得信用證在生效和結(jié)匯具有極大的不確定性，極容易產(chǎn)生不符點(diǎn)交單，這樣一來(lái)，交易的主動(dòng)權(quán)肯定全部掌握在開(kāi)證人和開(kāi)證行手中。如果受益人疏于防范會(huì)給自己造成巨大損失。軟條款犯罪的主觀性決定了在判斷信用證貿(mào)易主體是否利用軟條款實(shí)施詐騙時(shí),應(yīng)當(dāng)注重從軟條款的開(kāi)立目的及其表現(xiàn)形式等幾方面進(jìn)行判定。 “軟條款”的具體表現(xiàn)形式繁復(fù)多樣，相應(yīng)地，其會(huì)造成信用證的生效和結(jié)匯具有不確定性和風(fēng)險(xiǎn)。受益人應(yīng)該從調(diào)查進(jìn)口商資信、要求信譽(yù)較好的開(kāi)證行、重視合同條款、審核信用證、備貨和支付費(fèi)用等方面防范和規(guī)避信用證“軟條款”帶來(lái)的風(fēng)險(xiǎn)。本文首先分析了軟條款的分類，然后介紹了兩個(gè)典型的軟條款的詐騙案例，并在此基礎(chǔ)上結(jié)合案例提出了防范對(duì)策和措施，希望對(duì)我國(guó)企業(yè)識(shí)別和判斷某些不法商人設(shè)置的軟條款陷阱有指導(dǎo)意義。 本文共分為五部分。第一部分為緒論，介紹了本文的研究背景、研究綜述、研究方法等基本框架。第二部分詳細(xì)介紹了信用證的基本概念、產(chǎn)生原因、特點(diǎn)和具體分類等。第三部分介紹了兩個(gè)具有代表性的信用證軟條款的詐騙案例。第四部分，總結(jié)案列并對(duì)其存在的問(wèn)題和原因進(jìn)行說(shuō)明。第五部分，總結(jié)與建議。對(duì)全文進(jìn)行總結(jié)并且提出防范信用證軟條款詐騙和信用證所涉及風(fēng)險(xiǎn)的建議。
[Abstract]:With China's entry into WTO and the deepening of world economic integration, China's international trade volume has increased dramatically. As a widely used financial instrument, letters of credit are widely used in international trade and settlement. Among the many international settlement instruments, letters of credit have always been regarded as relatively safe means of settlement. In reality, there are more and more disputes and problems caused by the disputes of letters of credit or fraud. Some lawbreakers and unscrupulous traders take advantage of the characteristics of letters of credit and loopholes in the system to defraud letters of credit. On the one hand, it has caused huge economic losses to the country and society, on the other hand, it has undoubtedly disturbed the order of the market. Among them, the soft clause of the letter of credit is a common way of fraud, and the letter of credit under the soft clause is a special type of letter of credit. Its existence is inevitable, but it can not be wrongly believed that any soft clause in the letter of credit can constitute the crime of fraud in the letter of credit. The appearance of the soft clause makes the letter of credit have great uncertainty in the validity and settlement of foreign exchange. It is very easy to produce non-conforming documents, so that, The initiative of the transaction must be in the hands of the issuer and the issuing bank. If the beneficiary fails to take precautions, it will cause great losses to himself. The subjectivity of the crime of soft clause determines whether or not the subject of the letter of credit makes use of the soft. When the terms of the fraud are committed, We should pay attention to the purpose of opening soft clause and its form of expression. The concrete manifestation of "soft clause" is complicated and diverse, correspondingly, it will result in the uncertainty and risk of the validity of the letter of credit and settlement of foreign exchange. The beneficiary should investigate the importer's credit and require the issuing bank with good reputation to attach importance to the terms of the contract, This paper first analyzes the classification of soft terms, and then introduces two typical cases of fraud of soft clauses, such as examining letters of credit, preparing goods and paying for expenses, and so on, to prevent and avoid the risks caused by "soft clauses" of letters of credit. On the basis of this, some countermeasures and measures are put forward in the light of the case. It is hoped that it will be of guiding significance for Chinese enterprises to identify and judge the soft clause trap set by some illegal businessmen. This paper is divided into five parts. The first part is the introduction, which introduces the research background, research review, research methods and other basic framework. The third part introduces two typical fraud cases of soft clauses of letters of credit. Part 4th summarizes the cases and explains the existing problems and reasons. Part 5th, Summary and suggestions. Summarize the full text and put forward suggestions to prevent letter of credit soft-clause fraud and risk involved in letter of credit.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.63

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本文編號(hào)：1620705