本文選題：信用證　切入點(diǎn)：開(kāi)證行　出處：《大連海事大學(xué)》2002年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】： 信用證作為當(dāng)今國(guó)際貿(mào)易中被普遍使用的一種結(jié)算方式，在經(jīng)濟(jì)生活中發(fā)揮著越來(lái)越重要的作用。實(shí)際上，信用證是開(kāi)證行根據(jù)申請(qǐng)人要求和指示，或者根據(jù)銀行自己的意愿，向第三者開(kāi)立的書(shū)面保證文件，保證受益人在信用證規(guī)定的時(shí)間內(nèi)提交符合信用證要求的全套單據(jù)時(shí)，由開(kāi)證行或其指定銀行對(duì)受益人支付信用證規(guī)定的金額，或?qū)κ芤嫒撕灠l(fā)的符合信用證規(guī)定的匯票作承兌及付款。根據(jù)UCP500，信用證具有以下的法律特征：信用證是開(kāi)證行的有條件的付款承諾；信用證是一項(xiàng)獨(dú)立的自足性文件；信用證是一種純粹的單據(jù)買(mǎi)賣(mài)。信用證結(jié)算業(yè)務(wù)的基本當(dāng)事人包括開(kāi)證申請(qǐng)人、開(kāi)證行和受益人，除此以外還包括通知行、議付行、保兌行、付款行和償付行等當(dāng)事人。在三個(gè)基本當(dāng)事人中，開(kāi)證申請(qǐng)人與受益人的權(quán)利義務(wù)依據(jù)雙方簽訂的書(shū)面商務(wù)合同；開(kāi)證申請(qǐng)人與開(kāi)證行的權(quán)利義務(wù)關(guān)系依據(jù)開(kāi)證申請(qǐng)人向開(kāi)證行開(kāi)立的開(kāi)證申請(qǐng)書(shū)；開(kāi)證行與受益人的權(quán)利義務(wù)依據(jù)開(kāi)證行向受益人開(kāi)立的信用證。商務(wù)合同、開(kāi)證申請(qǐng)書(shū)、信用證三份書(shū)面文件在內(nèi)容上相互依存和約束，但在法律上相互獨(dú)立。 根據(jù)信用證的上述法律制度，各方當(dāng)事人的權(quán)利義務(wù)是明確具體的。但某些不法分子妄圖不付出對(duì)價(jià)而侵占他方的貨物、貨款及貸款，故意制造假象或隱蔽事實(shí)真相，誘使其它當(dāng)事人陷于錯(cuò)誤認(rèn)識(shí)而依賴于該事實(shí)而失于屬于自己的有價(jià)財(cái)產(chǎn)或放棄某項(xiàng)法律權(quán)利，從而構(gòu)成信用證欺詐行為。信用證欺詐是指利用信用證結(jié)算方式實(shí)施的欺詐，從文義上講，它是指有關(guān)信用證的一切欺詐行為，包括跟單信用證和備用信用證等；從狹義上講，它僅指跟單信用證欺詐。本文所論述的是狹義上的信用證欺詐，也就是跟單信用證的欺詐行為。由于信用證欺詐具有極大的危害性，不僅給國(guó)際貿(mào)易商造成了重大經(jīng)濟(jì)損失，侵犯了所在國(guó)家或地區(qū)的金融管理秩序和管理制度，還嚴(yán)重干擾破壞了國(guó)際貿(mào)易的正常秩序，所以對(duì)信用證欺詐作深入研究具有重要意義。 信用證欺詐，其種類(lèi)繁多，從不同的角度分析會(huì)有不同的結(jié)果類(lèi)型。從欺詐行為的表現(xiàn)形式分析，有變?cè)�、偽造信用證，偽造單據(jù)，預(yù)借提單，倒簽提單，“軟條款”信用證等不同的類(lèi)型；從欺詐行為的主體分析，信用證結(jié)算的主要當(dāng)事人 的開(kāi)證申請(qǐng)人（進(jìn)日商）、受益人（出日商）、開(kāi)證行等。一般地說(shuō)，信用證欺詐 的行為主體常常以上述信用證當(dāng)事人的身份出現(xiàn)，因此，信用證便有受益人自謀 的信用證款欺詐、開(kāi)證申請(qǐng)人自謀的信用證欺詐，受益人和船東共謀的信用證款 詐，開(kāi)證申請(qǐng)人與開(kāi)證行共謀的信用證欺詐，開(kāi)證申請(qǐng)人與受益人共謀的信用證 欺詐等類(lèi)型。 產(chǎn)生信用證款欺詐的原因是多方面的，一般來(lái)說(shuō)，信用證欺詐可以從主觀。 客觀方面分析其成因。從主觀方面看，，信用證欺詐的產(chǎn)生基于兩種原因，一是欺 詐人的貪利心理，這是信用證欺詐產(chǎn)生的主要主觀原因；二是被欺詐人的反欺詐 警惕、防范意識(shí)不強(qiáng)。不論信用證欺詐的作案手段如何高明，能做到天衣無(wú)縫的 可能性不我，作為被欺詐人是完全可以防范于未然的，但是由于被欺詐人的反欺 詐警惕性不高，防范欺詐意識(shí)不強(qiáng)，從某種意義上變相地助長(zhǎng)了欺詐人的欺詐行 為，從客觀方面看，信用證欺詐產(chǎn)生的原因也可以分為兩種情況，一是信用證法 律制度自身的原因，二是信用證法律制度以外的原因。在信用證制度方面，信用 證“獨(dú)立性”和“嚴(yán)格相符”原則兩大理論基礎(chǔ)給欺詐分子留下了可鉆的空于。 尤對(duì)買(mǎi)方而言風(fēng)險(xiǎn)更大，如果賣(mài)方存在欺詐故意，就可以利用欺詐性單據(jù)“巧妙”、 “合法”地達(dá)到騙取貨款的目的。信用證當(dāng)事人關(guān)系錯(cuò)宗復(fù)雜給欺詐活動(dòng)提供了 較大的回旋余地，銀行間、貿(mào)易商之間、貿(mào)易商與銀行之間多種法律關(guān)系交織在 一起，使信用證欺詐獲得了很大的空間。從信用證制度以外的原因看，貿(mào)易商和 銀行防騙能力不足導(dǎo)致信用證欺詐往往從可能變成現(xiàn)實(shí)，國(guó)際貿(mào)易中間商的大量 存在和可轉(zhuǎn)讓信用證的大量使用，增加了信用證欺詐的可能性。由于信用證欺詐 沒(méi)被視為嚴(yán)重的暴力犯罪從而導(dǎo)致各國(guó)有關(guān)方面的立法及打擊措施顯得不夠嚴(yán)厲 和有力。信用證欺詐得逞的“獲益豐厚”與打擊制裁力度不足是引發(fā)信用證欺詐 屢屢發(fā)生的客觀原因。 信用證欺詐是一種復(fù)雜的法律現(xiàn)象，對(duì)信用證欺詐的防范更是一個(gè)龐大的系 統(tǒng)工程。一般來(lái)說(shuō)，它包括完善防范信用證欺詐的立法，加強(qiáng)防范信用證欺詐的 國(guó)際合作，使和信用證結(jié)算貸款的貿(mào)易商的自我防范以及銀行對(duì)此類(lèi)行為的防范 等四個(gè)方面。其中在完善立法方面包括制定反信用證欺詐法，在《跟單信用證統(tǒng) 一慣例》中增加對(duì)付信用證欺詐的條款，強(qiáng)化公司法中關(guān)于公司設(shè)定的規(guī)定。在 二二 加強(qiáng)國(guó)際合作方面，既要加強(qiáng)公司經(jīng)營(yíng)狀況信息的溝通，也要發(fā)揮國(guó)際?
[Abstract]:A letter of credit is the settlement method is widely used in international trade, playing an increasingly important role in economic life. In fact, the letter of credit issuing bank according to the requirements and instructions of the applicant or the bank, according to their own wishes, to open the third written guarantee documents submitted in the letter of credit guarantee within the specified time the beneficiary with a full set of documents required by the letter of credit, the issuing bank or nominated bank to the beneficiary payment stipulated in the credit amount, or issued by the beneficiary to meet the credit requirements of the draft for acceptance and payment. According to UCP500, the letter of credit has the following legal characteristics: the letter of credit is open the issuing bank payment conditional commitment; credit is an independent legal document; credit is a pure trading documents. The basic parties of credit include the applicant, The issuing bank and the beneficiary, in addition also includes advising bank negotiating bank, the confirming bank, drawee bank and reimbursing bank and other parties. In the three basic parties, the applicant and the beneficiary of the rights and obligations of the two sides signed on the basis of the written contract; the applicant and the issuing bank's rights and obligations on the basis of the applicant issued to the issuing bank issuing application; the issuing bank and the beneficiary on the basis of the rights and obligations of the issuing bank to the beneficiary. Letter of credit business contract, the application for the letter of credit, letter of credit three written documents interdependent in content and constraints, but legally independent.
According to the legal system of letter of credit, the rights and obligations of the parties are clear. But some criminals try to not pay on the price and other occupation goods, payment and loan, intentionally make a false impression or conceal the truth, to other parties to recognize the error depends on the facts and on their own have lost the price of property or abandon legal rights, which constitute the letter of credit fraud. Credit card fraud refers to the implementation of the letter of credit fraud, from the literal sense, it refers to all the relevant letter of credit fraud, including documentary credit and standby letter of credit; in a narrow sense, it is only the letter of credit fraud. This is the narrow sense of the fraud of letter of credit, which is the documentary credit fraud. Because the letter of credit fraud has great harm, not only to the international traders made It has become a major economic loss, violating the financial management order and management system of the country or region, and seriously interfering with the normal order of international trade. Therefore, it is of great significance to conduct in-depth research on L / C fraud.
The letter of credit fraud, the variety analysis might result in different types from different angles. The analysis, from the form of fraud is altered, forged letters of credit, forged documents, bill of lading, Daoqiantidan, types of "soft clause" credit etc. different from the main body; analysis of fraud the main parties, the letter of credit
The applicant (in Japanese), the beneficiary (from Japan), the issuing bank. Generally, the letter of credit fraud
The subject of the act of credit often appears as the above L / C party, so the letter of credit has its own beneficiary
Letter of credit fraud, letter of credit fraud of the applicant's self conspiracy, the credit of the beneficiary and the owner of the shipowner
Letter of credit fraud conspiring by an applicant and an issuing bank to establish a letter of credit conspiring with the beneficiary
Type of fraud.
There are many reasons for the fraud of the letter of credit. In general, the fraud of the letter of credit can be from the subjective.
In the subjective aspect, the formation of credit fraud is based on two reasons, one is bullying.
This is the main subjective reason for the fraud of the letter of credit; two is the anti fraud of the fraudulent person.
Vigilance is not strong. No matter how high the means of fraud of the letter of credit is, it can be seamless.
The possibility is not me. As a fraudulent person, it is completely preventable, but because of the anti deception of the deceitful person
The false vigilance is not high, and the awareness of fraud is not strong. In a sense, the fraudulent behavior of the fraudsters is promoted in a certain sense.
In view of the objective aspect, the causes of the letter of credit fraud can be divided into two cases, one is the letter of credit law
The reason of the law system itself, two is the reason other than the legal system of the letter of credit. In the letter of credit system, credit
The two theoretical foundations of the principle of "independence" and "strict conformity" have left the fraudsters to be drillable.
In particular, the risk is greater for the buyer. If the seller has a fraudulent intent, the seller can use the fraudulent document to be "ingenious".
The purpose of "legality" is to cheat the payment of goods. The complex relationship of the parties to the letter of credit is complicated to the fraudulent activities.
A large number of leeway, interbank, traders, traders and banks intertwined with a variety of legal relations.
Together, the letter of credit fraud gets a lot of space. From the reason of the L / C system, traders and
Bank fraud due to lack of capacity of credit fraud often from the reality, many brokers in international trade
The large use of the existence and negotiable letter of credit increases the possibility of fraud in the letter of credit.
It has not been seen as a serious violent crime, which has led to the lack of strict legislation and measures in the countries concerned.
The "richly benefited" and the inadequacy of the punishments in the fight against the letter of credit fraud are caused by a letter of credit fraud
An objective cause of repeated occurrence.
Letter of credit fraud is a complex legal phenomenon, and the prevention of letter of credit fraud is a huge department.
Generally speaking, it includes legislation to improve the fraud of the letter of credit and strengthen the prevention of credit fraud.
International cooperation, the self prevention of traders with LC loans and the prevention of such behavior by banks
There are four aspects, including the formulation of anti credit fraud law in the improvement of legislation and the documentary credit system.
In a convention, the provisions on letter of credit fraud are added to strengthen the provisions on the company's setting in the company law.
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To strengthen international cooperation, we should not only strengthen the communication of the information of the company's operating situation, but also play the international role.

【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2002
【分類(lèi)號(hào)】：D917;D996.1

【參考文獻(xiàn)】

相關(guān)期刊論文 前3條

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2 張湘蘭;信用證欺詐及其對(duì)策探討[J];法學(xué)評(píng)論;1999年02期

3 張湘蘭,黃翠萍;國(guó)際海事欺詐及防范[J];武漢大學(xué)學(xué)報(bào)(哲學(xué)社會(huì)科學(xué)版);1998年06期

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