信用证交易中银行审单法律问题研究

发布时间：2018-04-20 00:11

本文选题：信用证 + 银行审单　；参考：《山西财经大学》2012年硕士论文

【摘要】：信用证是国际贸易结算中的一种主要支付方式,它的开立所依据的是买卖双方的贸易合同。信用证对促进全球经济的繁荣和国际贸易的发展起到了巨大推动作用。因此,信用证被英国的大法官形象比喻为“国际商业的生命血液”。然而,近年来,信用证的使用呈现萎缩态势,它的发展正日益遭遇发展困境。究其原因,信用证审单环节所突显的问题继而引发极高的拒付率无疑是一个重要方面。在信用证业务中,审核单证的相符性构成了审单环节的核心。但怎样确认单证相符必须要遵循的标准却存在较大的复杂性。目前,国际上通用的审单标准是严格相符标准,它在信用证审单实务中发挥着关键的作用,但严格相符标准并没有赋予审单主体具体操作指引,导致了各国不同的理解。新修订的UCP600中扩大了原来审单标准的外延,即不仅要求“单证一致,单单一致”,而且增加了“单内一致”。这次修订的审单标准无疑对审单人员的审核工作具有划时代的实践意义。但是,事物都具有两面性,现行的软化了的严格相符标准是以信用证抽象独立性原则以及严格相符原则为基础的,银行在审单过程中遵循这两大原则就会为信用证欺诈的发生提供平台。因此,为了严格防范信用证欺诈的发生,降低拒付率,保证信用证交易顺利进行,一方面,银行审单标准应当随着时代的发展不断地创新和改进,对我国来讲,当务之急应致力于完善信用证审单方面的立法制度,促进国际贸易的持续发展。另一方面,银行在满足相关适用条件下要运用信用证欺诈例外原则进行救济。欺诈例外原则并不是对信用证两大基本原则的挑战,而是对信用证抽象独立性原则以及严格相符原则的补充和完善。本论文主要运用了比较研究法、判例研究法、理论分析和实证研究相结合的研究方法对信用证审单的法律问题进行了剖析。比较研究法是通过对UCP600和UCP500,以及UCP600和《规定》的比较得出信用证银行审单方面法律的不断进步。通过判例研究法来说明目前信用证银行审单标准以及原则方面所存在的缺陷。通过理论分析和实证相结合的研究方法来说明信用证审单原则在具体实践中的运用,从而发现理论的不足和急需改进的地方。本论文共分五部分,它是以银行审单标准理论为核心,同时对与审单有关的信用证欺诈例外和银行拒付问题进行了论述和分析。全文结构如下：第一部分介绍了信用证银行审单的基本概念；第二部分从现行的国际国内信用证法律分析信用证银行审单所遵循的法律及适用；第三部分介绍了信用证银行审单所遵循的原则是严格相符原则；第四部分阐述了在遵循严格相符原则下银行审单标准的演变历程,并提出了UCP600最新规定的审单标准是软化了的严格相符标准；最后一部分主要研究和剖析了与银行审单有关的欺诈例外,并提出了信用证欺诈例外原则。本论文在深入、全面、系统地对信用证审单标准所遵循的法律研究理论和实践探讨的基础上,重点构建和完善信用证审单方面的法律基础体系,以健全和完善国内外信用证审单标准的准确性和可操作性,提高信用证作为国际结算工具的使用效率,并对促进我国信用证法律规范的形成起到一定作用。
[Abstract]:L / C is a major way of payment in international trade settlement. Its opening is based on the trade contract between the buyer and the seller. L / C has played a great role in promoting the prosperity of the global economy and the development of international trade. In recent years, the use of L / C has been shrinking, and its development is becoming more and more difficult. The reasons, the problems highlighted by the L / C review link and the high rate of dishonor are undoubtedly an important aspect. In the L / C business, the consistency of the audit documents constitutes the core of the review link. But how to confirm the documentary phase The standard that must be followed has a great complexity. At present, the international standard is a strict conformity standard. It plays a key role in the practice of the letter of credit examination, but the strict compliance standard does not give the subject of the examination a specific operation guide, which leads to the different understanding of the countries. The new revised UCP600 has been expanded. The extension of the original standard of examination and approval not only requires the consistency of documents, single agreement, but also the addition of "single agreement". The revised standard is undoubtedly of epoch-making significance to the audit of the audited personnel. However, everything has two sides, and the strict compliance standard of the current softening is based on the abstract independence of the letter of credit. On the basis of the principle of standing and strict conformity, the bank's compliance with these two principles will provide a platform for the occurrence of letter of credit fraud. Therefore, in order to strictly prevent the occurrence of letter of credit fraud, reduce the rate of dishonor and guarantee the smooth trade of the letter of credit, on the one hand, the standard of bank examination should not be developed with the development of the times. For our country, the top priority should be to improve the legislative system of the letter of credit examination and promote the continuous development of international trade. On the other hand, the bank should use the principle of letter of credit fraud exception under the relevant applicable conditions. The principle of fraud case is not the two basic principles of the letter of credit. The challenge is to supplement and perfect the principle of abstract independence and strict compliance of the letter of credit.
This paper mainly uses comparative research method, case study method, theoretical analysis and empirical research to analyze the legal problems of letter of credit examination. The comparative study is through the comparison of UCP600 and UCP500, and the comparison of UCP600 and < stipulate > to advance the law of the Bank of credit examination. The research method explains the defects of the standard and principle of the bank's examination of the letter of credit at present. Through the combination of theoretical analysis and empirical research method to illustrate the application of the principle of letter of credit examination in concrete practice, we find the shortage of the theory and the need for improvement in urgent need. This paper is divided into five parts, which is based on the bank audit standard. The quasi theory is the core, and the letter of credit fraud exception and the bank refusal to pay are discussed and analyzed. The full text structure is as follows: the first part introduces the basic concept of the letter of credit bank examination; the second part analyses the law and application of the Bank of credit of the letter of credit from the current international and domestic L / C law. The third part introduces the principle that the Bank of credit bank audit follows the principle of strict conformity; the fourth part expounds the evolution course of the standard of bank examination under the strict compliance principle, and puts forward that the latest standard of UCP600 is the strict conformity standard of softening, and the last part mainly studies and analyzes silver. On the basis of in-depth, comprehensive and systematic discussion of the legal research theory and Practice on the standard of L / C, this paper focuses on the construction and improvement of the legal basis system of the letter of credit examination, in order to improve and improve the internal and foreign letter of credit examination. Accuracy and operability will improve the use of L / C as an international settlement tool, and play a role in promoting the formation of the legal norms of L / C in China.

【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D996;F740.4

【相似文献】