信用证软条款诈骗案例分析及风险防范

发布时间：2018-03-16 16:23

本文选题：信用证　切入点：软条款　出处：《辽宁大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着中国加入WTO和世界经济一体化程度的加深，我国国际贸易额大幅增加。作为一种被广泛使用的金融工具，信用证目前被大量地运用于国际贸易和国际结算中。在诸多国际结算工具中，信用证一直被视为比较保险的结算工具。其实不然，现实中由于信用证纠纷或者诈骗而导致的争端和问题越来越多。一些不法分子和无良商贩利用信用证的交易特点和制度漏洞广撒网地进行信用证诈骗，，一方面给国家和社会造成了巨大的经济损失，另一方面无疑也扰乱了市场秩序。其中，信用证软条款就是一种常见的欺诈方式。软条款信用证是一种特殊类型的信用证,它的存在是有一定的必然性的,但是不能错误地认为凡是在信用证中开立的软条款都能构成信用证诈骗罪。软条款的出现使得信用证在生效和结汇具有极大的不确定性，极容易产生不符点交单，这样一来，交易的主动权肯定全部掌握在开证人和开证行手中。如果受益人疏于防范会给自己造成巨大损失。软条款犯罪的主观性决定了在判断信用证贸易主体是否利用软条款实施诈骗时,应当注重从软条款的开立目的及其表现形式等几方面进行判定。 “软条款”的具体表现形式繁复多样，相应地，其会造成信用证的生效和结汇具有不确定性和风险。受益人应该从调查进口商资信、要求信誉较好的开证行、重视合同条款、审核信用证、备货和支付费用等方面防范和规避信用证“软条款”带来的风险。本文首先分析了软条款的分类，然后介绍了两个典型的软条款的诈骗案例，并在此基础上结合案例提出了防范对策和措施，希望对我国企业识别和判断某些不法商人设置的软条款陷阱有指导意义。本文共分为五部分。第一部分为绪论，介绍了本文的研究背景、研究综述、研究方法等基本框架。第二部分详细介绍了信用证的基本概念、产生原因、特点和具体分类等。第三部分介绍了两个具有代表性的信用证软条款的诈骗案例。第四部分，总结案列并对其存在的问题和原因进行说明。第五部分，总结与建议。对全文进行总结并且提出防范信用证软条款诈骗和信用证所涉及风险的建议。
[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.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.63

【参考文献】