信用证欺诈与防范的法律研究

发布时间：2018-03-20 03:01

本文选题：信用证　切入点：开证行　出处：《大连海事大学》2002年硕士论文　论文类型：学位论文

【摘要】： 信用证作为当今国际贸易中被普遍使用的一种结算方式，在经济生活中发挥着越来越重要的作用。实际上，信用证是开证行根据申请人要求和指示，或者根据银行自己的意愿，向第三者开立的书面保证文件，保证受益人在信用证规定的时间内提交符合信用证要求的全套单据时，由开证行或其指定银行对受益人支付信用证规定的金额，或对受益人签发的符合信用证规定的汇票作承兑及付款。根据UCP500，信用证具有以下的法律特征：信用证是开证行的有条件的付款承诺；信用证是一项独立的自足性文件；信用证是一种纯粹的单据买卖。信用证结算业务的基本当事人包括开证申请人、开证行和受益人，除此以外还包括通知行、议付行、保兑行、付款行和偿付行等当事人。在三个基本当事人中，开证申请人与受益人的权利义务依据双方签订的书面商务合同；开证申请人与开证行的权利义务关系依据开证申请人向开证行开立的开证申请书；开证行与受益人的权利义务依据开证行向受益人开立的信用证。商务合同、开证申请书、信用证三份书面文件在内容上相互依存和约束，但在法律上相互独立。根据信用证的上述法律制度，各方当事人的权利义务是明确具体的。但某些不法分子妄图不付出对价而侵占他方的货物、货款及贷款，故意制造假象或隐蔽事实真相，诱使其它当事人陷于错误认识而依赖于该事实而失于属于自己的有价财产或放弃某项法律权利，从而构成信用证欺诈行为。信用证欺诈是指利用信用证结算方式实施的欺诈，从文义上讲，它是指有关信用证的一切欺诈行为，包括跟单信用证和备用信用证等；从狭义上讲，它仅指跟单信用证欺诈。本文所论述的是狭义上的信用证欺诈，也就是跟单信用证的欺诈行为。由于信用证欺诈具有极大的危害性，不仅给国际贸易商造成了重大经济损失，侵犯了所在国家或地区的金融管理秩序和管理制度，还严重干扰破坏了国际贸易的正常秩序，所以对信用证欺诈作深入研究具有重要意义。信用证欺诈，其种类繁多，从不同的角度分析会有不同的结果类型。从欺诈行为的表现形式分析，有变造、伪造信用证，伪造单据，预借提单，倒签提单，“软条款”信用证等不同的类型；从欺诈行为的主体分析，信用证结算的主要当事人的开证申请人（进日商）、受益人（出日商）、开证行等。一般地说，信用证欺诈的行为主体常常以上述信用证当事人的身份出现，因此，信用证便有受益人自谋的信用证款欺诈、开证申请人自谋的信用证欺诈，受益人和船东共谋的信用证款诈，开证申请人与开证行共谋的信用证欺诈，开证申请人与受益人共谋的信用证欺诈等类型。产生信用证款欺诈的原因是多方面的，一般来说，信用证欺诈可以从主观。客观方面分析其成因。从主观方面看，，信用证欺诈的产生基于两种原因，一是欺诈人的贪利心理，这是信用证欺诈产生的主要主观原因；二是被欺诈人的反欺诈警惕、防范意识不强。不论信用证欺诈的作案手段如何高明，能做到天衣无缝的可能性不我，作为被欺诈人是完全可以防范于未然的，但是由于被欺诈人的反欺诈警惕性不高，防范欺诈意识不强，从某种意义上变相地助长了欺诈人的欺诈行为，从客观方面看，信用证欺诈产生的原因也可以分为两种情况，一是信用证法律制度自身的原因，二是信用证法律制度以外的原因。在信用证制度方面，信用证“独立性”和“严格相符”原则两大理论基础给欺诈分子留下了可钻的空于。尤对买方而言风险更大，如果卖方存在欺诈故意，就可以利用欺诈性单据“巧妙”、 “合法”地达到骗取货款的目的。信用证当事人关系错宗复杂给欺诈活动提供了较大的回旋余地，银行间、贸易商之间、贸易商与银行之间多种法律关系交织在一起，使信用证欺诈获得了很大的空间。从信用证制度以外的原因看，贸易商和银行防骗能力不足导致信用证欺诈往往从可能变成现实，国际贸易中间商的大量存在和可转让信用证的大量使用，增加了信用证欺诈的可能性。由于信用证欺诈没被视为严重的暴力犯罪从而导致各国有关方面的立法及打击措施显得不够严厉和有力。信用证欺诈得逞的“获益丰厚”与打击制裁力度不足是引发信用证欺诈屡屡发生的客观原因。信用证欺诈是一种复杂的法律现象，对信用证欺诈的防范更是一个庞大的系统工程。一般来说，它包括完善防范信用证欺诈的立法，加强防范信用证欺诈的国际合作，使和信用证结算贷款的贸易商的自我防范以及银行对此类行为的防范等四个方面。其中在完善立法方面包括制定反信用证欺诈法，在《跟单信用证统一惯例》中增加对付信用证欺诈的条款，强化公司法中关于公司设定的规定。在二二加强国际合作方面，既要加强公司经营状况信息的沟通，也要发挥国际?
[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.

【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：D917;D996.1

【参考文献】