信用证欺诈法律问题研究

【作者】 任金涛；

【导师】 姜作利；

【作者基本信息】 山东大学 ， 国际法学， 2006， 硕士

【摘要】 国际贸易结算方式多种多样，其中尤以信用证结算方式最为重要。然而由于信用证制度本身固有的“缺陷”，加之一些其他方面的原因，如，相关当事人主观方面的原因及一些技术操作层面的原因，使得信用证欺诈频频发生。令一些国际贸易商对信用证结算方式的安全性产生怀疑，进而影响了国际贸易的发展。随着我国加入世界贸易组织和对外贸易的发展，我国已经成为信用证欺诈的主要受害国。据统计，目前我国外贸出口未收帐款超过100亿美元，其中属于恶意欺诈的拖欠就高达60％，我国每年因信用证欺诈造成的银行垫款达数十亿元之巨，被骗的货物和款项无法估计。有人猜测中国大陆遭受的信用证诈骗金额是一个天文数字。因此研究如何防范信用证欺诈无论对国际社会还是对我国来讲都具有十分重要的理论意义及现实的紧迫性。 本文试运用比较分析、规范分析、实证分析、历史分析、逻辑分析等研究方法，从理论和实践相结合的视角，对信用证欺诈相关法律问题进行阐述。文章正文共分为四部分：第一部分主要阐述了信用证制度的一些基本问题，即信用证的定义、特征以及信用证交易的当事人及其结算流程。并提出应从信用证的本质、信用证的开立及信用证的兑付(付款)三个方面全面理解信用证的含义。第二部分从信用证欺诈的法律界定以及信用证欺诈的原因及种类两个方面对信用证欺诈问题着重进行了分析。认为虽然迄今为止对何为“信用证欺诈”仍没有精确的定义，但可从欺诈的行为主体、欺诈的范围、当事人的主观过错及如何认定“实质性欺诈”等方面把握“信用证欺诈”的含义。对信用证欺诈原因的论述文章主要从制度层面进行了分析，对当事人主观方面及技术层面的原因则没有展开论述。此外，文章该部分根据欺诈的行为主体不同对信用证欺诈进行了分类。第三部分分析了信用证欺诈例外原则的相关问题。首先，以历史分析的方法对信用证欺诈例外原则的确立及特征进行了介绍；其次，探讨了欺诈例外原则适用的理论依据、适用条件、具体的适用方式及适用之排除。最后，文章第四部分归纳分析及简要评价了中国有关信用证的立法状况，并提出了进一步完善相关立法的政策建议。更多还原

【Abstract】 Among the various means of payment of international trade, letters of credit are the most important However, due to the inherent defects of the system of letters of credit and some other causes such as the parties subjective reasons and some technical ones fraud happens constantly, which makes the international merchants become doubting about the safety of the system and as a result, the development of international trade has been affected. With China’s entering into the WTO and the development of foreign trade, China has become one of the worst influenced states by fraud in letters of credit transactions. It has been reported that the loss of our exports exceeds 10billion US dollars and 60 percent of it was because of fraud. The money advanced by banks for the buyers of the letters of credit transactions in China every year amounts to billions. It is estimated that loss suffered by the sellers from deceptive L/C transactions in China’s mainland amounts to an astronomy number. As a result, studies on how to prevent L/C fraud are quite important theoretically and urgent in practice either for the international society or for China.This article addresses the relative legal issues about L/C fraud from the perspective of combining theory with practice with the methodology of comparative, rule, pragmatic, history and logic analysis. The whole article is divided by four parts: Part I outlines some basic problems about the L/C transactions, such as the definition of L/C, the characteristics of them, the parties of the transactions and the process of payment, and points out that one should understand the meaning of the L/C from the aspects of the nature, the opening and the payment of the L/C. Part II analyzes the L/C fraud through the legal defining of the L/C fraud and the causes and types of it This part suggests mat although there has not been an exact definition of the L/C fraud, the meaning of it can be drawn from the subject and the scope of fraud, the subjective fault of the party and how to define material fraud. This part stresses on the level of system mainly while gives a brief discussion about the subjective and technical levels. Beside, it classifies the L/C fraud based on the varied subjects of the fraud. Part III explores the relating problems about the fraud exception principle of L/C transactions. First, it introduces the establishment and the characteristics of the principle. Second, it explains the更多还原