【作者】 李静；

【导师】 秦鹏；

【作者基本信息】 新疆大学 ， 法律， 2012， 硕士

【摘要】 自我国加入WTO之后，经济发展迅速，外贸进出口额也有了很大的增长。在经济迅速发展的同时，国际结算业务也发展迅猛，而作为现代国际结算工具的信用证的运用更加广泛。据相关数据统计，我国80%的国际结算业务是通过信用证来完成的。由于信用证单据交易和其独立于基础交易的特点，使得信用证欺诈越来越频繁的出现在国际结算过程中。更由于我国信用证结算业务起步较晚，银行与企业对此种结算工具并不熟练，经常面临被欺诈的危险。早期的司法实践，出于对本国企业与银行的保护，只要企业或银行提出可能存在信用证欺诈就轻易冻结信用证项下款项，使得国内银行在国外的分行常常被起诉，并承担败诉的责任。本文从我国审理信用证欺诈的司法实践出发，通过与英美法系和大陆法系一些国家在信用证欺诈立法方面以及司法实践方面的比较，发现我国在信用证欺诈立法上的不足，并提出解决意见，以求能对我国信用证欺诈的立法提供一些有价值的参考资料。更多还原

【Abstract】 Since China became a member of WTO, the imports and exports have been growingrapidly. At the same time, international settlement business has also gotcontinuous development, and the letter of credit as one of the moderninternational settlement tools has been used widely in international trade.According to the statistic dates,80%of international settlement business wasdone by the letter of credit in China. However, because of the feature ofdocuments trade of letter of credit, more and more fraud in letter of creditcomes out in the process of international settlement business. For the reasonthat this kind of settlement business developed later in China than in developedand some developing countries, our banks and enterprises are not familiar withthis tool and they often face a dangerous of being deceived. In early practicesof justice, the court always froze the letter of credit to protect the banksand the enterprises of China, which also made overseas branches of Chinese banksaccused and bear the lawsuit cost of losing. This paper starts with thepractices of justice about letter of credit in China and compares the CommonLaw country with the Civil Law country to find the weakness in legislation ofletter of credit in China and to give some advice about solving these problemsto provide some valuable materials for legislation of letter of credit in China.更多还原