摘要
由于信用证属于银行信用,在一定程度上解决了进出口商之间互不信任的矛盾,因此信用证支付方式发展很快,在国际贸易中得到广泛应用。但从信用证本身的原理看,银行在信用证结算中只对单证作表面审查,不问货物,不管合同,给一些不法商人提供了欺诈的机会。为了防止欺诈行为产生,进出口商和银行可采取严格审查合同和信用证提防软条款、规范操作,严格审单、加强信用风险管理、正确缮制单据和文件等一系列措施加以防范。
Due to the L/C belongs to bank credit, application of L/C solves the problem of mutual distrust of the exporter and importer. As a result, the method of payment by L/C has developed very fast in recent year and is widely used in intemational trade. From the principles of L/C, the bank checks the L/C only on the surface rather than check the contract and the cargo, which gives the unscrupulous businessmen a great chance to engage in fraud. To prevent fraud, the exporter, the importer and the bank should take some measures such as strict examination of the contract and the L/C so as to guard against the soft items, make standard operation, check the documentary strictly, strengthen a credit risk management and make out the documentary and files correctly and so on.
出处
《湖南文理学院学报（社会科学版）》
2008年第6期66-68,71,共4页
Journal of Hunan University of Arts and Science:Social Science Edition
关键词
信用证
欺诈
风险与防范
letter of credit
fraud
risk and prevention
