論銀行業如何應對信用證欺詐

國際貿易論文編號:GM164     論文字數:11609,頁數:16

目   錄

引言 .....................................................2
1  信用證欺詐的含義 ......................................2
1.1信用證欺詐在英美法和大陸法中的定義 ....................2
1.2中國的規定 ............................................3
2  銀行遭遇的信用證欺詐方式 ..............................4
2.1開立無貿易背景的信用證 ................................4
2.2通過貿易融資對銀行進行欺詐 ............................5
2.3偽造、變造或使用作廢的信用證欺詐銀行.................. 6
3  針對銀行的信用證欺詐發生的原因 ........................7
3.1信用證的獨立抽象性原則 ................................7
3.2缺乏有效國際合作 ......................................10
3.3人員因素 ..............................................10
3.4差額保證金的大量存在 ..................................10
3.5各國法律法規不同給欺詐者以可趁之機 ....................11
3.6跨國訴訟的復雜與不便 ..................................11
4  銀行如何防范信用證欺詐 ................................11
4.1加強國際交流合作 ......................................11
4.2健全內部制度 ..........................................11
4.3福費廷避險法 ..........................................11
4.4慎重選擇往來銀行 ......................................12
4.5加強對客戶的調查 ......................................12
5  銀行對信用證欺詐的救濟措施 ............................12
5.1運用“欺詐例外”原則處理信用證欺詐 ....................12
5.2申請止付令 ............................................13
5.3我國銀行界的司法救濟 ..................................14
結束語 ...................................................14
參考文獻 .................................................15
致   謝 ..................................................16

摘    要

      在現代金融和貿易領域,信用證作為國際結算最常用的支付工具，解決了國際貿易中買賣雙方之間不能互信的風險難題,以安全、快捷、便利為宗旨的銀行也因此受到國際商務人士的厚愛,近20年來，針對銀行的信用證欺詐現象卻有增無減，面對國際貿易領域信用證欺詐的嚴峻形勢，UCP500和即將實行的UCP600都沒有關于信用證欺詐的定義及司法救濟的規定，年輕的內資銀行在處理這種事物時往往顯得有些措手不及，所以研究銀行如何應對信用證欺詐具有非常重要的現實意義。本文通過研究貿易、法律、金融三方面的相關知識，分析出針對銀行的信用證欺詐的類型，欺詐的原因，透過對一些典型案例的認識，提出了銀行業如何防范信用證欺詐的措施。

【關鍵詞】獨立性原則  UCP500  銀行  欺詐  防范

Abstract

In the field of the modern finance and trading, the letter of credit (L/C) has become the most common form of international payment. The L/C has solved the risk problem of non-trust between the seller and buyer in international trade. Meanwhile, the bank which aims to be safe, fast and convenience is popular by the international businessmen. In the recent 20 years, the phenomenal of L/C fraud is increasing. However, under the pressure of urgent circumstances of the L/C fraud, the UCP500 and the UCP600 which is coming to practice in a few days don’t take any measure to the L/C fraud, such as definition or stipulation of the judicial remedy. The domestic bank seems no idea about how to deal with the situation. So, the study about how to deal with the L/C fraud is of great importance to the bank. This thesis is concerned with the knowledge of trading, law and finance, and analyzes the type and the cause of L/C fraud by some typical cases. At last, the thesis puts forth some strategies about how the bank prevents the L/C fraud.

[Key Words] Independence Principle; UCP500; Bank; Fraud; Precaution