信用證(letter of credit)是目前國際貿易最重要的結算方式，為世界各國所廣泛采用。然而，隨著國際貿易的快速發展，作為信用證的負面產物——信用證欺詐案也頻頻發生。信用證欺詐的種類十分繁多，從不同的角度分析會有不同的類型。而且隨著科技手段的不斷提高，其表現形式也變得更加復雜和隱蔽。
從信用證內部運行機制上來看，信用證機制本身的獨立性原則和表面相符原則恰恰是信用證單據欺詐得以滋生的溫床。此外信用證外部保護機制相對薄弱，信用證當事人因素，也是信用證欺詐產生的原因。
杜絕欺詐的產生是十分困難的，在實務中，只有做好充分的事先準備，才能最大限度地避免欺詐的發生。信用證交易各當事人，包括貿易雙方和銀行職員，都要做好自我防范，提高自身業務素質，增強防范意識等。
本文擬在總結前人研究成果的基礎上，簡要闡述了信用證欺詐，通過對信用證欺詐的表現形式進行分析，結合欺詐產生的原因，重點指出在實務中信用證當事人的自我防范策略，以有效地防范和控制信用證欺詐。
關鍵詞：信用證、信用證欺詐、防范
ABSTRACT
Whereas letter of credit is the most popular settlement instrument in international trade, and it has been widely adopted by countries all over the world. However, along with the fleetly development of international trade, as the letter of credit negative product --- letter of credit fraud occurs frequently. There are various kind of L/C fraud, and along with the unceasing enhancement of technical methods, the manifestation of L/C fraud are getting more and more complicated and hidden.
The basic principle of independence and other inner flaws in L/C causes the possibility of fraud. The unsubstantial exterior protection mechanism and factors from L/C parties are other causes to product fraud.
It is very difficulty to eradicate fraud, so in practice, only precondition fully, can avoid the occurrence of fraud furthest.
This article draws up in summarizes in the predecessor research results foundation, explain the L/C fraud briefly, through the analysis of the L/C fraud forms, then combine the reasons of L/C fraud, points out the measures of keeping away L/C fraud at the angle of letter of credit parties in practice, to prevent and control L/C fraud effectively.
