信用证欺诈法律问题研究
Research on the Legal Issues of the Fraud in Letter of Credit

在国际贸易的复杂体系中，支付环节扮演着举足轻重的角色。信用证这一支付机制的引入既协调了各方权益又确保了国际贸易的高效运作。信用证依据其独立性原则，在实现了与基础交易合同的分离，从而保护了银行免受基础交易纠纷的困扰之后，也为信用证欺诈行为提供了可乘之机。为应对这一问题，各国正致力于减少信用证法律领域的冲突，国际惯例及英美国家已有较好的实践成果。尽管我国已出台相关立法，但仍面临规定不够详尽、界定不够清晰等局限性。本文首先剖析信用证欺诈的成因及现有形态，以揭示其现状；随后，对比分析国际层面、英美法系国家以及我国针对信用证欺诈的立法规制，并结合具体案例，深入探讨我国立法中存在的问题；最终，旨在提出完善我国信用证欺诈法律规制体系的建议。
In the complex system of international trade, the payment process plays a pivotal role. The introduction of the letter of credit as a payment mechanism has not only coordinated the interests of all parties but also ensured the efficient operation of international trade. Based on its principle of independence, the letter of credit has achieved a separation from the underlying transaction contract, thereby protecting banks from disputes arising from the underlying transaction. However, this has also provided opportunities for letter of credit fraud. To address this issue, countries are working to reduce conflicts in the legal field of letters of credit, with international conventions and common law countries like the United States and the United Kingdom having achieved better practical results. Although China has enacted relevant legislation, it still faces limitations such as insufficiently detailed provisions and unclear definitions. This paper first analyzes the causes and existing forms of letter of credit fraud to reveal its current situation; then, it compares and analyzes the legal regulations against letter of credit fraud at the international level, in common law countries, and in China, and discusses the problems in China’s legislation in depth through specific cases; ultimately, it aims to propose suggestions for improving China’s legal regulatory system against letter of credit fraud.