信用证欺诈及相关法律问题研究

发布时间：2018-02-04 22:34

本文关键词： 信用证信用证欺诈防治对策信用证欺诈例外原则　出处：《江西财经大学》2004年硕士论文　论文类型：学位论文

【摘要】：信用证是一种银行开立的有条件的承诺付款的书面文件。由于信用证是以银行信用取代商业信用承担了第一性的付款责任，比单纯以商业信用为保障的汇付、托收等方式具有不可比拟的优势，为买卖双方提供了更为可靠的保障，因此自问世以来，迅速普及世界各地，成为国际贸易中使用最为广泛的一种结算方式。据统计，目前以信用证方式结算的贸易额占世界贸易总额的90％，占我国对外贸易额的80％以上。然而近年来，信用证欺诈案件的频繁发生，严重动摇了信用证给予买卖双方的信心，给国际贸易活动带来了巨大的危害。1993年世界最大的汽车制造商-美国通用汽车公司在一起精心策划的信用证欺诈案中被骗4． 26亿美元。而美国人格兰兹的所谓“90年代的杰作”则使得英国救世军被骗1000万美元、全美教堂理事会被骗800万美元、芝加哥住宅局被骗1900万美元、连远在南太平洋的岛国瑙鲁也被骗1300万美元。数额之巨，，惊动了美国联邦储备银行，美国联邦存款保险公司以及国际商会的商业犯罪局和美国证管会。由于信用证欺诈案件大多涉及金额巨大，不仅给受害公司造成巨大损失，同时，对银行也将造成巨大的不良影响。所以，各国纷纷采取措施对其进行防范，有些西方国家制定了专门的防止国际贸易及金融欺诈的法律，有的国家专门成立了防止国际贸易和金融欺诈的机构。但是，到目前为止，关于信用证并没有国内立法。信用证法律是非常重要的一门法律，其地位和票据法不相上下。据统计，目前中国80％的国际贸易是通过信用证方式结算的，但却没有信用证结算的法律。世界上很多国家都有信用证法律的成文法，如著名的《美国统一商法典》第5篇，就是关于信用证的商业成文法。而中国仅仅有一个中国人民银行在1997年颁布的《国内信用证结算办法》，但是此办法仅仅适用于国内信用证结算，不适用于国际贸易中的信用证结算，这是我国立法状况十分滞后的表现。因而也为某些不法之徒提供了信用证欺诈的可乘之机，使我国深受信用证欺诈之害。据统计，目前我国外贸出口未收账款超过 100亿美元，其中属恶意欺诈的拖欠款就高达60％，我国每年因信用证欺诈造成银行垫款达数十亿元，每年因信用证欺诈被骗货、款无法估计。而在世纪之交，对牟其中及南德集团信用证诈骗案的审判再次引发了全社会对信用证欺诈的探讨。同时，随着我国WTO的加入，国际贸易额必然会大幅度增加，而发生信用证欺诈的可能性及其复杂性也必将随之增加。因此，从各个方面对信用证欺诈进行深入的研究是非常必要的、也是刻不容缓的。本文在对信用证的概念，性质，特点和功能等作了简要的分析之后，又进一步论述了信用证欺诈的基本理论问题如信用证欺诈的概念，原因，种类及危害等。本文重点内容为信用证欺诈的防治对策研究。通过对西方国家有关信用证欺诈及立法、司法制度的比较分析，论述我国应借鉴外国一些有益的防治措施，对我国的刑法、民法、海商法等涉及信用证欺诈的相关规定进行剖析，指出我国信用证欺诈方面法制的不健全之处，对完善我国信用证欺诈的法律体系与打击信用证欺诈行为指出具体的立法、司法建议，同时探讨信用证欺诈在法律冲突时的解决办法以及各方当事人应该采取的自助性救济措施和国际组织在防治信用证欺诈方面的具体措施。文章最后对信用证欺诈的法律救济方式—欺诈例外原则作了具体分析。信用证欺诈例外原则在许多国家的立法和司法实践中都得到了确认，我国也在司法实践中确认了这一原则，但对此项原则的具体适用范围条件，各国标准不一。因此，笔者对信用证欺诈例外原则适用的对象范围，止付权，以及欺诈行为的认定和举证责任问题作了详细的论述，以期对各位学者和从事信用证业务实践的人士有所帮助。
[Abstract]:A letter of credit is a written document issued by a bank with a conditional promise of payment.
Bank credit instead of commercial credit for the first payment obligations, than to commercial credit for the protection of the remittance,
Collection and other ways have unparalleled advantages, which provide more reliable guarantee for both buyers and sellers, and therefore ask themselves
Since the world, the world has been popularized rapidly, and it has become the most widely used form of settlement in international trade.
Statistics, the amount of trade settled by L / C accounts for 90% of the total world trade, and accounts for China's foreign trade.
More than 80% of the amount.
However, in recent years, the frequent cases of letter of credit fraud have severely shaken the letter of credit to both buyers and sellers
Confidence has brought great harm to international trade activities in.1993, the world's largest auto maker - the United States
GM was cheated 426 million dollars in a carefully planned credit fraud case.
Lenz's so-called "90s masterpiece" led the British Salvation Army to be cheated by 10 million dollars, the member of the United States church.
8 million dollars would be cheated, and the Chicago Housing Bureau was cheated by 19 million dollars, even in Nauru, an island country in the South Pacific.
He was also cheated 13 million dollars. The huge amount, shocked by the Federal Reserve Bank of the United States, the Federal Deposit Insurance of the United States
The Secretary of the International Chamber of Commerce and the commercial crime bureau and the sec. The letter of credit fraud involving most
The huge damage not only to the injured company, but also to the banks.
Therefore, various countries have taken measures to prevent them, and some western countries have made special efforts to prevent international trade.
The law of financial fraud is easy and some countries specializes in the establishment of institutions to prevent international trade and financial fraud.
But so far, there is no domestic legislation on L / C. The L / C law is very important.
The status of a law is different from that of the bill law. According to statistics, 80% of China's international trade is adopted at present.
A letter of credit is settled by a letter of credit without a letter of letter of credit. Many countries in the world have a letter of credit.
The written law of the law, such as the famous United Commercial Code of the United States, fifth, is the commercial written letter of a letter of credit.
And China has only one domestic L / C settlement in 1997, which was promulgated by the people's Bank of China.
However, this method is only applicable to the settlement of letter of credit in China, which is not applicable to the settlement of L / C in international trade.
Is the legislative situation of our country is lagging behind the performance. So for some criminals to provide the fraud of letter of credit can be
Our country is deeply affected by the letter of credit fraud. According to statistics, at present, our country's foreign trade exports have not received more than the accounts receivable.
10 billion dollars, of which maliciously fraudulent arrears are as high as 60%, and China is caused by letter of credit fraud every year.
For advances amounting to billions of dollars each year due to credit card fraud, cheated the goods, money can not be estimated. At the turn of the century, the
Mu Qizhong and neg credit fraud trial once again led the whole society on the letter of credit fraud.
At the same time, with the accession of China's WTO, the amount of international trade is bound to increase greatly, and the letter of credit fraud occurs.
The possibility and complexity of the letter of credit will also increase. Therefore, from all aspects of the letter of credit fraud in depth
It is very necessary and urgent to study.
After a brief analysis of the concept, nature, characteristics and functions of the letter of credit, this article is further advanced.
The basic theoretical problems of L / C fraud, such as the concept, causes, types and hazards of L / C fraud, are discussed.
This paper focuses on the prevention and treatment of letter of credit fraud.
The comparative analysis of the legislation and the judicial system, and discusses that our country should draw on some useful foreign measures for prevention and control, and to our country
The criminal law, the civil law, the maritime law and other relevant regulations concerning the fraud of the letter of credit are analyzed, and the letter of credit in China is pointed out.
The imperfection of the legal system of fraud, the legal system of perfecting the fraud of L / C in our country and the bullying in combating the letter of credit
The act of fraud points out specific legislation, judicial advice, and discusses the solution of L / C fraud in the case of conflict of law
The law and the self-help relief measures should be taken by the parties and the international organizations in the prevention and control of letter of credit fraud
At the end of the article, the article makes a concrete analysis of the legal relief method of the letter of credit fraud - the principle of fraud exception
The principle of fraud exception of letter of credit has been confirmed in the legislative and judicial practice of many countries.
This principle has also been confirmed in judicial practice, but the specific scope of application of this principle, the standards of each country
Therefore, the author's scope of application of the principle of fraud exception of L / C, the right to pay off, and the fraud
A detailed discussion of the identification and the burden of proof is made in order to make it possible for the scholars and the letters of credit to be engaged in the business.
The people in practice help.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：D996

【引证文献】