信用证(letter of credit)是目前国际贸易最重要的结算方式，为世界各国所广泛采用。然而，随着国际贸易的快速发展，作为信用证的负面产物——信用证欺诈案也频频发生。信用证欺诈的种类十分繁多，从不同的角度分析会有不同的类型。而且随着科技手段的不断提高，其表现形式也变得更加复杂和隐蔽。
从信用证内部运行机制上来看，信用证机制本身的独立性原则和表面相符原则恰恰是信用证单据欺诈得以滋生的温床。此外信用证外部保护机制相对薄弱，信用证当事人因素，也是信用证欺诈产生的原因。
杜绝欺诈的产生是十分困难的，在实务中，只有做好充分的事先准备，才能最大限度地避免欺诈的发生。信用证交易各当事人，包括贸易双方和银行职员，都要做好自我防范，提高自身业务素质，增强防范意识等。
本文拟在总结前人研究成果的基础上，简要阐述了信用证欺诈，通过对信用证欺诈的表现形式进行分析，结合欺诈产生的原因，重点指出在实务中信用证当事人的自我防范策略，以有效地防范和控制信用证欺诈。
关键词：信用证、信用证欺诈、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.
