信用证当事人虚拟基础合同交易欺诈——信用证欺诈例外原则与独立性原则平衡关系的研究  

Letter of credit parties based on virtual contractual trade fraud——Study on the Balance Relationship between the Principle of Fraud Exception and the Independence of Credit

作　　者：姚文宽[1] Yao Wen-kuan(Guangxi Business Technology College,Nanning 530004,China)

机构地区：[1]广西工商职业技术学院,广西南宁530004

出　　处：《江苏商论》2018年第2期59-62,共4页Jiangsu Commercial Forum

基　　金：2016年广西高校中青年教师基础能力提升项目(KY2016YB731)阶段性成果

摘　　要：信用证独立性原则与信用证欺诈两者之间在实践中存在矛盾,为了保证信用证近于现金流通性质,对信用证欺诈例外原则应当进行严格清晰的定义。信用证作为国际贸易结算的主要工具之一,有着汇付、托收不可比拟的优势,在国际贸易领域有着广泛的运用。因此也成为欺诈的重灾区,本文对此进行探讨。There are contradictions in practice between the principle of credit independence and the credit fraud.In order to ensure that the credit is close to the nature of cash flow,the exception principle of credit fraud should be strictly and clearly defined.As one of the main instruments of settlement of international trade,letters of credit have the incomparable advantages of remittance and collection and therefore have wide application in the field of international trade.It has also become the hardest hit by fraud,this article discusses.

关 键 词：基础合同 信用证欺诈例外 信用证独立性原则 

分 类 号：F75[经济管理—国际贸易]