随着我国对外贸易的迅速发展,信用证结算方式已越来越多地应用于进出口业务中。由于信用证支付方式的特点,即银行处理单据,凭“单证一致、单单一致”即行付款,而不论该笔交易的合同与货物的好坏。因而国际上的一些不法商人利用这一特点进行欺诈活动的事件时有发生。尤其是近些年来,我国对外贸易活动发展迅猛,一些公司组建时间短,经验不足,急于与外商成交,但相关人员的素质要求未能跟上,对专业性较强的信用证支付方式及其有关的国际惯例所知甚少,因而屡屡发生被骗事件,给企业和国家造成了巨额 With the rapid development of China’s foreign trade, letters of credit settlement has been increasingly used in import and export business. Due to the characteristics of the letter of credit payment, that is, the bank to process documents, with “documents the same, only consistent,” that is, regardless of the contract and the transaction is good or bad. Therefore, some unscrupulous traders in the world take advantage of this feature to engage in fraudulent activities. Especially in recent years, the rapid development of China’s foreign trade activities, some companies set up a short time, lack of experience, eager to deal with foreign investors, but the quality requirements of the relevant personnel failed to keep up, the more professional letter of credit payment and its Little is known about the international practice, resulting in frequent fraudulent activities and huge amounts of money to enterprises and countries