信用证是现代国际贸易中最为常见的一种支付方式 ,它在促进贸易的同时 ,本身也存在一些风险 ,其风险主要表现在单证的欺诈方面。本文对信用证项下单证欺诈的原因进行了分析 ;揭示了出口商和进口商的种种欺诈手段 ;在此基础上提出了熟悉相关的国际贸易惯例、提高外经贸人员业务素质、做好资信调查、慎选交易伙伴等具体的防范措施。 L / C is the most common form of payment in modern international trade. While it promotes trade, it also has some risks itself, and its risk mainly lies in the fraud of documents. This article analyzes the reasons for the document fraud under the letter of credit, reveals the various fraud means of exporters and importers, and puts forward that it is familiar with the relevant international trade practices, enhances the professional quality of foreign trade personnel and makes good credit Investigation, carefully selected trading partners and other specific preventive measures.