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随着世界经济一体化和高科技的发展,信用证已成为国际贸易中重要的信用支付工具,无论在发达国家还是在发展中国家,国际贸易结算采用信用证方式都已占很大比重。在我国,进出口贸易结算的50％以上采用信用证方式。但是,信用证业务自身的复杂性和游离于基础合同的独立抽象性加重了风险防范和金融监管的难度。世界各国不时有信用证诈骗案的发生,中国更成为信用证诈骗的多发地区。
With the development of world economic integration and high technology, the L / C has become an important instrument of credit payment in international trade. Both the developed countries and the developing countries account for a large proportion of international trade settlement letters of credit. In our country, over 50% of the settlement of import and export trade adopts the letter of credit. However, the complexity of the credit business and the independence and abstraction from the basic contract aggravate the difficulty of risk prevention and financial supervision. From time to time, all countries in the world have the occurrence of credit fraud, and China has become a frequent area of credit fraud.