信用证是国际贸易最主要的支付手段之一,在中国的银行之中也是广为应用。信用证是独立的法律文件,是独立于合同而存在的,这就为信用证欺诈行为的发生留下了空间。本文以信用证欺诈行为作为切入点,通过对信用证欺诈例外原则、禁付令以及UCP600的分析,进而对我国关于信用证欺诈问题的立法和执法内容提出几点建议。 L / C is one of the most important means of payment in international trade and is widely used among banks in China. The letter of credit is an independent legal document, which exists independently of the contract, which leaves room for the fraudulent act of credit. This article takes the fraudulent act of credit as a starting point, and puts forward some suggestions on the legislation and law enforcement content of the fraudulent issue of credit in our country through the principle of exception of credit fraud, the forbidden order and the analysis of UCP600.