试论信用证诈骗行为.pdfVIP

摘 要 信用证是国际金融和贸易领域中重要的结算和支付工具，这种支付方式在一定程度 上解决了交易双方因互不信任而阻碍国际贸易发展的难题，同时也为贸易双方提供了融 资的便利。然而，在信用证机制发挥重大作用的同时，也被一些不法商人所利用。猖獗 的信用证诈骗严重冲击了正常的国际贸易和金融秩序，给国际经贸活动带来了巨大的危 害。因此抓紧从法律和经贸实务方面研究信用证诈骗已是刻不容缓。 本文系统研究了《刑法》第195 条所规定的信用证诈骗行为。首先对信用证诈骗行 为的定义、立法特点和立法理解做了全面的分析，指出对信用证诈骗行为的定义应当根 据刑法的具体规定并结合刑法理论予以表述，立法中对信用证诈骗行为采取“兜底”条 款与列举法的有机结合，既能保障刑法的安定性，又能打击其他类似的犯罪行为，对信 用证诈骗行为的立法理解应基于对《刑法》第195 条所规定的项中行为和项前行为的整 体性把握，不能断章取义割裂项中的描述内容与项前的描述内容的联系，把该罪的预备 行为理解成实行行为。然后，本文在对伪造行为、变造行为、作废信用证和骗取信用证 进行初步分析的基础上，详细归类和列举了使用伪造、变造的信用证或附随的单据、文 件诈骗、使用作废信用证诈骗、骗取信用证诈骗和使用其他方法进行信用证诈骗这四类 信用证诈骗行为的范围和具体表现形式。本文在信用证诈骗行为基本理论研究的基础 上，对每类行为均进行了全面的分析，以期理清信用证诈骗行为理论和实践中长期存在 的模糊不清的问题。 关键词：信用证诈骗罪；信用证；诈骗行为； 表现形式 I Abstract Letter of credit is an important clearing and payment tool in international financial and trade areas, it not only resolved the problem of mutual distrust, but also provides the financing facilities to the two parties in trade. However, letter of credit has also been used by some unscrupulous traders as well as it plays a major role in international trade. Rampant letter of credit fraud impact on the normal international trade and financial order seriously, they have brought tremendous harm to the international economic and trade activities. So, it is imperative to give close attention to the research on letter of credit fraud from the aspects of law and trade. The thesis has a systematic analysis of letter of credit fraud. First of all ，the thesis try to explain the definition, Legislative characteristics and the comprehensive understanding of the letter of credit fraud, pointing out that the definition of letters of credit fraud should be based on the specific provisions and theory of the Criminal law, inclusive provision should be affirmed, it can guarantee the s