L/C is one of the most popular payments in modern international trade.There are some risks lying in it while it promotes trade.The risks mainly come from documents and L/C fraud.This article analyzes the reasons of documents & L/C fraud and reveals all kinds of fraudulent measures of both exporters and importers.Finally,the authors propose special measures to prevent fraud in documents & L/C.%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。
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