摘　要

信用证的独立性原则是信用证赖以生存和发展的根本性原则,根据该原则信用证和相关的单据、交易合同互相分离，但是根据这种机制给受益人的欺诈行为创造了条件,为了解决这个问题 ,各国逐渐发展了信用证欺诈例外制度来遏制信用证欺诈。本文分析了欺诈例外的涵义及特征 ,并探讨了欺诈例外适用中的什么是“欺诈”、如何排除欺诈例外适用、欺诈例外与法院禁付令的关系等重要问题,并且基于我国司法实践中存在的问题,对我国相关法制的完善问题作一思考。为了合理地防止信用证欺诈，保护信用体系的效率和有效性，本文讨论了六个部分，第一部分介绍信用证欺诈例外的背景和意义。第二部分简要介绍信用证的历史背景及重要性，包括信用证的产生及法律基础和使用条件。第三部分概述信用证独立性的特点。第四部分论述述信用证欺诈例外。第五部分论述我国信用证欺诈例外的立法以及信用证在司法实践中存在的问题并概括信用证司法补救措施并提出改进方案以及相关建议。第六部分对论文作出总结。由于关于信用证欺诈例外研究案例有限，故本论文存在一些缺陷，需要更多的研究者共同努力。

关键词：信用证；独立性原则；欺诈例外

Abstract

This thesis deals with the fraud exception rule of letters of credit, especially focusing on the proposed amendments in Chinese credit system based on a comparative study. In order to reasonably prevent fraud in letters of credit, and to protect the effectiveness and efficiency of credit system, this thesis examines the existing defects and provides proposed amendments of the Chinese credit system in both procedure law and substantive law. In developing this thesis, the author plans to employ comparative, critical, theoretical and prescriptive methodologies. Because our country has no much legislative and judicial practice with regard to the Fraud Exception of L/C, it is necessary to refer to the international convention, the overseas mature legislation and legal precedents Certainly, we cannot blindly copy or imitate, on the contrary, we should make rational choices and innovations based on combining and respecting our country’s experience of judicial practice and general conditions. The objectives of this thesis are six-fold: first one is the introduction of the fraud exception of the L/C. second one is the introduction of the L/C. whish gives a brief definition of the L/C and it’s background. Third part discuses the independence principle of L/C. Forth part discusses the fraud exception rule, to analyze the legal philosophy behind the rule and the judicial remedies of the fraud exception rule in detail. The fifth part talks the existing defects of Chinese law and proposes amendments of the credit system. The last part draws a conclusion about the thesis. Therefore, the cases about the fraud exception is limited, there may have some limitation in this thesis, so more research works need to be done.

Key words: L/C; independence principle; fraud exception

1 Introduction

This paper deals with fraud exception under the independence principle of L/C. The letter of credit is one of the facilities used for the financing of international trade. In modern international trade, the letter of credit has become a mature business in the field of international trade payment system.