摘要：信用证是国际贸易结算中最常用、最重要的支付结算工具，被誉为“国际商业的生命血液”。但是，由于信用证的独立抽象性原则以及国际贸易商们的贪利心理、各国立法状况不一等原因，信用证的风险加大，各种形式的欺诈行为层出不穷，严重损害了国际贸易的正常进行，破坏了国际经济秩序。由于国际社会目前并没有统一的法律上的或是实务上的关于信用证欺诈的规定、认定标准等，要解决中国的信用证欺诈认定问题，首先要从现有的法律规定中确定其含义，并注意结合司法实践。而对于信用证欺诈的防范，更要从信用证贸易主体、信用证银行以及法院多方面共同防范，以应对日益复杂的信用证欺诈问题。

关键词： 欺诈  信用证欺诈  防范  立法完善

Abstract：Letter of Credit is the most common and important payment and settlement tool of international trade settlement. It is known as “the life blood of international commerce”. However, the principle of independence and abstract of credit, as well as the menthods mentality of illegal businessmen and different legal provisions of different countries, all makes the increased risks. At the same time, all kinds of fraud actions appear. It has seriously undermined the normal conduct of international trade and undermined the international economic order.

　　　As there is no uniform law or practice about the provisions on letters of credit fraud and identify standards all around the world, so if we want to solve China's credit fraud , first of all is to clear its meaning from the existing legal provisions. Second, we should also take judicial practice into consideration 

　　　As for the letter of credit fraud prevention, we should encourage the main trade  body of letter of credit, banks, and courts to jointly prevent, as to respond to increasingly complex credit fraud.

Key Words：Fraud；  Fraud in Letter of Credit；   Prevention；   Provement  of the legal system