摘要：信用证的抽象独立性为信用证欺诈造就了客观条件，以此也就引发出了信用证欺诈例外原则以及欺诈例外原则的豁免。当发生信用证欺诈时，无论是采取信用证欺诈例外原则又或是豁免原则，或多或少都会给银行带来损失。本文将以银行的视角出发，来探讨银行在发生信用证欺诈时在面对两大法规时应采取怎样的应对策略。
首先本文将明确信用证、信用证欺诈、信用证欺诈例外原则、信用证欺诈例外豁免等几个重要概念。然后是引入一个中美贸易上信用证欺诈的典型案例，以开证行、议付行的视角剖析其中的风险以及给银行造成的危害，明确即使有法律的保护当银行不能合理运用这些法规，做出有效抗辩，任然会给银行带来不必要的损失。再次，本文将辅以数据，通过标准差计算阐述“例外原则”或是“例外豁免”原则下，造成银行风险的内外因素。内部因素为：信用风险管理、银行业务操作、人员因素；外部因素为：同业竞争、法院判决不当、法规鄙陋等。最后，本文将总结前人经验和实务操作给出银行应对两项原则的策略。
关键词：银行 信用证欺诈例外 欺诈例外豁免
Abstract: The independent and abstract feature of L/C creates objective condition for L/C fraud, which results in exception principle of L/C fraud and exemption of fraud exception principle. It will bring more or less loss to bank either exception principle or exemption principle is adopted when L/C fraud happens. From the perspective of bank, the paper explores countermeasures, which bank should adopt when L/C fraud happens under the two principles.
First the paper will explicit some important concepts referring to L/C, L/C fraud, exception principle of L/C fraud, exemption principle of L/C fraud. Then a typical case of L/C fraud will be introduced concerning Sino-America trade. It analyzes risks and harms caused to bank from the perspective of issuing bank and negotiation bank. Also it clears out the fact that though there are some protective laws, unnecessary loss will still be caused to bank if the bank can’t use these laws appropriately for effective defense. In the meantime, the paper elaborates factors which can cause risks to bank with statistics and standard deviation calculation under the principles of exception and exemption. The internal factors include Credit Risk Management, Banking Business Operation, and Human factors；The outer factors are Horizonal competition, improper judgment by court, imperfect laws and so on. At last, the paper proposes some strategies for banks to deal with the two principles combining former experience and actual operation.
Key words: Bank Letter of Credit L/C fraud exception Fraud exception exemption
