【作者】 张岳令；

【导师】 李志文；

【作者基本信息】 大连海事大学 ， 国际法学， 2013， 博士

【摘要】 信用证从产生以来,由于其很好地解决了国际贸易中买卖双方的风险分担问题,促进了国际贸易的发展,被誉为国际贸易的“血液”。信用证除了具备良好的国际结算功能外,同时也有很强的融资功能,主要表现为以提单为主要单据进行质押的进口押汇等。本文以UCP600和我国与信用证有关的法律法规为基础,主要分析研究信用证项下进口押汇所涉及的一般法律问题,分析进口押汇项下银行对单据享有的权利性质、采取的审核单据标准、面临的信用证欺诈以及存在的法律风险,提出借鉴引进信托收据和让与担保制度,完善我国的进口押汇制度,促进贸易融资业务的健康发展,维护开证银行的担保权益。第一章分析了信用证项下进口押汇所涉及的一般法律问题。第一节分析了银行界和学术界关于进口押汇的各种学说,分析了进口押汇的法律特征,并对进口押汇和出口押汇进行比较。第二节分析了信用证和进口押汇的法律关系。信用证的当事人基本上分为申请人、开证行及受益人三种,当事人之间的关系也为合同关系,相互承担不同的权利和义务。第三节分析了进口押汇是提单和信用证的结合,分析了提单和跟单信用证的发展历史,进口押汇这种融资方式则适应了国际贸易的发展要求,得到了普遍推广第二章分析了进口押汇中银行对单据享有的权利性质。第一节分析了银行对单据享有所有权、质押权、抵押权等多种学说,从法律的实施结果进行比较,进而论证银行拥有的是质押权。第二节分析了提单的性质。进口押汇,主要是以提单作为质押的单据。所以认清提单的功能和性质,可以从提单的角度来解读进口押汇。通过对不同观点的比较分析,笔者认为提单是具有物权效力和债权效力的一种有价证券,进而解释了提单为什么可以质押,同时还说明并不是所有提单都可以质押。第三章分析了在进口押汇中银行审理单据的不同标准。第一节分析了信用证的性质。信用证本质上是一合同,是承诺承付相符的交单的合同。信用证的性质决定了银行的审单标准。银行的审单标准反映了信用证的独立性原则。审理单据是押汇过程的一个重要环节,可以事先防范风险,避免银行的不必要损失。第二节分析比较银行在审单过程中遵循的不同标准,有镜像标准、实质相符、严格相符等,UCP600确立了表面相符、不得矛盾的原则,扩大了银行审单的自主裁量权。第三节总结了如何审核进口押汇项下的提单。第四章研究了进口押汇的信用证欺诈法律问题。信用证欺诈有多种类型,进口押汇项下的信用证欺诈主要是伪造、变造单据,是出口商对进口商的欺诈,还有进口商、出口商合谋对开证银行的欺诈。信用证欺诈产生的主要原因是信用证的独立性原则。独立性原则是信用证的基本原则,银行处理的只是信用证所要求的单据,而与基础合同无关。银行不介入基础贸易合同,不对单据的真实性负责,这种银行免责机制为信用证交易中的单据欺诈提供便利。一味坚持独立原则有悖于诚实信用原则,显失公平,“欺诈例外原则”成为解决这一矛盾的良方。第五章分析如何构建我国进口押汇的担保制度。对于进口押汇中银行权益无法得到充分保护的困境,分析了信托收据和让与担保两种制度。第一节分析了进口押汇的法律困境。第二节从比较法的角度,考察和分析了英国的信托收据制度,指出我国进口押汇存在的法律障碍和风险。第三节分析大陆法系国家德国和日本的让与担保制度,以期借鉴不同法律制度之下的担保机制来构建我国关于进口押汇的法律制度。围绕进口押汇业务的实务操作和司法实践现状,分析国内银行实务操作在现行《担保法》与《信托法》法律框架下的障碍与困境,结合相关案例的判决结果,总结司法实践中存在的问题,探究与分析现行的法律制度的缺陷。最后得出结论：我国的信用证进口押汇制度应借鉴信托收据和让与担保两种法律制度,尽可能完善我国的进口押汇业务,以期合理保护并平衡押汇银行、进口商以及第三人之间的合法权益。更多还原

【Abstract】 The documentary credit is known as "the living blood" in the international trade since its generation, which not only solves the risk of sharing between buyers and sellers, and promotes the development of international trade. In addition to international settlement instrument, the documentary credit has strong financing capabilities as well, manifested as the inward documentary bill pledged with the bill of lading.Based on UCP600and China’s existing relevant laws and regulations about the Documentary credit, the thesis mainly discusses the general legal issues involved in the Documentary credit, and analyses the nature of the rights enjoyed by the banks under the documentary credit, the standard of examination of the bills, the facing credit fraud and the existing legal risks, and proposes the introduction of the trust receipt and the guarantee system, and perfects the system of the inward documentary bill, promotes the healthy development of the trade finance business, maintains the security interest of the issuing bank.The first chapter analyzes the general legal issues involved in the inward documentary bill under the credit. The first section analyzes the various theories of the banking industry and academia on the inward documentary bill, further analyzes the legal characteristics of the inward documentary bill and comparatively analyses the differences between the outward bill and inward documentary bill. The second section analyzes the legal relationship of the documentary credit and the inward documentary bill. The parties of the documentary credit are basically divided into the applicant, the issuing bank and the beneficiary, the relationship between the parties is a contractual relationship, mutually assumes different rights and obligations. Section Ⅲ analyzes that the inward documentary bill is a combination of the bill of lading and the documentary credit, and analyzes of the development history of the bill of lading and the documentary credit, and concludes the inward documentary bill is the history product of economic development.The second chapter analyzes the nature of the rights of the documents enjoyed by bank in the inward documentary bill. The first section analyzes a variety of theories of ownership, pledge and mortgage of the documents obtained by bank, the theory of pledge is more convincing from the results of the implementation of the law. Section Ⅱ analyzes the nature of the bill of lading. The inward documentary bill is mainly based on the pledge of the bill of lading. Understanding of the function and the nature of the bill of lading may interpret the inward documentary bill from the point of view of the bill of lading. By comparative analysis of the different points of view, the thesis concludes that the bill of lading is negotiable securities combined with real right and obligatory right, and then explains why the bill of lading may be pledged, also indicates that not all the bill of lading may be pledged.The third chapter analyzes how to examine the documents during the process of the pledge of the documentary bills. The first section analyzes the nature of the documentary credit. The documentary credit is a contract in essence and commits to honor a complying presentation. The nature of the documentary credit determines the bank’s examination standards. Examination standards reflect the principle of the independence of the documentary credit. The examination of documents is an important factor during the process of the pledge of the document, not only preventing risk but also avoiding the unnecessary loss. The bank generally abides by the principle of mirror image, substantial compliance and strict compliance. UCP600sets new rules about " on the face" and "not conflict." The new rules enlarge the bank right to examine the documents. Section Ⅲ summarizes how to examine the bill of lading under the inward documentary bill.The fourth chapter analyzes the legal issues of credit fraud in the inward documentary bill. There are various types of credit fraud, including forged or altered documents which mean that exporter frauds importer, as well as the collusion between importer and exporter frauds the issuing bank. The credit fraud arises mainly due to the principle of independence of the documentary credit. The principle of independence is the basic principle of the documentary credit; the bank examines the documents only required by the documentary credit, regardless of the underlying contract. The bank does not intervene in the underlying trade contract, is not responsible for the authenticity of the documents. The non-responsibility mechanism facilitates document fraud in the credit transactions. Blindly adhere to the principle of independence is contrary to the principle of good faith and the fairness, The principle of fraud exception becomes a good way to resolve this contradiction.The fifth chapter analyses how to establish China pledge institution of the inward documentary bill. Facing the predicament that the bank rights cannot be adequately protected during the process of inward bill, the thesis introduces the two systems about trust receipt and alienation guarantee. The first section analyzes the legal predicament of the inward documentary bill. Section Ⅱ investigates and analyses the British trust receipt system from the perspective of comparative law, points out the existing legal risks about China’s inward documentary bill. Section Ⅲ analyses the alienation guarantee system of continental law, such as Germany and Japan, to explore useful lessons for China’s guarantee mechanism construction under the inward documentary bill from the different legal guarantee systems. Around the status quo of the inward documentary bill about practical operation and judicial practice, analyses the obstacles and dilemmas of the practical operation of the domestic banks under the legal framework of the current guarantee law and trust law in China, combined with a related case verdict, summarizes judicial practice problems, explores the deeper reasons and the crux.The final conclusion: the system of trust receipt and alienation guarantee must be established to reasonably perfect the system of inward documentary bill in China, and reasonably protect and balance the legitimate interests among honoring bank, importer, and the third party.更多还原