【作者】 钟乐；

【导师】 向朝阳；

【作者基本信息】 四川大学 ， 刑法， 2002， 硕士

【摘要】 信用证诈骗罪是发生在国际贸易和金融领域利用信用证进行诈骗的犯罪行为，作为刑法新设立的罪名，对其进行系统而深入的研究具有重要的理论价值和实践意义。本文首先对信用证的业务知识、立法背景与概念作了简要的阐述，尔后侧重于对信用证诈骗罪的构成特征、司法认定、刑罚适用、立法完善等方面进行了具体详尽的分析和研究，以期从整体上对该罪有更好的认识和理解。 信用证诈骗罪所侵犯的客体是国家对信用证的管理制度以及公私财产所有权，其客观行为表现包括使用伪造、变造的信用证或者附随的单据、文件进行诈骗活动、使用作废的信用证进行诈骗活动、骗取信用证进行诈骗活动以及以其他方法进行信用证诈骗活动，信用证诈骗罪的犯罪主体包括自然人和单位，主观上属于直接故意，要求行为人具有非法占有的目的。在司法实践中，应注意信用证诈骗罪与非罪、与彼罪的区分认定，以及对罪数形态、共同犯罪和既未遂形态的认识。对信用证诈骗罪的刑罚适用问题上，主要分析了数额、情节和法定刑问题，并在最后一节的立法完善探讨中，提出了在罪状表述、法定刑方面的几点构想，以求为实践中对信用证诈骗罪的全面认识提供一些启示。更多还原

【Abstract】 The fraud on letter of credit is a fraud which occurred in the field of international finance.whose tool is the letter of credit.The emphasis of this article is to analyse this crime from its legislation background,composing and character,judicial cognizance and criminally punishment and so on.The chief object infringe upon by crime of fraud on letter of credit is supervising system of letter of credit,and ownership of public or private property is only a selective object. Although there is no the description of "for the purpose of illegal possession" in the fads about the crime,the crime can not be tenable without the purpose.On the other hand,the crime of fraud on letter of credit leaves from common fraud crime,which is a crime for the purpose of illegal possession with direct intent.On some occasion,there is a division of accomplished cffense and unaccomplished offense in crime of fraud on letter of crfdit.The act of counterfeiting a letter of credit and using it afterwards,and the act of using a noneffective credit,and the act of defrauding a bank to open a credit or using fraudulent clause in credit somewhat should be punished seriously by our country’s criminal law.更多还原