【作者】 何少斌；

【导师】 康均心；

【作者基本信息】 武汉大学 ， 刑法学， 2004， 硕士

【摘要】 信用证被誉为当今“国际商业的生命线”。信用证诈骗的形式多样，危害结果严重。本文首先从信用证的基本常识出发，阐述了信用证的基本原则和信用证运作的流程。紧接着回顾了我国关于信用证诈骗罪的立法沿革。然后，着重论述了信用证诈骗罪的犯罪构成及其争议问题和司法认定中的疑难问题。在其犯罪构成及争议问题部分中，对客观方面的诈骗具体行为和主观方面的“非法占有目的”所用篇幅较多。司法认定的疑难问题部分包括罪与非罪的认定，此罪与彼罪的认定和特殊犯罪形态的认定。从我国信用证诈骗罪的立法现状出发，结合国内及本人对该罪研究的情况，在文章最后，提出了对完善信用证诈骗罪立法的建议。更多还原

【Abstract】 Letter of credit is seemed as "the lifeline of international business". There are many types of fraud by letter of credit. This paper starts by general knowledge of letter of credit, then concern about basic principle and the process of its operation. Then review the development of the legislation of fraud by letter of credit. In the following part, the paper emphasizes constitutes of fraud by letter of credit and the disputed problem and the difficulty in cognizance in judicature. In this part of which, we mainly analyze material fraud behavior in impersonal side and "illegal possession intention" in subjective side. The difficulty in cognizance of judicature includes crime and non-crime of cognizance, this crime and that crime, and special forms of the crime. Finally, based on present situation of research on this question, we propose advices on legislation of the fraud by letter of credit.更多还原