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一、远期信用证如何被用做欺诈融资的工具远期信用证是一种非常好的融资工具,它除了其他信用证的优点外,还为买方利用卖方国家的优惠利率提供条件,也为卖方利用第二市场资金便利提供保证。惯例只告诉人们,该业务的风险主要是信誉风险、市场风险和利率风险。但目前在我国由于非理性的操作,和经济活动不规范,远期信用证的风险加大了,这种情况必须尽快加以解决,不然会影响国家和银行信誉,把银行推到不利的地位。要解决这个问题,首先要了解远期信用证是怎样被用作诈骗工具的。
I. How Long-term Letter of Credit Is Used as a Tool for Fraudulent Financing Forward letters of credit are a very good financing instrument. Apart from the advantages of other letters of credit, forward-looking letters of credit also provide conditions for the buyer to utilize the preferential interest rates of the seller’s country, The seller uses the second market capital facilities to provide guarantee. Routings only tell people that the risks to the business are mainly credit risk, market risk and interest rate risk. However, due to the irrational operation in our country and the non-standard economic activities, the risk of long-term letters of credit has been increased. This situation must be solved as soon as possible, otherwise it will affect the reputation of the state and banks and push the banks to a disadvantageous position. To solve this problem, we must first understand how long-term letters of credit are used as a fraud tool.