【正文】 wnership of the goods (the bill of lading), and then the bill of lading is delivered to the buyer to plete the delivery of goods. In other words, in the domestic trade is usually used as a result of physical delivery, the buyer is a direct receipt of the goods, while international trade is symbolic delivery, the buyer just received the bill of lading, and then with the bill of lading at the port of destination to find the carrier of receipt. In this way, the seller is likely to use international trade and transport bills of lading fraud. Should be noted that the author here does not mean the bill of lading system derogatory, in fact, the bill of lading generation and promotion, the promotion of international trade documents from the barter trade transactions to simplify transaction procedures, reduction of transaction risk, and gradually bee the modern cornerstone of the international trading system. It can be said that the bill of lading itself is a doubleedged sword, there are many advantages, but there are also flawed. The main fault lies in the realization of the bill of lading fraud easier. In practice, the principal of a forged bill of lading bill of lading fraud, advance a bill of lading, bills of lading antedated B/L and the form of bonds. 3 international trade settlement and payment fraud Commonly used in international trade with a single letter of credit and payment settlement mode. The buyer in international trade fraud through forged letters of credit is also a mon form of fraud. Forged letters of credit is the buyer39。s letter of credit itself or fabricate forged, altered the terms and conditions of the letter of credit fraud. In practice, if the seller of the forged letters of credi test key, seal and did not carefully check the goods hastily issued, so easily deceived. As the letter of credit opened by bank payment guarantee documents, in accordance with the International Chamber of Commerce UCP rules, banks have the obligation to examine its authenticity, or forged bank letters of credit will also damage the interests of their own. Therefore, the forged letters of credit not only harm the interests of the seller may also damage the interests of the bank. Forged letters of credit to guard against fraud for the seller and the bank should be shared responsibilities. The seller and the bank letter of credit the best way to guard against forgery is a critical examination of the letter of credit. In general, the forged letters of credit has the following characteristics: (1) no power to open letters of credit test key。 (2) permit the use of electricity to open the third test key banks, but the third bank to confirm there is no additional charge message。 (3) power to open not a signatory to the letter of credit check。 (4) the issuing bank of the trip, location unknown。 (5) documentation requirements sent to the third bank, while the third is the acquirer does not exist。 (6) the larger the amount of letters of credit, short period of validity. It can be said that a rigorous review of the letter of credit can be forged, but also easier to be detected and prevention.In short, despite the current international trade there are still occurrences of fraud, but not altogether inevitable. Full understanding of the parties as long as international trade law and practice, the use of these laws and practices, careful review of international trade and documents every step, to exclude unreliable credit trading partner. Foreign trade operators, shipping operators, insurance panies and banks to work together, to strengthen the exchange of information documents. The international munity through international cooperation, through multilateral institutions to prevent fraud in international trade.附錄B:國(guó)際貿(mào)易當(dāng)事人分處在不同國(guó)家,涉及國(guó)際貨物買賣、運(yùn)輸、保險(xiǎn)和支付諸多環(huán)節(jié),調(diào)整國(guó)際貿(mào)易法律和慣例的紕漏又往往使國(guó)際貿(mào)易欺詐比較容易實(shí)現(xiàn)。實(shí)踐中國(guó)際貿(mào)易欺詐主要有利用影子公司欺詐、提單欺詐、信用證欺詐等方式。對(duì)各種欺詐的防范措施因欺詐方式不同而異,但最重要的是當(dāng)事人要充分了解國(guó)際貿(mào)易的法律和慣例,利用這些法律和慣例防范國(guó)際貿(mào)易欺詐。國(guó)際貿(mào)易欺詐通常是指在國(guó)際貨物貿(mào)易、航運(yùn)、保險(xiǎn)和結(jié)算過(guò)程中,一方當(dāng)事人利用國(guó)際貿(mào)易規(guī)則紕漏,故意編造虛假情況或故意隱瞞真實(shí)情況,以非法手段騙取對(duì)方當(dāng)事人貨物、金錢(qián)或船舶的行為。國(guó)際貿(mào)易欺詐不僅僅是一種民事欺詐行為,也是各國(guó)公認(rèn)的刑事犯罪行為,它給國(guó)際貿(mào)易秩序以及各國(guó)經(jīng)濟(jì)發(fā)展和社會(huì)穩(wěn)定造成了嚴(yán)重的損害,成為了國(guó)際貿(mào)易中的一個(gè)頑疾。世界各國(guó)無(wú)一例外都深受其害。為此,聯(lián)合國(guó)大會(huì)于1998年還通過(guò)了相關(guān)決議要求所有國(guó)家,特別是沿海國(guó)家,采取一切必要的、合理的措施,加強(qiáng)國(guó)際合作,阻止和打擊國(guó)際貿(mào)易欺詐行為。由于我國(guó)還是發(fā)展中國(guó)家,熟悉國(guó)際貿(mào)易與航運(yùn)業(yè)務(wù)并具有豐富國(guó)際經(jīng)貿(mào)經(jīng)驗(yàn)的專家還比較缺乏,因而非常容易成為國(guó)際貿(mào)易欺詐目標(biāo)。據(jù)國(guó)際海事局統(tǒng)計(jì),中國(guó)大陸僅僅因國(guó)際貿(mào)易中的海事欺詐所遭受的損失就占進(jìn)出口貿(mào)易總額的5~10%。隨著我國(guó)加入WTO,我國(guó)和其他WTO締約方相互間都開(kāi)放市場(chǎng)。因此,在可預(yù)見(jiàn)的未來(lái)若干年內(nèi),我國(guó)進(jìn)出口貿(mào)易必將以一個(gè)較快的速度增長(zhǎng),成為拉動(dòng)我國(guó)GDP增長(zhǎng)的強(qiáng)大動(dòng)力。同時(shí),國(guó)際貿(mào)易中的欺詐問(wèn)題就顯得格外突出,加強(qiáng)對(duì)國(guó)際貿(mào)易欺詐防范的研究不僅僅是一個(gè)理論問(wèn)題,對(duì)我國(guó)國(guó)際貿(mào)易實(shí)踐更具有實(shí)際意義。國(guó)際貿(mào)易欺詐和任何詐騙行為一樣,其最原始、最直觀的主觀動(dòng)因是不法分子損人利己、唯利是圖的貪婪本性。但更深層次的、更本質(zhì)的、更特異性的成因大致有以下幾個(gè)方面:其一、國(guó)際貿(mào)易具有跨國(guó)性,當(dāng)事人分處在不同國(guó)家,且涉及國(guó)際貨物買賣、運(yùn)輸、保險(xiǎn)和支付諸多環(huán)節(jié),國(guó)際貿(mào)易比純粹的國(guó)內(nèi)貿(mào)易更容易出現(xiàn)欺詐。其二、國(guó)際貿(mào)易特有的運(yùn)作程序容易產(chǎn)生規(guī)則的紕漏,使欺詐者有機(jī)可乘。例如,國(guó)際貿(mào)易和國(guó)內(nèi)貿(mào)易不同,通常采用象征性交貨,即賣方只把代表貨物所有權(quán)的證書(shū)(提單)交到買方手中,便完成了貨物所有權(quán)的轉(zhuǎn)移和交貨義務(wù)。這樣,賣方就可以通過(guò)偽造提單詐騙買方的貨款。其三、國(guó)際貿(mào)易跨國(guó)性使防范和打擊這種跨國(guó)貿(mào)易欺詐的國(guó)際合作更加困難,出現(xiàn)欺詐后尋求救濟(jì)非常復(fù)雜,比較費(fèi)時(shí),費(fèi)用也高。其四、包括中國(guó)在內(nèi)的廣大發(fā)展中國(guó)家缺乏熟悉國(guó)際貿(mào)易規(guī)則并具有豐富實(shí)踐經(jīng)驗(yàn)的專家,極容易成為國(guó)際貿(mào)易欺詐目標(biāo),同時(shí),有關(guān)當(dāng)事人在國(guó)際貿(mào)易實(shí)務(wù)中出現(xiàn)疏忽,缺乏警覺(jué),當(dāng)出現(xiàn)被欺詐的苗頭時(shí)沒(méi)有采取有力的措施,就會(huì)使欺詐更容易得逞。1　國(guó)際貿(mào)易合同欺詐國(guó)際貿(mào)易合同欺詐是指合同一方當(dāng)事人利用合同當(dāng)事人之間分處不同國(guó)家,相互間缺乏了解,以“影子公司”的名義和對(duì)方當(dāng)事人簽訂國(guó)際貿(mào)易合同,造成合同的名義主體和實(shí)際主體不符而逃避可能出現(xiàn)的風(fēng)險(xiǎn)和法律責(zé)任,最終達(dá)到欺詐對(duì)方當(dāng)事人的目的。對(duì)國(guó)際貿(mào)易中利用“影子公司”進(jìn)行欺詐行為進(jìn)行防范,可以從三個(gè)方面著手:其一、當(dāng)事人在簽訂國(guó)際貿(mào)易合同時(shí),一定要小心謹(jǐn)慎地審查對(duì)方當(dāng)事人的法律資格,防止那些合同的實(shí)際經(jīng)營(yíng)人利用“影子公司”進(jìn)行欺詐,特別是要嚴(yán)格審查經(jīng)常容易出現(xiàn)“影子公司”的國(guó)家如諸多太平洋島國(guó)等特定國(guó)家的當(dāng)事人的法律資格,審查其合同的名義當(dāng)事人和合同的實(shí)際當(dāng)事人是否有不一致的情況。其二,從國(guó)內(nèi)法上進(jìn)行防范。西方國(guó)家對(duì)“影子公司”產(chǎn)生的欺詐行為已經(jīng)有了比較成熟的國(guó)內(nèi)法防范經(jīng)驗(yàn),我們完全可以借鑒。最典型的是美國(guó)的“揭開(kāi)公司法人面紗”理論。該理論認(rèn)為“影子公司”只是母公司進(jìn)行經(jīng)營(yíng)活動(dòng)的影子和工具,基本或完全失去自主性,因此“影子公司”喪失獨(dú)立法律人格和獨(dú)立承擔(dān)法律責(zé)任的資格,而由母公司直接承擔(dān)法律責(zé)任。筆者以為,我國(guó)的公司法完全可以采納“揭開(kāi)公司法人面紗”理論而拒絕承認(rèn)“影子公司”獨(dú)立法律人格和獨(dú)立承擔(dān)法律責(zé)任資格,轉(zhuǎn)而要求母公司直接承擔(dān)法律責(zé)任。其三、從國(guó)際法角度進(jìn)行防范。主要是國(guó)際社會(huì)通過(guò)多邊體制進(jìn)行國(guó)際合作,從根本上鏟除“影子公司”存在的環(huán)境。2　國(guó)際貿(mào)易運(yùn)輸欺詐國(guó)際貿(mào)易運(yùn)輸欺詐主要是利用國(guó)際貿(mào)易特殊的交付方式,即象征性交付進(jìn)行欺詐。所謂象征性交付是指賣方把貨物交付給承運(yùn)人(船東),從承運(yùn)人處取得代表貨物所有權(quán)的憑證(提單),然后將提單交付給買方既完成貨物的交付。也就是說(shuō),在國(guó)內(nèi)貿(mào)易中由于通常采用實(shí)物交付,買方是直接收到貨物,而國(guó)際貿(mào)易是象征性交付,買方收到只是提單,然后憑提單在目的港找承運(yùn)人收貨。這樣,賣方就有可能利用國(guó)際貿(mào)易運(yùn)輸提單進(jìn)行欺詐。必須說(shuō)明的是,筆者在這里并沒(méi)有貶損提單制度的意思,實(shí)際上,提單的產(chǎn)生和推廣,推動(dòng)了國(guó)際貿(mào)易從實(shí)物交易向單證交易發(fā)展,簡(jiǎn)化了交易程序,減少了交易風(fēng)險(xiǎn),逐步成為了現(xiàn)代國(guó)際貿(mào)易體制的基石?？梢赃@么說(shuō),提單本身是一把雙刃劍,有許多優(yōu)點(diǎn),但也有紕漏。最主要的紕漏就在于提單欺詐比較容易實(shí)現(xiàn)。在實(shí)踐中提單欺詐主要有偽造提單、預(yù)借提單、倒簽提單和保函提單等形式。3　國(guó)際貿(mào)易結(jié)算與支付中的欺詐國(guó)際貿(mào)易通常采用跟單信用證方式進(jìn)行結(jié)算與支付。在國(guó)際貿(mào)易中買方通過(guò)偽造信用證進(jìn)行欺詐也是一種常見(jiàn)的欺詐形式。偽造信用證是指買方偽造信用證本身或編造、更改信用證條款進(jìn)行欺詐。在實(shí)踐中如果賣方對(duì)偽造信用證密押、印鑒沒(méi)有仔細(xì)核對(duì)而將貨物貿(mào)然發(fā)出,