信用证被誉为“国际商业的血液”，缓和了国际贸易中买卖双方的信用危机，促进了国际贸易的发展。独立抽象性原则是信用证独特优越性的根源所在，但也存在不可避免的缺陷，给不法商人留下了可乘之机，信用证欺诈日益盛行。
为了维护公平合理的国际商业秩序，作为对独立抽象性原则的补救与衡平，欺诈例外原则应运而生。由于欺诈例外原则具有很强的不确定性，很多细节问题国际上尚未形成统一看法。而中国对欺诈例外原则的研究尚未形成完整的体系，欺诈例外的适用上存在很多问题，如不当冻结和止付信用证下款项，严重影响了我国金融界的声誉。因此，认真研究欺诈例外原则，对完善信用证业务操作、促进我国对外贸易的发展有重要的理论和现实意义。
关键词：信用证；独立抽象性原则；欺诈例外原则；“实质性”欺诈；第三方欺诈
Abstract
Letter of credit relaxes the credit crisis between international traders, promotes the development of international trade, and is described as “the life and blood of international business”. The principle of the abstraction and independence is the source of the special superiority of L/C. However, there is an unavoidable shortcoming in the independence principle, of which some illegal merchants take advantage to cheat. The L/C fraud increasingly prevails.
In order to maintain the impartial and reasonable order of international trade, the principle of fraud exception emerges as the times required, served as the remedy and supplement to the independence principle. As the fraud exception has a quite uncertainty, it hasn’t formed a uniform attitude toward some specifications. China hasn’t form a system on the study about this issue, and it leads to some problem in the adoption of fraud exception, such as inappropriate freeze and stop payment of L/C. And it severely influences the honor of our financing bank. Consequently, to study on fraud exception has a theoretically and practically significance to facilitate the operation
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