راهکارهای عملی پیش‌گیری و مدیریت خطر تقلّب در اعتبارات اسنادی

دانشنامه حقوق اقتصادی

مقاله 6، دوره 26، شماره 15، مرداد 1398، صفحه 137-162   

نوع مقاله: علمی پژوهشی

شناسه دیجیتال (DOI): 10.22067/le.v26i16.72780

نویسندگان

روح الله رضایی^{* 1}؛ ابراهیم عبدی پور فرد²

¹دانشگاه دولتی قم

²دانشگاه قم

چکیده

اگرچه اعتبارات اسنادی به‌عنوان یک شیوه پرداخت در معاملات بین‌المللی با هدف تسهیل روند تجارت بین‌المللی پدید آمد، اما به دلیل ویژگی‌های خاص خود می‌تواند موجب افزایش خطر تقلّب در پرداخت‌های بین‌المللی باشد. عوامل متعددی از قبیل متکی بودن بر اسناد، فاصله مکانی بین خریدار و فروشنده، فقدان سازوکارهای تعقیب قانونی کارآمد و تفاوت رویکرد نظام‌های حقوقی در سطح بین‌المللی، از دلایل بروز تقلّب در اعتبارات اسنادی است. در مقاله حاضر، سازوکارهای مدیریت ریسک با تمرکز بر رویکرد پیشگیرانه برای به حداقل رساندن خطر بروز تقلّب در اعتبارات اسنادی و اقدامات لازم و ممکن برای پرهیز از تقلّب‌هایی که ممکن است عملاً در روند تهیه و ارائه اسناد صورت گیرد، مورد بررسی قرارگرفته است. پژوهش ما بر این فرضیه استوار است که با اتخاذ تدابیر عملی مذکور در این پژوهش توسط اطراف دخیل در روند پرداخت از طریق ال-سی، خطر بروز تقلب به حداقل کاهش خواهد یافت و این رویکرد در مقایسه با واکنش‌های دیگر در قبال تقلب از قبیل اقامه دعوای حقوقی یا کیفری علیه شخص متقلب، از کارآمدی بیشتری برخوردار است.

کلیدواژه‌ها

تجارت بین الملل؛ اعتبار اسنادی؛ پیشگیری از تقلب؛ مدیریت ریسک؛ استقلال اعتبار

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