There are about 36 , 000 words in this article . by means of many methods of study , combined with unaccomplished fact , the author divides the article into five parts : the foreword , the ontology , the comparative study , the function study and the practice study to show the whole points 全文共约3万6千字，通过比较研究、历史研究、分析研究和综合研究等多种研究方法，结合主观恶性研究的既有成果，分为五个部分，即主观恶性序论、本体论、比较论、功能论和实践论展开论述。
The theory about unaccomplished crime in our country , it ' s almost considered all with one voice in academe that the subjectivism and objectivism are both unilateral and unscientific . only the crime structures , which are unified and amended by subjective and impersonality are the academic basis of unaccomplished crime 我国关于未遂犯的理论，学界几乎异口同声地认为，主观主义和客观主义都是片面的、不科学的，只有主客观相统一的修正的犯罪构成才是未遂犯的理论基础，并由此推导出未遂犯的界定的相关问题。
Although there is no the description of " for the purpose of illegal possession " in the fads about the crime , the crime can not be tenable without the purpose . on the other hand , the crime of fraud on letter of credit leaves from common fraud crime , which is a crime for the purpose of illegal possession with direct intent . on some occasion , there is a division of accomplished cffense and unaccomplished offense in crime of fraud on letter of crfdit . the act of counterfeiting a letter of credit and using it afterwards , and the act of using a noneffec tive credit , and the act of defrauding a bank to open a credit or using fraudulent clause in credit somewhat should be punished seriously by our country ' s criminal law 信用证诈骗罪所侵犯的客体是国家对信用证的管理制度以及公私财产所有权，其客观行为表现包括使用伪造、变造的信用证或者附随的单据、文件进行诈骗活动、使用作废的信用证进行诈骗活动、骗取信用证进行诈骗活动以及以其他方法进行信用证诈骗活动，信用证诈骗罪的犯罪主体包括自然人和单位，主观上属于直接故意，要求行为人具有非法占有的目的。在司法实践中，应注意信用证诈骗罪与非罪、与彼罪的区分认定，以及对罪数形态、共同犯罪和既未遂形态的认识。
