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tan zhi ya piao ju de bei shu lian xu
Author(s): 
Pages: 43-44
Year: Issue:  7
Journal: Financial Accounting

Abstract: <正>近几年来,票据质押因票据具有要式证券、文义性和流通性强的特点而倍受青睐,被广泛运用。然而由于法律上没有明确的实施细则,在实际操作中金融机构对票据质押背书和“背书必须连续”的法律条文的理解不同,影响了票据正常流通。《票据法》第三十五条第二款规定,“汇票可以设定质押;质押时应当以背书记载‘质押’字样。被背书人依法实现其质权对,可以行使汇票权利”,明确说明汇票可以质押,以及质押背书的形式。但是《票据法》对票据
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