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piao ju wei gui tie xian de fa lv wen ti
Author(s): 
Pages: 37-38
Year: Issue:  5
Journal: Financial Accounting

Abstract: <正> 票据贴现是种“双赢”的融资方式。它既可以让企业提前收回垫支于商业信用的资金,又可以让银行实现信贷资产多样化,提高资金的流动性。但是我国《票据法》和《支付结算办法》对票据贴现没有作出明确的规定,在银行的实务中对票据贴现的性质认识不清,违反规定贴现的现象也屡有发生。本文试分析票据贴现的法律性质,并着重对违规贴现票据所产生的法律问题展开讨论。
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