摘要
票据作为一种信用工具,随着社会主义市场经济的迅速发展和金融体制改革的深入,各种商业票据和银行票据的使用逐渐增多,为准确认识票据行为及其性质,文章对票据伪造变造的构成及效力进行了深入论述,使对伪造变造后的票据当事人之间权利义务有个清楚认识。
Commercial and banking bills are widely used with the development of Socialist market and financial reform. To understand better the bills' actions and characters, the writer discusses the forgery and change of bills so that the rights and obligations thus produced will be clearer.
出处
《辽宁公安司法管理干部学院学报》
2004年第1期35-36,共2页
Journal of Liaoning Administrators College of Police and Justice