商业汇票贴现的本质与贴现净额的计算

Essence of commercial draft discount and calculation of discount net value

现行商业汇票贴现净额的计算是建立在“预扣利息贷款”基础上的 ,这不符合“在借款时将利息扣除的 ,应当按实际出借款数计息”的法律规定 .商业汇票贴现的本质是贴现企业为取得银行贷款而将自己的资产 (商业汇票 )质押的行为 .采用等值计算的办法 。

The present discount net value calculation is based on “withholding interest loan', which fall short of law stipulation of interest deduction when loaning. The interest calculation ought to be based on the practical loan value. Essence of commercial draft discount is the action of discount enterprise impawn assets to get the loan from bank. Therefore, the calculation of discount net value ought to adopt equivalence calculated method, according to the actual value of future account receivable to count and ascertain.