我国票据贴现制度的困境、逻辑与完善

On the Bills Discount in China: Problems,Jurisprudence and Enrichment

由于我国的票据贴现法律制度的不完善,票据贴现中存在着贴现票据种类单一、参与主体少、虚构交易背景等诸多问题,影响了票据贴现业务的健康发展。从法律性质上而言,票据贴现是一种票据买卖行为,是票据流通性的体现。然而,我国现行《票据法》对票据行为无因性的否认不符合商事实践的需求,也背离了票据流通的法律属性。在承认票据行为无因性的基础上,融资性票据应当予以合法化。基于票据贴现的法律逻辑,我国《票据法》在未来的修改中应当完善贴现的相关规则,承认票据行为的无因性,并在此基础上承认融资性票据的合法地位。

Because of the defects of bills discount legislation in China,there are kinds of problems in the business practice,such as the limited types of discount bills,the few participants,the fabricating of business background and so on,which seriously affect the development of the business of bills discount. As to the legal nature,the bills discount is a sale act of bills,and reflects the negotiable nature of bills. However,the denying of the abstract nature of bills in the Law of the People＇s Republic of China on Negotiable Instruments doesn＇t consist with the business practice and deviates with the nature of negotiable instruments. On the acknowledgement of the abstract nature of negotiable instruments,the financing bills should be legitimized,too. Based on the jurisprudence of bills discount,the rules of it should be enriched,the abstract nature be acknowledged and the financing bills be legalized.