摘要
票据涂销是票据行为发生过程中较常见的具体行为,从法理上看,可分为法定涂销和任意涂销两大类。法定涂销由票据法明确规定其效力,而任意涂销则是依民法的有关规定确定其效力。在票据法两大法系中,许多国家的票据法中都确立了票据涂销制度,而我国的票据法并未作出相应规定。票据法对这一行为及其规范的无视,无疑会影响票据功能的发挥,不能适应我国加入WTO后票据使用和流通的需要。因此,有必要借鉴国外立法经验,采用国际通行规则,尽快完善我国的票据涂销立法。
This paper centers on the alteration of negotiable instruments. On the basis of comparison of alteration of negotiable instruments between China and foreign countries' practice the author points out China's deficiencies in such area, and suggests that Chinese legislature should make improvements concerning that so that China' s negotiable instruments can function well and conform to the international practice.
