《询证函》的法律效力探究

Inquiry into the Legal Effect of Confirmation Request

询证函是银行、企业和会计师事务所广泛应用的会计工具之一。在诉讼或仲裁案件中,询证函能否作为有效证据使用？能否独立证明债权债务关系真实存在及债务的金额？能否中断诉讼时效？这三个问题,在司法实践中很难简单回答能或者不能。本文分析了商业活动中可能出现的各种情况,并对上述三个问题做出了详细的回答。

Confirmation request is an instrument widely used by banks,enterprises and accounting firms.In litigation or arbitration proceedings, three questions regarding confirmation request are frequently asked by parties.Is confirmation request admissible as evidence in litigation or arbitration proceedings？If a confirmation request is stamped or signed by the debtor,can this confirmation request prove the existence of debt and the payable amount？Will a confirmation request suspend the period of limitation of action？It is extremely hard to answer these questions simply with wyesor.Various scenarios have been covered in this article and the above questions are discussed in details.