票据资产与信贷业务研究

Bill Assets and Credit Business

票据资产在贴现后作为信贷资产处理。票据资产的信贷属性为票据交易增加了难度。但在《贷款通则》中,票据贴现被定义为具有交易和信贷双重属性。按照票据贴现行为二分的理论,那么在转贴现业务中,信贷资产并未发生转让。在银行承兑汇票贴现业务中,贴现业务的信贷属性正在被逐渐剥离,将票据贴现行为二分也可以更好控制商业承兑汇票贴现的风险。

Bill assets,after discounting,are treated as credit assets.The credit attributes of bill assets complicate bill transactions.However,in The General Provisions on Lending,bill discounting is defined as having the dual attributes of both trade and credit.According to the theory that bill discounting has dual aspects,credit assets are not transferred in the rediscounting process.In the discounting business for bankers’acceptance bills,the credit attributes in the discounting business are gradually stripped away.This permits better risk control in commercial acceptance bill discounting.