两岸票据保证立法比较启示录

Comparison Revelation of the Bill Guarantee Legislation on Taiwan and the Mainland

票据保证制度对督促票据债务人在票据到期时履行自己的义务,促进票据流通的效率和安全,增强票据信用有重要意义。我国现行票据保证立法与实践之间的冲突日趋显现,已影响到市场经济的运行与国际贸易的开展,亟需结合现实情形,借鉴先进立法例进行修改与完善。本文首先对两岸的票据保证立法进行异同比较,分析了异同存在的原因,在此基础上,从理论基础和价值取向两个方面提出了完善我国票据保证立法的建议。

Bill guarantee system plays an important role to supervise the bill debtor to fulfill their obligations at maturity,and it is important in promoting bill circulation efficiency and safety and strengthening bill credit.The conflict between legislation and practice of our current bill guarantee appeared increasingly,and that have affected the operation of the market economy and international trade.So there is an urgent need for us to combine with reality and draw lessons from advanced legislation to modify and improve it.First of all,this article compared the similarities and differences of the bill guarantee legislation on Taiwan and the Mainland,and analyzed the reasons for similarities and differences existence.On this basis,from the theoretical basis and value orientations,the article put forward some improving proposals for the bill guarantee legislation on the Mainland.