商业票据背书中易发生的问题  

Problems Likely to Arise in the Endorsement of Trade Bill

作　　者：顾少平[1] 

机构地区：[1]中国建设银行长春一汽支行,吉林长春130011

出　　处：《长春金融高等专科学校学报》2005年第4期13-15,共3页Journal of Changchun Finance College

摘　　要：商业票据(指银行承兑汇票和商业承兑汇票)在背书转让过程中,因各承兑行对有关法律、法规理解的差异,对商业汇票背书的要求也各不相同,使得票据到期得不到正常回款,对不能正常回款的票据无人愿意接受,从而影响商业票据的正常流通。只有不断完善会计制度并严格执行会计制度,做到理论与实践的统一,才是解决票路畅通的关键。Being due ,trade bill (referring to banker’s acceptance bill & trader’s acceptance bill) may not get pay- ment as usual in the process of endorsement and being transferable because accepting bank differs in understanding laws and conventions and in the requirement s for the endorsement of trade bill . As a result ,no one is willing to accept the bill unable to get payment as usual ,affecting the normal circulation of trade bill . The key to keep the circulation smooth is to improve accounting system ,to implement it strictly and combine theory and practice .

关 键 词：商业票据 法规理解 背书不同 

分 类 号：F830.46[经济管理—金融学]