我国类票据现状分析与对策研究  

Current Situation Analysis and Countermeasure Research of Chinese Quasi Bill

作　　者：江西财经大学九银票据研究院课题组 肖小和 Research Group of Joint Institute for Commercial Paper of JUFE and BOJJ(Joint Institute for Commercial Paper of JUFE and BOJJ,Nanchang,Jiangxi 330038)

机构地区：[1]江西财经大学九银票据研究院,江西南昌330038 [2]江西财经大学学术委员会

出　　处：《上海立信会计金融学院学报》2022年第6期42-52,共11页Journal of Shanghai Lixin University of Accounting and Finance

摘　　要：电子债权凭证因票面设计及要素与票据十分相似,故被称作类票据。近年来,类票据市场发展迅速,在化解企业资金压力方面发挥了重要作用,但也面临着法治基础缺失、监管不明确、标准不统一等问题。文章阐述了类票据的基本概念及特点,分析了类票据的产生机理,认为类票据的发展存在着监管主体与标准不统一、监管套利、平台内流转融资难度大等问题,并在合规、信用、技术与操作等方面存在潜在风险。文章针对上述问题从法制基础、监管体系、基础设施、平台转型、科技赋能、主体义务、发展模式等方面提出了对策建议,以期推动类票据与票据市场健康发展。Electronic creditor’s rights certificate is called quasi bill because the design and elements are very similar to bills. In recent years, the quasi bill market has developed rapidly and played an important role in relieving the financial pressure of enterprises, but it also faces problems such as lack of legal basis, unclear supervision, and inconsistent standards. The authors expound the concept and characteristics of quasi bills, analyze the generation mechanism and find there are some problems in the development of quasi bills such as the inconsistency of the regulatory subject and standard, regulatory arbitrage, and the difficulty of circulating and financing within the platform, and there are also some potential risks in the aspect of compliance, credit, technology and operation. In order to promote the better and healthier development of the bill and quasi bill markets, the authors put forward countermeasures and suggestions from the aspects of legal basis, regulatory system, infrastructure, platform transformation, science and technology empowerment,subject obligations, development model and so on.

关 键 词：应收账款 供应链金融 类票据 票据 

分 类 号：F832.2[经济管理—金融学]