融资性票据法律问题研究

发布时间：2019-01-09 17:09

【摘要】：融资性票据指的是没有真实的贸易背景,专为融通资金而签发的票据。融资性票据在我国的实践中大量的存在,这种票据将票据的信用功能与融资功能发挥到极致。但是,在我国目前法制环境下,这种没有真实交易背景的票据是不合法的。主要就是我国《票据法》第10条的关于“真实交易背景”的规定。这个规定是对票据无因性的限制,将票据关系与票据基础关系绑定在一起,是与国际的普遍做法相违背的,因此,应该修改立法,确立完整的无因性制度,为我国融资性票据制度的建立扫清障碍。本文旨在通过对融资性票据的理论和实践的考察,对国外先进经验的借鉴,提出了构建我国融资性票据法律制度的建议。文章一共分为四个部分：第一部分从融资性票据的概念入手,概括其特征,划分其类型,对融资性票据进行界定,并分析了其与真实性票据的区别。然后,说明了建立融资性票据法律制度的必要性。第二部分是对国外的考察,主要选取了两大法系中比较有代表性的美国和德国及我国的台湾地区。分别从它们的立法情况、市场现状、资信评估体系、以及交易机构等方面进行研究,并且对它们进行了比较,期待能够为我国的融资性票据制度的建设提供建议。第三部分着眼我国现状,并分析当前在我国建立融资性票据制度的障碍。现状是现实中融资性票据的大量存在与立法禁止的尴尬,障碍是《票据法》第10条的有因性规定以及一些相关的障碍,如风险监管的落后、没有专营的交易机构、信用评估的不完善以及信息披露的不对称等。第四部分在前文分析的基础上,立足我国的实际,提出了构建我国融资性票据法律制度的建议。主要是修改《票据法》第10条,取消“真实交易背景”的规定,承认融资性票据的合法地位,完善信用评估制度,健全风险监督机制,建立票据专营机构以及完善信息披露制度等。
[Abstract]:A financing note is a note issued specifically for the purpose of financing without a true trade background. There are a lot of financing instruments in our country, which bring the credit function and financing function to the extreme. However, in the current legal environment of our country, this kind of bill with no real transaction background is illegal. It is mainly about the "real transaction background" in Article 10 of the Bill Law of our country. This regulation is a restriction on the non-causality of the bill, binds the bill relation with the bill basic relation, and is contrary to the universal international practice. Therefore, the legislation should be amended to establish a complete system of non-causality. It will clear the way for the establishment of financing bill system in our country. The purpose of this paper is to study the theory and practice of financing instruments, and to draw lessons from foreign advanced experience, and put forward some suggestions to construct the legal system of financing instruments in China. The article is divided into four parts: the first part begins with the concept of financing instruments, summarizes its characteristics, divides its types, defines financing instruments and analyzes the differences between them and authentic instruments. Then, it explains the necessity of establishing the legal system of financing instruments. The second part is the investigation of foreign countries, mainly select the two major legal systems of the more representative of the United States and Germany and China's Taiwan region. Respectively from their legislative situation, market status, credit evaluation system, and trading institutions and other aspects of the study, and the comparison of them, hoping to provide suggestions for the construction of our country's financing instruments system. The third part focuses on China's current situation and analyzes the obstacles to the establishment of financing instruments in China. The present situation is that a large number of financing instruments exist in reality and are embarrassed by the prohibition of legislation. The obstacles are the causative provisions of Article 10 of the negotiable Instruments Law and some related obstacles, such as the backward supervision of risks and the absence of specialized trading agencies. The imperfection of credit evaluation and the asymmetry of information disclosure. In the fourth part, based on the above analysis and based on the reality of our country, the author puts forward some suggestions to construct the legal system of financing bills in our country. It is mainly to amend Article 10 of the negotiable Instruments Law, cancel the provision of "real transaction background," recognize the legal status of financing instruments, perfect the credit evaluation system, and improve the risk supervision mechanism. The establishment of the bill franchise and the improvement of information disclosure system and so on.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.287

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