摘要
商业承兑汇票对企业具有支付和融资功能,但我国商业承兑汇票征信体系建设相对滞后,尤其在新冠肺炎疫情下严重影响了企业通过商业承兑汇票进行有效融资,从而影响社会经济的发展。基于当前商业承兑汇票信息尚未纳入中国人民银行企业征信系统、商业承兑汇票征信评级体系不完善、应收账款电子凭证的潜在风险需要商业承兑汇票化解等问题,提出中国人民银行应完善商业承兑汇票征信内容,构建商业承兑汇票的评级指标体系,积极推进应收账款票据化、电子化,进而促进商业承兑汇票征信体系建设。
Commercial acceptance bills have the function of payment and financing for enterprises, but the construction of credit investigation system of commercial acceptance bills in China is relatively backward,especially under the epidemic situation of Covid-19, which seriously affects the effective financing of enterprises through bills, thus affecting the development of social economy. At present, the construction of commercial acceptance bill credit investigation system is faced with such problems as the information of commercial acceptance bill has not been incorporated into the enterprise credit investigation system of the People’s Bank of China, the credit rating system of commercial acceptance bill is not perfect, and the potential risks of electronic vouchers of accounts receivable need to be solved by commercial acceptance bill. It is suggested that the credit investigation system of commercial acceptance bills should be improved, the rating indicator system of commercial acceptance bills should be constructed, and corresponding measures should be taken to actively promote the billing and electrification of commercial acceptance bills of receivables.
作者
卢立伟
徐才伟
邱红
Lu Liwei;Xu Caiwei;Qiu Hong(School of Foreign Languages,Taizhou University,Taizhou 318000,Zhejiang,China;Taizhou City Central Sub-branch of the People’s Bank of China,Taizhou 318000,Zhejiang,China;Taizhou Huangyan District People’s Procuratorate,Taizhou 318000,Zhejiang,China)
出处
《征信》
北大核心
2021年第5期55-61,共7页
Credit Reference
基金
浙江省软科学研究项目(2018C25013)
台州市哲学社会科学规划课题(19GHZ02)
台州市哲学社会科学规划课题(19GHY02)。
关键词
商业承兑汇票
征信体系
票据化
commercial acceptance bill
credit system construction
billing
