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对《财务与会计》1991年第10期刊载的《遗失支票被冒用的赔偿责任之我见》一文,笔者尚有两点补充。一、《银行结算办法》第十六条(九)规定:“已签发的现金支票遗失,可以向银行申请挂失,挂失前已经支付,银行不予受理”。如果银行支付了已受理挂失的现金支票,应当承担责任。二、我国《民事诉讼法》第十八章公示催告程序中规定:“按照规定可以背书转让的票据(包括支票,经中国人民银行总行批准的地区转帐支票可以背书转让)持有
The author of ”Financial and Accounting“ No. 10 of 1991 ”loss of checks is fraudulent liability of my opinion,“ the author still has two supplements. First, the ”Bank Settlement Measures,“ Article XIX (nine) provides: ”has been issued a cash check lost, you can apply to the bank to report the loss, the loss has been paid before the bank inadmissible.“ If the bank pays a cash check that has accepted the report, it should bear the responsibility. Second, China’s ”Civil Procedure Law,“ Chapter XVIII public notice process provides: ”in accordance with the provisions of the instrument may be endorsed for the transfer (including the check, approved by the People’s Bank of China regional transfer checks can be endorsed transfer) holds