近年来,随着经济生活的日益发达,票据制度也越来越发达,这不仅表现在票据种类的增加,还表现在票据制度构造上更加精巧,可见,中国的票据市场发展已经到了关键时期。然而由于我国要求商业票据具有真实的贸易背景,不允许签发融资性的商业汇票和商业本票,所以票据的融资功能被局限 In recent years, with the increasingly developed economic life, the negotiable instrument system has become more and more developed. This is not only reflected in the increase of the types of negotiable instruments but also more elaborate in the construction of the negotiable instrument system. This shows that the development of the negotiable instrument market in China has reached a crucial stage. However, due to China’s commercial paper requires a real trade background, does not allow the issuance of financing commercial bills and commercial bills, so the financing function of bills is limited