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票据贴现指应收票据贴现,即票据持有人在票据到期日之前,将票据收款权利转让给银行,并按贴现期长短付给银行利息,从银行取得现款。由于央行及各专业银行贴现政策的限制,近几年来,企业间票据贴现行为相当常见,形成了企业间票据贴现市场。在该市场上,票据供应者、票据需求者、中间人三方进行交易(有时供需双方直接交易),交易对象一般是银行承兑汇票,汇票的价格表现为贴现率。由于该交易行为的不合法性,应当说不属于严格意义上的应收票据贴现。
Discounting of bills means discounted bills receivable, that is, the notes of the bills are transferred to the bank before the maturity date of the bills, and the interest of the bills is paid to the bank according to the discount period, and the cash is obtained from the bank. Due to the restriction of the discount policies of the central bank and specialized banks, in recent years, discounted bills between enterprises have been quite common, forming an inter-enterprise discounted bills market. In this market, the negotiator, the negotiator of demand, the intermediary tripartite trade (and sometimes the direct transactions between supply and demand), the object of transaction is generally a bank acceptance bill, the price of the bill manifests as the discount rate. Due to the illegitimacy of the transaction, it should be said that discounted bills receivable that are not in the strict sense.