《人民司法》1992年第7期刊登的杨子义的《信贷员擅自涂改借款合同是否有效?》(下称《杨文》)一文中,作者认为:涂改后的合同无效,原借款合同有效,贷款方营业部扣划担保方医药公司帐户存款是合法行为。笔者对此持有以下异议: ——营业部直接从担保方医药公司开户帐号中扣收其银行存款83000元的行为是否合法,是本案审理中的关键。家电部作为借款方,与贷款方营业部签订贷 In the article “People’s Judicature”, Yang Ziyi’s “Loan Contract Change without Borrowing or Loan Contract” published in the seventh issue of the People’s Republic of China in 1992 (hereinafter referred to as “Yang Wen”), the author believes that the altered contract is invalid, the original loan contract is valid, Party Sales Department deduction guarantor medical company account deposit is legal. The author holds the following objections: - The sales department directly deducts the account deposit of 83,000 yuan from bank account of the guarantee medical company for legalization, which is the key point in the trial of this case. Home Appliances Department as a borrower, signed a loan with the business department of the lender