短期融资券又称商业票据、短期借据或商业本票,它是由规模大、名声响、信誉卓著的工商企业或金融企业在市场上发行的一种无担保本票,是一种新兴的筹集短期资金的方式。本文试对其分类、发行程序、会计核算和筹资利弊等问题进行探讨。 一、短期融资券的产生与发展 短期融资券的产生与商业票据有着密切的关系。商业票据是一种古老的商业信用工具,产生于十八世纪,它最初是随着商品和劳务的交易,由债务人签发的一种债务凭证。商业票据是一种双名票据,即票据上列明码标价收款方和付款方的名称,持有商业票据的公司如在约定的付款期之前需要现金,可以向商业银行或贴现公司贴现,银行或贴现 Short-term financing bills, also known as commercial paper, short-term loans or commercial promissory notes, are unsecured promissory notes promulgated in the market by large-scale, reputable and reputable industrial and commercial enterprises or financial institutions and are an emerging source of financing Short-term funding. This article tries to discuss its classification, issuance procedures, accounting and the pros and cons of fund-raising. First, the emergence and development of short-term financing bills The emergence of short-term financing bills and commercial paper has a close relationship. Commercial paper was an ancient commercial credit instrument originated in the eighteenth century. It was originally a debt instrument issued by debtors with the trade in goods and services. A commercial bill is a double name bill in which the names of the payees and the payers are clearly marked on the bill. The company holding the commercial bill needs cash before the agreed payment period, and can be discounted to a commercial bank or a discount company. The bank Or discount