承兑是汇票特有的制度,理论与实践都确认了汇票承兑自由原则。本文对该原则提出了质疑,认为当付款人与发票人之间存在充足资金关系的前提下,付款人基于合同法上的先契约义务有承兑汇票的义务,否则应承担拒绝承兑所导致的发票人的损失。对汇票承兑实践与立法规定的出入,笔者也提出了解决建议。 Acceptance is a peculiar system of bills of exchange, both in theory and in practice confirm the principle of acceptance of bill of exchange. In this paper, the principle is questioned. It is assumed that under the premise of sufficient capital relationship between the payer and the invoicee, the payer has the obligation to accept the bill of exchange based on the contractual obligations of the contract. Otherwise, the invoice Loss of people. On the bill acceptance practice and the discrepancies in legislation, the author also put forward suggestions for settlement.