司法实践中，应注意区分票据伪造与票据变造和票据涂销的不同。
Such violations of the law as forging invoices and vouchers and falsifying accounts must be dealt with severely.
有必要对付款人承担的错误付款风险，给予必要的法律救济，加重受让伪造、变造票据人的风险责任。
Therefore, it is necessary to give legal aid for the payer who runs the risk of wrong payment and aggravate the risk liability of transferee of forged and altered bills.
不能辨别是在票据被变造之前或者之后签章的，视同在变造之前签章。
In cases where it cannot be determined whether the instrument was endorsed before or after it was altered, it shall be treated as an instrument which was endorsed before being altered.
伪造变造票据犯罪的既遂未遂界限，主要把握是否完成了票据必须记载事项的填写行为。
The dividing line between accomplishment and non-accomplishment of instrument fraudulent crime should be based on whether the doer unlawfully g...
伪造变造票据犯罪的既遂未遂界限，主要把握是否完成了票据必须记载事项的填写行为。
The dividing line between accomplishment and non-accomplishment of instrument fraudulent crime should be based on whether the doer unlawfully g...
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