我国银行承兑汇票业务的风险与防范研究
发布时间：2018-11-17 17:07
【摘要】：在我国金融体系中,商业银行是重要机构,商业银行担任着维护国家金融稳定的职责。商业银行的职能有很多,而在这些众多的职能中,银行的一个比较重要的职能就是为企业融资上提供间接贷款,将储蓄者的钱贷给企业使用,企业支付给银行一定的利息,而利息收入也就成了商业银行的一个重要收入。而在贷款过程中,贷款可以是长期的,也可以是短息的。短期贷款中所出现的一个重要方式就是票据业务,票据业务为我国商业银行提供了一个风险较低、收益较高的工具,是银行资金业务和银行信贷业务的重要部分。 我国商业银行汇票在20世纪80年代只是一种简单的贸易结算工具。当时,我国货币市场不发达,比较短缺企业的融资工具和融资渠道；另外就是企业之间的信用不透明,在社会信用制度正在建设的过程中,商业信用不健全。所以我国自20世纪80年代通过推广票据结算,以解决企业之间长期应收账款形成的拖欠债务问题,改革银行结算制度,逐步推进商业信用的票据化。银行承兑汇票从其产生和应用,在融资方面对企业和银行帮助都很大。虽然推广票据结算后,商业承兑汇票和银行承兑汇票都得到了推广,但商业承兑汇票因为商业信用的不稳定和不可靠遭到冷落,企业普遍偏爱银行承兑汇票,因为银行信用相对于商业信用可靠性更高,稳定性更高。近几年,各大金融机构也都重点开拓和发展银行承兑汇票,这些让银行承兑汇票的承兑、贴现等规模有所扩大,银行承兑汇票业务也得到了比较大的发展。但随着银行承兑汇票业务在规模上和深度上的扩大,其在经营过程中的风险也凸显出来。在这种情况下有必要对我国银行承兑汇票的风险进行研究并在此基础上提出防范银行承兑汇票的对策建议。 本文从银行承兑汇票的相关概念入手,分析了我国银行承兑汇票的现状和作用,对银行承兑汇票业务的风险进行了研究,这些风险主要包括商业银行对申请出票人、贴现人资格审查的风险、企业提供的商品交易合同或增值税票真实性的风险、商业银行的操作风险、承兑申请人的信用风险、商业银行信贷资产质量“失真”的风险、银行承兑汇票保证金的怪圈风险、商业银行违规风险、商业银行账外经营的风险等。对银行承兑汇票的业务风险分析后,本文提出了防范银行承兑汇票业务风险的相关对策,对策主要从外部和内部两个方面来展开。最后,本文采用几个案例来论证银行承兑汇票所面临的风险及相关防范对策。
[Abstract]:In the financial system of our country, commercial bank is an important institution. Commercial banks have a lot of functions. Among these many functions, one of the more important functions of banks is to provide indirect loans for enterprises' financing, to lend savers' money to enterprises for use, and enterprises to pay certain interest to banks. Interest income has become an important income of commercial banks. In the process of lending, loans can be long-term or short-interest. One of the important ways of short-term loan is bill business, which provides a tool with lower risk and higher income for commercial banks in our country. It is an important part of bank capital business and bank credit business. The commercial bank draft of our country is only a simple trade settlement tool in the 1980's. At that time, the money market of our country was not developed, and the financing tools and channels of the enterprises were short. In addition, the credit between the enterprises was not transparent, and the commercial credit was not perfect in the process of the construction of the social credit system. In order to solve the problem of outstanding debts formed by long-term accounts receivable between enterprises, reform the bank settlement system, and gradually promote the commercial credit through the promotion of bill settlement in the 1980s. Bank acceptance bill from its production and application, in the financing of enterprises and banks are very helpful. Although commercial acceptance bills and bank acceptance bills were promoted after the promotion of bill settlement, commercial acceptance bills were ignored because of the instability and unreliability of commercial credit, and businesses generally preferred bank acceptance bills. Because the bank credit is higher than the commercial credit reliability, the stability is higher. In recent years, the major financial institutions also focus on the development and development of bank acceptance bills, which make the acceptance of bank acceptance, discount and other scale has been expanded, the bank acceptance business has also been relatively large development. However, with the expansion of the bank acceptance business in scale and depth, the risks in the process of operation are also highlighted. In this case, it is necessary to study the risk of bank acceptance draft in our country and put forward countermeasures and suggestions to prevent the bank acceptance bill on this basis. This paper begins with the relevant concepts of bank acceptance bill, analyzes the present situation and function of bank acceptance bill in China, and studies the risks of bank acceptance bill business. The risk of the discounted person's qualification examination, the risk of the authenticity of the commodity transaction contract or value-added tax bill provided by the enterprise, the operational risk of the commercial bank, the credit risk of the acceptance applicant, the risk of "distortion" of the credit asset quality of the commercial bank, The risk of bank acceptance margin, the risk of commercial bank violation, the risk of commercial bank operating out of account, etc. After analyzing the business risk of the bank acceptance draft, this paper puts forward the relevant countermeasures to prevent the bank acceptance bill business risk. The countermeasures are mainly from the external and internal aspects. Finally, this paper uses several cases to demonstrate the risk of bank acceptance bill and relevant countermeasures.
【学位授予单位】：长江大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.2
本文编号：2338514
[Abstract]:In the financial system of our country, commercial bank is an important institution. Commercial banks have a lot of functions. Among these many functions, one of the more important functions of banks is to provide indirect loans for enterprises' financing, to lend savers' money to enterprises for use, and enterprises to pay certain interest to banks. Interest income has become an important income of commercial banks. In the process of lending, loans can be long-term or short-interest. One of the important ways of short-term loan is bill business, which provides a tool with lower risk and higher income for commercial banks in our country. It is an important part of bank capital business and bank credit business. The commercial bank draft of our country is only a simple trade settlement tool in the 1980's. At that time, the money market of our country was not developed, and the financing tools and channels of the enterprises were short. In addition, the credit between the enterprises was not transparent, and the commercial credit was not perfect in the process of the construction of the social credit system. In order to solve the problem of outstanding debts formed by long-term accounts receivable between enterprises, reform the bank settlement system, and gradually promote the commercial credit through the promotion of bill settlement in the 1980s. Bank acceptance bill from its production and application, in the financing of enterprises and banks are very helpful. Although commercial acceptance bills and bank acceptance bills were promoted after the promotion of bill settlement, commercial acceptance bills were ignored because of the instability and unreliability of commercial credit, and businesses generally preferred bank acceptance bills. Because the bank credit is higher than the commercial credit reliability, the stability is higher. In recent years, the major financial institutions also focus on the development and development of bank acceptance bills, which make the acceptance of bank acceptance, discount and other scale has been expanded, the bank acceptance business has also been relatively large development. However, with the expansion of the bank acceptance business in scale and depth, the risks in the process of operation are also highlighted. In this case, it is necessary to study the risk of bank acceptance draft in our country and put forward countermeasures and suggestions to prevent the bank acceptance bill on this basis. This paper begins with the relevant concepts of bank acceptance bill, analyzes the present situation and function of bank acceptance bill in China, and studies the risks of bank acceptance bill business. The risk of the discounted person's qualification examination, the risk of the authenticity of the commodity transaction contract or value-added tax bill provided by the enterprise, the operational risk of the commercial bank, the credit risk of the acceptance applicant, the risk of "distortion" of the credit asset quality of the commercial bank, The risk of bank acceptance margin, the risk of commercial bank violation, the risk of commercial bank operating out of account, etc. After analyzing the business risk of the bank acceptance draft, this paper puts forward the relevant countermeasures to prevent the bank acceptance bill business risk. The countermeasures are mainly from the external and internal aspects. Finally, this paper uses several cases to demonstrate the risk of bank acceptance bill and relevant countermeasures.
【学位授予单位】：长江大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.2
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