基于区块链技术的商业银行票据管理优化问题研究

发布时间：2018-05-08 04:22

本文选题：票据管理 + 区块链　；参考：《上海国家会计学院》2017年硕士论文

【摘要】：票据是一种为体现商品或货币流通过程中债权或债务的发生、偿付和转移而使用的信用工具,是交易中常用的支付结算工具,也是企业短期融资的重要方式之一。然而在中国票据市场快速发展的这三十多年中,票据违规事件不断发生,据统计,仅2015年下半年各地银监局对银行票据业务的违规行为开出的罚单就超过了百份,而2016年上半年,更是接连曝出三起银行票据相关业务重大风险事件,涉及风险资金总额数十亿元。票据问题已然成为亟待解决的重要问题。根据监局开出的罚单内容看,主要原因是虚假票据业务的违规行为,其中违规行为主要分为两类,第一类是为不存在真实贸易背景的商业汇票办理贴现,第二类是为签发或者办理无真实贸易背景的银行承兑汇票及贴现。而票据事件的发生则由多种因素造成,包括银行工作人员的串通舞弊、不规范操作、恶意欺诈以及票据中介违规操作等原因。尽管银行自身不断完善票据业务相关的内部管理制度、加强风险控制,监管机构也颁布了多项公告来管理票据市场、规范票据交易行为,但银行票据事件仍频频发生。因此,本文认为票据管理需要寻求升级革新的优化途径。在互联网极速发展的时代,“互联网+”行业正全方位地渗透到人们生活中,一项名为区块链的技术开始逐渐进入人们视野。随着区块链的去中心化、去信任、不可篡改等特点被不断强调和凸显,全球出现越来越多的研究机构、研究联盟对区块链技术在金融、保险、资产管理等领域的应用进行研究,其中区块链在票据方面的应用成为重要的研究项目之一。作者认为区块链在票据中的应用可以成为优化票据管理的有效途径。因此,本文选择从商业银行的角度,探讨利用区块链优化票据管理的相关问题。本文将分为五章,第一章节阐述研究背景及研究意义,列明研究思路、研究方法、结构安排以及创新点和不足;第二章梳理相关文献,包括票据业务风险管理、流程管理、区块链技术等研究情况;第三章以农业银行票据案为例,对其案情进行简介,并分析产生问题的原因,指出我国银行当前的票据管理问题,提出优化票据管理的观点;第四章提出利用区块链技术对票据管理进行优化,本章将先阐述区块链技术的特征,然后分析区块链对票据业务带来的优化影响,包括票据形式、票据业务处理流程、相关内部控制和审计等方面;第五章总结本文提出的票据业务问题和管理优化建议,并阐述后续研究方向。
[Abstract]:Bill is a credit tool used to reflect the occurrence, payment and transfer of creditor's rights or debts in the process of commodity or currency circulation. It is a commonly used payment and settlement tool in transaction, and is also one of the important ways of short-term financing for enterprises. However, in the more than 30 years since the rapid development of the bill market in China, bill violations have occurred continuously. According to statistics, in the second half of 2015 alone, more than 100 percent of the fines issued by local banking supervision bureaus for violations of bank bills business were issued. In the first half of 2016, there were three major risk events involving billions of yuan of risk capital. Bill problem has become an important problem to be solved. According to the contents of the tickets issued by the Bureau of Supervision, the main reason is the irregularities in the business of false bills, among which the violations are mainly divided into two categories. The first type is the discounting of commercial bills that do not have a real trade background. The second category is for issuing or handling bank acceptances and discounted bills of exchange with no real trade background. The occurrence of bill incident is caused by many factors, including collusive fraud of bank staff, non-standard operation, malicious fraud and illegal operation of bill intermediary, and so on. Although the bank itself has constantly improved the internal management system and strengthened the risk control, the regulatory body has issued many announcements to manage the bill market and standardize the bill trading behavior, but the bank bill incidents still occur frequently. Therefore, this paper thinks that the bill management needs to seek the optimized way of upgrading and innovation. In the era of the rapid development of the Internet, the "Internet" industry is permeating into people's lives in all directions, a technology called block chain has gradually entered the field of vision. With the decentralization of block chain, distrust, non-tampering and so on, there are more and more research institutions in the world. The research alliance studies the application of block chain technology in the fields of finance, insurance, asset management and so on. The application of block chain in bill becomes one of the important research projects. The author thinks that the application of block chain in bill can be an effective way to optimize bill management. Therefore, from the perspective of commercial banks, this paper discusses the optimization of bill management by block chain. This paper will be divided into five chapters, the first chapter describes the research background and research significance, lists the research ideas, research methods, structural arrangements, innovation points and deficiencies; the second chapter combs the relevant literature, including note business risk management, process management, The third chapter, taking the bill case of Agricultural Bank of China as an example, briefly introduces its case, analyzes the causes of the problems, points out the current problems in the bill management of Chinese banks, and puts forward the point of view of optimizing the bill management. In the fourth chapter, we use block chain technology to optimize the management of bills. In this chapter, we first explain the characteristics of block chain technology, and then analyze the impact of block chain on the optimization of bill business, including the form of bill, the process of bill business, and so on. The fifth chapter summarizes the business problems and management optimization suggestions of this paper, and describes the future research direction.
【学位授予单位】：上海国家会计学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：TP311.13;F832.2

【参考文献】