农业银行承兑汇票业务风险控制案例研究

发布时间：2018-10-12 19:49

【摘要】：新世纪以来,我国商业银行承兑汇票业务呈现出高速发展但风险事件仍频发的新态势。虽然监管层对我国商业银行票据业务一直予以高度重视,在2015年底出台了《中国银监会办公厅关于票据业务风险提示的通知》要求各机构全面加强票据业务的风险管理。但在严厉的监管政策下,2016年年初以来,农行、中信银行、天津银行等仍相继发生票据风险事件。可见,在当前票据业务竞争日益激烈的情况下,仅仅只靠外部监管是远远不够的,还必须对票据业务进行有效的风险控制,这样才能使我国票据市场朝着合理、有效、健康的方向发展。本文立足于银监会2016年9月发布的《银行业金融机构全面风险管理指引》,通过结合银行承兑汇票与风险控制相关理论以及农行爆发的39亿票据案等,分析了农行银行承兑汇票业务风险控制现状及存在的问题,并提出了相关完善对策。本文首先简要介绍了银行承兑汇票业务及风险控制的相关理论,包括概念、特点和内容。其次从组织和业务两个层面阐述了农行承兑汇票风险控制的现状,针对现状结合票据案件提出目前农行承兑汇票风险控制的问题,包括合规意识不强,制度落实不到位、纸质票据保管监督有漏洞、人员操作风险、银行间承兑汇票业务缺乏审慎性以及审计自查不足等问题。最后,根据农行票据案等揭露的银行承兑汇票业务风险控制的不足,针对性地从四个方面提出完善建议,主要包括完善激励约束、人员招聘及培训制度以建立保障风险控制制度有效落实的配套制度、从建立电子汇票系统、加强联签制以及票据保管等方面完善承兑汇票流程控制、完善内部审计质量体系和银行间客户信用体系等。本文通过对农行银行承兑汇票业务风险控制进行综合分析进而提出了完善的对策和建议,对其他商业银行承兑汇票业务风险控制的建设和完善具有一定的借鉴作用。
[Abstract]:Since the new century, the acceptance business of commercial banks in China has developed rapidly, but the risk events still occur frequently. Although the regulatory level has always attached great importance to the bill business of commercial banks in our country, at the end of 2015, the General Office of the China Banking Regulatory Commission issued the notice on the risk prompt of the bill business, which requires all institutions to strengthen the risk management of the bill business in an all-round way. However, under the strict regulatory policy, since the beginning of 2016, AgBank, CITIC Bank, Bank of Tianjin and others have continued to note risk incidents. It can be seen that in the current situation of increasingly fierce competition in bill business, it is far from enough to rely solely on external supervision. It is also necessary to carry out effective risk control to make the bill market of our country more reasonable and effective. A healthy direction. Based on the "Comprehensive risk Management guidelines for Banking institutions" issued by the CBRC in September 2016, this paper combines the relevant theories of bank acceptance bill and risk control and the 3.9 billion bill case of Agricultural Bank of China, etc. This paper analyzes the current situation and existing problems of risk control in acceptance of draft by Agricultural Bank of China, and puts forward relevant countermeasures. Firstly, this paper briefly introduces the theory of bank acceptance draft business and risk control, including the concept, characteristics and contents. Secondly, from the two aspects of organization and business, the paper expounds the current situation of risk control of acceptance draft of ABC, aiming at the present situation combined with the case of bill, puts forward the problems of risk control of acceptance bill of ABC at present, including the lack of compliance consciousness, the implementation of the system is not in place. There are loopholes in paper bill custody supervision, personnel operational risk, lack of prudence in inter-bank acceptance business and insufficient audit self-inspection. Finally, according to the deficiency of risk control of bank acceptance business, such as the Agricultural Bank of China Bill case, this paper puts forward some suggestions from four aspects, including the improvement of incentive and restraint. Personnel recruitment and training system to establish a supporting system to ensure the effective implementation of the risk control system, from the establishment of an electronic draft system, strengthen the joint signing system and bill custody and other aspects of the process of acceptance control, Perfect internal audit quality system and interbank customer credit system. Based on the comprehensive analysis of the risk control of the acceptance business of Agricultural Bank of China, this paper puts forward some perfect countermeasures and suggestions, which can be used for reference in the construction and improvement of the risk control of the acceptance business of other commercial banks.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.2

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