S市商业汇票贴现融资的真实贸易背景缺失问题研究

发布时间：2018-05-21 03:42

本文选题：票据融资 + 商业汇票贴现融资　；参考：《江苏科技大学》2017年硕士论文

【摘要】：我国现行票据制度实行的是真实贸易背景原则,即票据的签发、取得和转让应具有真实的交易和债权债务关系,禁止无真实贸易背景的纯粹的票据融资行为。但在实务中,票据活动普遍缺失真实贸易背景,尤其在商业汇票贴现融资活动中该问题尤为突出,这产生了不容忽视的风险,破坏了票据市场的良好秩序。因此,对票据真实贸易背景缺失的原因进行分析,并提出相应的解决对策,以维护票据市场的良好秩序,实现票据市场的健康发展成了迫切需要进行的工作。到目前为止,大多研究认为真实贸易背景缺失的主要原因是企业为了融资需求伪造贸易背景,并指出现行的真实贸易背景原则的票据制度已不能满足企业的合理融资需求,提出放开无真实贸易背景的融资性票据的对策,或是存在另一种完全相反的声音,认为正是因此要维持和强化《票据法》对真实贸易背景的规定,并要通过商业银行加强对企业的监管。然而,在审计实务中我们发现,除了企业自身的原因,商业银行也在很大程度上造成了虚假贸易背景的产生。并且,目前大多研究提出的对策建议呈现互相隔离和对立的状态,极少对话。基于此,本文以S市为例,全面分析了商业汇票贴现融资活动中票据真实贸易背景缺失的主、客观原因,并提出了针对S市的缓解该问题的对策建议,以期能规范票据融资业务,实现票据市场的健康持久的发展,同时有效缓解企业,尤其是中小企业的融资困难。本文的主要研究内容如下:(1)介绍商业汇票贴现融资的流程;分析商业汇票贴现融资的特点;从业务量上涨、票据种类单一、真实贸易背景缺失三个方面阐述商业汇票贴现融资的现状,重点描述真实贸易背景缺失的表现。(2)分析S市商业汇票贴现融资活动中真实贸易背景缺失的主、客观原因。(3)对缓解S市商业汇票贴现融资中真实贸易背景缺失的问题提出对策建议。首先,考虑到发展无真实贸易背景的融资性票据还存在诸多制约因素,提出现阶段应该鼓励S市坚持真实贸易背景原则,在切实坚持这一原则的基础上,既要加强商业银行对企业票据的审查力度,又要加强银监会对商业银行的监管力度,同时加快社会信用体系的建立,发挥上海票据交易所的监督管理作用的对策建议。在此基础上进一步提出,融资性票据已然存在,确实为企业融资提供了巨大的帮助,纵观西方发达国家的票据市场,发展融资性票据是必然趋势,具有重大意义。因此,为了实现票据市场的进一步发展,早日与国际接轨,对待融资性票据的正确态度应该是打压不如规范的对策建议,并就S市如何规范融资性票据的发展从法规制度的修订、市场主体和票面要素的确定、评估和担保系统的建立以及充分发挥票据交易所促进交易的作用和优先发展电子票据等方面给出方案。
[Abstract]:The current bill system in our country implements the principle of true trade background, that is, the issuance, acquisition and transfer of bills should have a true relationship between transaction and creditor's rights and debts, and the pure bill financing without real trade background is prohibited. However, in practice, the bill activities generally lack the real trade background, especially in the commercial bill discount financing activities, this problem is particularly prominent, which has produced the risk that can not be ignored and destroyed the good order of the bill market. Therefore, it is urgent to analyze the reasons for the absence of the real trade background of bills and put forward the corresponding countermeasures to maintain the good order of the bill market and realize the healthy development of the bill market. Up to now, most studies believe that the main reason for the lack of real trade background is that the enterprise forges the trade background for financing needs, and points out that the current bill system based on the principle of real trade background can no longer meet the reasonable financing needs of enterprises. This paper puts forward the countermeasures to liberalize the financing instruments without real trade background, or there exists another kind of completely opposite voice, that is, it is precisely for this reason that we should maintain and strengthen the provisions on the real trade background in the negotiable Instruments Law. And to strengthen the supervision of enterprises through commercial banks. However, in the audit practice, we find that, in addition to the reasons of the enterprise itself, the commercial banks also cause the false trade background to a great extent. Moreover, most of the current studies put forward countermeasures and suggestions show a state of isolation and opposition, very little dialogue. Based on this, taking S city as an example, this paper comprehensively analyzes the subjective and objective reasons for the absence of real trade background in commercial bill discounting financing activities, and puts forward countermeasures and suggestions to alleviate this problem in S city. In order to standardize the bill financing business, realize the healthy and lasting development of the bill market, at the same time effectively alleviate the financing difficulties of enterprises, especially small and medium-sized enterprises. The main research contents of this paper are as follows: (1) introduce the flow of discount financing of commercial bills; analyze the characteristics of discount financing of commercial bills; This paper expounds the current situation of discounted financing of commercial bills of exchange from three aspects: the absence of real trade background, and focuses on describing the expression of the absence of real trade background.) the main body of the absence of real trade background in the discounted financing activities of commercial bills of exchange in S city is analyzed. The objective reason is to put forward countermeasures and suggestions to alleviate the lack of real trade background in discount financing of commercial bills of exchange in S city. First of all, considering that there are still many restrictive factors in the development of financing instruments without real trade background, it is proposed that S City should be encouraged to adhere to the principle of true trade background at this stage, and on the basis of this principle, It is not only necessary to strengthen the examination of enterprise bills by commercial banks, but also to strengthen the supervision of commercial banks by the CBRC, at the same time, to speed up the establishment of social credit system and to give full play to the supervision and management role of Shanghai Bill Exchange. On this basis, it is further pointed out that the existence of financing instruments has indeed provided a great help for enterprise financing. Throughout the paper market of western developed countries, the development of financing bills is an inevitable trend and has great significance. Therefore, in order to realize the further development of the bill market and to connect with the international community at an early date, the correct attitude towards financing bills should be a counter-measure and suggestion that is not as good as the norm. And how to standardize the development of financing instruments in S city from the revision of the legal system, the determination of the market main body and par elements, The establishment of evaluation and guarantee system as well as giving full play to the role of bill exchanges in promoting trading and giving priority to the development of electronic bills are presented.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.64;F832.4

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