我国商业银行承况汇票交易风险内部控制研究
发布时间：2018-08-28 12:22
【摘要】：商业银行在我国金融体系中占据主导地位。承兑汇票融资因为业务办理简单,成本低廉,属于银行表外融资等特点越来越受到各银行和企业的青睐。我国承兑汇票业务发展迅速,承兑汇票交易已经成为商业银行获取利润的重要途径。然而,商业银行承兑汇票交易快速发展的同时,由于入场限制少、业务审批过程简单、金额巨大等原因,导致商业银行大规模进入票据市场,风险控制存在问题,引发了诸多票据犯罪案件,给商业银行带来了负面影响。近年来,在商业银行外部监管和自身经营需求的共同推动下,商业银行承兑汇票交易风险的内部控制有所提升,但是仍然存在很多有待完善的方面。 商业银行总行是商业银行内部控制的框架设计者,执行指导者和监督者,在内部控制中发挥重要的作用。本文拟就商业银行承兑汇票交易风险的内部控制为题展开研究。以管理学、会计学、审计学知识为基础,以内部控制、金融风险管理等相关框架理论为指引,借鉴国外票据风险管理的经验做法,通过对我国商业银行承兑汇票交易风险的内部控制的控制环境和控制现状及内外部存在的问题进行分析研究,提出优化我国商业银行承兑汇票交易风险内部控制的科学措施。 本文共分为以下五个部分： 第一部分：阐述本文的研究背景、目的和意义,综述相关文献,并概述本文的研究方法、思路和创新与不足之处。 第二部分：分析商业银行承兑汇票交易风险内部控制的相关理论。从控制到企业内部控制,再到商业银行内部控制,阐述内部控制的相关理论,最后结合承兑汇票交易的主要风险论述商业银行承兑汇票交易内部控制的基本框架。 第三部分：我国商业银行承兑汇票交易环境和内部控制现状、存在的问题及成因分析。阐述我国商业银行承兑汇票交易环境和内部控制现状、存在的问题及成因。从商业银行风险的内部控制和外部监管角度,分析我国商业银行承兑汇票交易风险的内部控制现状,并结合一家商业银行的具体案例,指出现存不足之处及成因。 第四部分：商业银行票据风险控制国际比较。简述了美、英、德三个发达国家及我国台湾地区票据市场和风险控制状况,并总结对我国商业银行承兑汇票风险控制的启不。 第五部分：完善我国商业银行承兑汇票交易风险内部控制的对策建议。阐述完善我国商业银行承兑汇票交易风险内部控制的基本原则,并针对前述问题提出针对性的完善商业银行承兑汇票交易风险内部控制的相关制度建议；完善商业银行承兑汇票交易内部流程控制的建议及完善商业银行推动优化承兑汇票交易控制环境的相关建议。
[Abstract]:Commercial banks play a leading role in China's financial system. Acceptance draft financing is more and more popular among banks and enterprises because of its simple operation and low cost. Acceptance bill has developed rapidly in China, and acceptance exchange has become an important way for commercial banks to gain profits. However, with the rapid development of commercial bank acceptance bill transactions, due to the lack of admission restrictions, simple business approval process, huge amount of money and other reasons, commercial banks enter the bill market on a large scale, and there are problems in risk control. It has caused many cases of bill crime and brought negative influence to commercial banks. In recent years, the internal control of the risk of acceptance of bill of exchange has been promoted by the external supervision of commercial banks and their own business needs, but there are still many aspects to be improved. Commercial bank head office is the frame designer of commercial bank internal control, executive director and supervisor, and plays an important role in internal control. This paper intends to study the internal control of the risk of acceptance of bills of exchange by commercial banks. Based on the knowledge of management, accounting and auditing, and guided by internal control, financial risk management and other relevant framework theories, the paper draws lessons from the experience and practices of foreign instruments risk management. Based on the analysis of the internal control environment and control situation of the risk of acceptance transaction of commercial banks in China as well as the existing internal and external problems, this paper puts forward the scientific measures to optimize the internal control of the risk of acceptance of bills of exchange by commercial banks in China. This paper is divided into the following five parts: the first part: describes the research background, purpose and significance of this paper, summarizes the relevant literature, and summarizes the research methods, ideas, innovations and deficiencies. The second part: analyzes the commercial bank acceptance draft transaction risk internal control related theory. From the control to the internal control of the enterprise, to the internal control of the commercial bank, this paper expounds the relevant theory of the internal control, and finally discusses the basic frame of the internal control of the acceptance of the bill of exchange of the commercial bank combined with the main risk of the acceptance bill transaction. The third part: commercial banks acceptance of draft trading environment and internal control, existing problems and causes of analysis. This paper expounds the current situation, existing problems and causes of commercial bank acceptance bill trading environment and internal control. From the angle of internal control and external supervision of commercial bank risk, this paper analyzes the present situation of internal control of acceptance risk of commercial banks in China, and points out the existing deficiencies and causes of formation by combining with a specific case of a commercial bank. The fourth part: the international comparison of commercial bank bill risk control. This paper briefly introduces the paper market and risk control situation of three developed countries, the United States, Britain and Germany, and Taiwan area of China, and sums up the implications for the risk control of acceptance of bills of exchange by commercial banks in China. The fifth part: the countermeasures and suggestions to improve the internal control of the risk of acceptance of bills of exchange by commercial banks in China. This paper expounds the basic principles of perfecting the internal control of the risk of acceptance of bills of exchange in China's commercial banks, and puts forward the relevant system suggestions for perfecting the internal control of the risks of acceptance of bills of exchange by commercial banks in view of the above-mentioned problems. To improve the commercial bank acceptance of the internal process control and commercial banks to promote the optimization of the trading environment for acceptance of the relevant recommendations.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F830.42
本文编号：2209385
[Abstract]:Commercial banks play a leading role in China's financial system. Acceptance draft financing is more and more popular among banks and enterprises because of its simple operation and low cost. Acceptance bill has developed rapidly in China, and acceptance exchange has become an important way for commercial banks to gain profits. However, with the rapid development of commercial bank acceptance bill transactions, due to the lack of admission restrictions, simple business approval process, huge amount of money and other reasons, commercial banks enter the bill market on a large scale, and there are problems in risk control. It has caused many cases of bill crime and brought negative influence to commercial banks. In recent years, the internal control of the risk of acceptance of bill of exchange has been promoted by the external supervision of commercial banks and their own business needs, but there are still many aspects to be improved. Commercial bank head office is the frame designer of commercial bank internal control, executive director and supervisor, and plays an important role in internal control. This paper intends to study the internal control of the risk of acceptance of bills of exchange by commercial banks. Based on the knowledge of management, accounting and auditing, and guided by internal control, financial risk management and other relevant framework theories, the paper draws lessons from the experience and practices of foreign instruments risk management. Based on the analysis of the internal control environment and control situation of the risk of acceptance transaction of commercial banks in China as well as the existing internal and external problems, this paper puts forward the scientific measures to optimize the internal control of the risk of acceptance of bills of exchange by commercial banks in China. This paper is divided into the following five parts: the first part: describes the research background, purpose and significance of this paper, summarizes the relevant literature, and summarizes the research methods, ideas, innovations and deficiencies. The second part: analyzes the commercial bank acceptance draft transaction risk internal control related theory. From the control to the internal control of the enterprise, to the internal control of the commercial bank, this paper expounds the relevant theory of the internal control, and finally discusses the basic frame of the internal control of the acceptance of the bill of exchange of the commercial bank combined with the main risk of the acceptance bill transaction. The third part: commercial banks acceptance of draft trading environment and internal control, existing problems and causes of analysis. This paper expounds the current situation, existing problems and causes of commercial bank acceptance bill trading environment and internal control. From the angle of internal control and external supervision of commercial bank risk, this paper analyzes the present situation of internal control of acceptance risk of commercial banks in China, and points out the existing deficiencies and causes of formation by combining with a specific case of a commercial bank. The fourth part: the international comparison of commercial bank bill risk control. This paper briefly introduces the paper market and risk control situation of three developed countries, the United States, Britain and Germany, and Taiwan area of China, and sums up the implications for the risk control of acceptance of bills of exchange by commercial banks in China. The fifth part: the countermeasures and suggestions to improve the internal control of the risk of acceptance of bills of exchange by commercial banks in China. This paper expounds the basic principles of perfecting the internal control of the risk of acceptance of bills of exchange in China's commercial banks, and puts forward the relevant system suggestions for perfecting the internal control of the risks of acceptance of bills of exchange by commercial banks in view of the above-mentioned problems. To improve the commercial bank acceptance of the internal process control and commercial banks to promote the optimization of the trading environment for acceptance of the relevant recommendations.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51;F830.42
【参考文献】
相关期刊论文 前1条
1 陈留平;李启才;;中外企业风险管理比较[J];商业时代;2009年03期
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