【摘要】：在我國金融體系中,商業(yè)銀行是重要機(jī)構(gòu),商業(yè)銀行擔(dān)任著維護(hù)國家金融穩(wěn)定的職責(zé)。商業(yè)銀行的職能有很多,而在這些眾多的職能中,銀行的一個比較重要的職能就是為企業(yè)融資上提供間接貸款,將儲蓄者的錢貸給企業(yè)使用,企業(yè)支付給銀行一定的利息,而利息收入也就成了商業(yè)銀行的一個重要收入。而在貸款過程中,貸款可以是長期的,也可以是短息的。短期貸款中所出現(xiàn)的一個重要方式就是票據(jù)業(yè)務(wù),票據(jù)業(yè)務(wù)為我國商業(yè)銀行提供了一個風(fēng)險較低、收益較高的工具,是銀行資金業(yè)務(wù)和銀行信貸業(yè)務(wù)的重要部分。 我國商業(yè)銀行匯票在20世紀(jì)80年代只是一種簡單的貿(mào)易結(jié)算工具。當(dāng)時,我國貨幣市場不發(fā)達(dá),比較短缺企業(yè)的融資工具和融資渠道；另外就是企業(yè)之間的信用不透明,在社會信用制度正在建設(shè)的過程中,商業(yè)信用不健全。所以我國自20世紀(jì)80年代通過推廣票據(jù)結(jié)算,以解決企業(yè)之間長期應(yīng)收賬款形成的拖欠債務(wù)問題,改革銀行結(jié)算制度,逐步推進(jìn)商業(yè)信用的票據(jù)化。銀行承兌匯票從其產(chǎn)生和應(yīng)用,在融資方面對企業(yè)和銀行幫助都很大。雖然推廣票據(jù)結(jié)算后,商業(yè)承兌匯票和銀行承兌匯票都得到了推廣,但商業(yè)承兌匯票因?yàn)樯虡I(yè)信用的不穩(wěn)定和不可靠遭到冷落,企業(yè)普遍偏愛銀行承兌匯票,因?yàn)殂y行信用相對于商業(yè)信用可靠性更高,穩(wěn)定性更高。近幾年,各大金融機(jī)構(gòu)也都重點(diǎn)開拓和發(fā)展銀行承兌匯票,這些讓銀行承兌匯票的承兌、貼現(xiàn)等規(guī)模有所擴(kuò)大,銀行承兌匯票業(yè)務(wù)也得到了比較大的發(fā)展。但隨著銀行承兌匯票業(yè)務(wù)在規(guī)模上和深度上的擴(kuò)大,其在經(jīng)營過程中的風(fēng)險也凸顯出來。在這種情況下有必要對我國銀行承兌匯票的風(fēng)險進(jìn)行研究并在此基礎(chǔ)上提出防范銀行承兌匯票的對策建議。 本文從銀行承兌匯票的相關(guān)概念入手,分析了我國銀行承兌匯票的現(xiàn)狀和作用,對銀行承兌匯票業(yè)務(wù)的風(fēng)險進(jìn)行了研究,這些風(fēng)險主要包括商業(yè)銀行對申請出票人、貼現(xiàn)人資格審查的風(fēng)險、企業(yè)提供的商品交易合同或增值稅票真實(shí)性的風(fēng)險、商業(yè)銀行的操作風(fēng)險、承兌申請人的信用風(fēng)險、商業(yè)銀行信貸資產(chǎn)質(zhì)量“失真”的風(fēng)險、銀行承兌匯票保證金的怪圈風(fēng)險、商業(yè)銀行違規(guī)風(fēng)險、商業(yè)銀行賬外經(jīng)營的風(fēng)險等。對銀行承兌匯票的業(yè)務(wù)風(fēng)險分析后,本文提出了防范銀行承兌匯票業(yè)務(wù)風(fēng)險的相關(guān)對策,對策主要從外部和內(nèi)部兩個方面來展開。最后,本文采用幾個案例來論證銀行承兌匯票所面臨的風(fēng)險及相關(guān)防范對策。
[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.
【學(xué)位授予單位】：長江大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F832.2

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