【摘要】：近些年來(lái),金融行業(yè)發(fā)展迅速,而在金融行業(yè)中占據(jù)重要地位的商業(yè)銀行也進(jìn)入了發(fā)展的黃金時(shí)代。隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展,商業(yè)銀行的功能定位也漸漸發(fā)生了變化,票據(jù)業(yè)務(wù)逐漸成為商業(yè)銀行拓展的新業(yè)務(wù),當(dāng)然隨之而來(lái)的是票據(jù)風(fēng)險(xiǎn)的增加。我國(guó)票據(jù)市場(chǎng)的發(fā)展已經(jīng)有20多年的歷史了,但是近些年來(lái)頻頻爆發(fā)的票據(jù)案件,不僅為商業(yè)銀行的發(fā)展帶來(lái)了巨大風(fēng)險(xiǎn),也使整個(gè)金融市場(chǎng)產(chǎn)生了巨大危機(jī)。去年年初,農(nóng)業(yè)銀行被爆出了 39億元的票據(jù)案,而后ZX銀行蘭州分行又發(fā)生了票據(jù)無(wú)法兌付事件,涉案金額達(dá)到9. 69億元,天津銀行上海分行票據(jù)業(yè)務(wù)發(fā)生了一起買(mǎi)入返售風(fēng)險(xiǎn)事件,涉及金額7. 86億元。據(jù)相關(guān)媒體統(tǒng)計(jì),近兩年全國(guó)各地的銀監(jiān)局對(duì)銀行票據(jù)業(yè)務(wù)的違規(guī)操作就開(kāi)出了上百份罰單。票據(jù)市場(chǎng)的財(cái)務(wù)危機(jī)為我們敲響了警鐘,同時(shí)也暴露出銀行內(nèi)部控制的薄弱。商業(yè)銀行在拓展業(yè)務(wù)規(guī)模、追求高收益的同時(shí),更需要注重自身的制度建設(shè),完善銀行的內(nèi)部控制體系,建立有效的風(fēng)險(xiǎn)管理模式,積極的抵御風(fēng)險(xiǎn)、化解風(fēng)險(xiǎn),才能為銀行的發(fā)展提供強(qiáng)有力的保障。本文采用了文獻(xiàn)研究法、案例研究法和規(guī)范研究法相結(jié)合,首先介紹了ZX銀行及其內(nèi)部控制現(xiàn)狀,對(duì)其相關(guān)的案例事件進(jìn)行了描述,然后介紹了商業(yè)票據(jù)管理的基本流程,提出了 ZX銀行內(nèi)部控制存在的問(wèn)題,從內(nèi)部控制的五個(gè)要素對(duì)票據(jù)風(fēng)險(xiǎn)產(chǎn)生的原因進(jìn)行了具體的分析,包括銀行的治理結(jié)構(gòu)不合理、風(fēng)險(xiǎn)管理體系不科學(xué)、控制活動(dòng)不完善、信息與溝通失效、監(jiān)督體制不完善,最后有針對(duì)性的提出了建議,即改善內(nèi)控環(huán)境、健全內(nèi)控評(píng)估體系、開(kāi)展有效的控制活動(dòng)、完善信息溝通體系和加強(qiáng)監(jiān)督。
[Abstract]:In recent years, the financial industry has developed rapidly, and the commercial banks, which occupy an important position in the financial industry, have entered the golden age of development. With the development of market economy, the function orientation of commercial banks has gradually changed. Bill business has gradually become a new business expanded by commercial banks. The development of our country's bill market has a history of more than 20 years, but in recent years, the frequent outbreak of bill cases not only brought great risks to the development of commercial banks, but also caused a huge crisis in the entire financial market. At the beginning of last year, the Agricultural Bank of China was exposed to a 3.9 billion yuan bill case, and then the Lanzhou Branch of ZX Bank occurred a non-payment incident, involving a total of 9. 5%. 6.9 billion yuan, Tianjin Bank of Shanghai branch of the bill business occurred a buy back sale risk incident, involving the amount of 7. 5%. 8.6 billion yuan. According to relevant media statistics, in the past two years, all over the country, the Banking Regulatory Bureau issued hundreds of fines for the illegal operation of bank bills business. The financial crisis of the paper market has sounded the alarm for us, but also exposed the weakness of the bank internal control. Commercial banks should pay more attention to their own system construction, perfect the internal control system, establish an effective risk management model, actively resist risks and defuse the risks, while expanding their business scale and pursuing high returns, and at the same time, the commercial banks should pay more attention to their own system construction, perfect the internal control system of the banks. To provide a strong guarantee for the development of banks. This paper adopts the literature research method, the case study method and the standard research method, first introduces the ZX bank and its internal control present situation, then has carried on the description to its related case event, then has introduced the commercial bill management basic flow. This paper puts forward the problems existing in the internal control of ZX bank, and analyzes the causes of bill risk from the five elements of internal control, including the unreasonable governance structure of the bank, the unscientific risk management system and the imperfect control activities. The information and communication failure, the supervision system is not perfect, finally put forward some suggestions, that is, improve the internal control environment, improve the internal control evaluation system, carry out effective control activities, improve the information communication system and strengthen the supervision.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F830.42;F832.33

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