本文選題：票據(jù)管理 + 區(qū)塊鏈�。� 參考：《上海國家會計學(xué)院》2017年碩士論文

【摘要】：票據(jù)是一種為體現(xiàn)商品或貨幣流通過程中債權(quán)或債務(wù)的發(fā)生、償付和轉(zhuǎn)移而使用的信用工具,是交易中常用的支付結(jié)算工具,也是企業(yè)短期融資的重要方式之一。然而在中國票據(jù)市場快速發(fā)展的這三十多年中,票據(jù)違規(guī)事件不斷發(fā)生,據(jù)統(tǒng)計,僅2015年下半年各地銀監(jiān)局對銀行票據(jù)業(yè)務(wù)的違規(guī)行為開出的罰單就超過了百份,而2016年上半年,更是接連曝出三起銀行票據(jù)相關(guān)業(yè)務(wù)重大風(fēng)險事件,涉及風(fēng)險資金總額數(shù)十億元。票據(jù)問題已然成為亟待解決的重要問題。根據(jù)監(jiān)局開出的罰單內(nèi)容看,主要原因是虛假票據(jù)業(yè)務(wù)的違規(guī)行為,其中違規(guī)行為主要分為兩類,第一類是為不存在真實貿(mào)易背景的商業(yè)匯票辦理貼現(xiàn),第二類是為簽發(fā)或者辦理無真實貿(mào)易背景的銀行承兌匯票及貼現(xiàn)。而票據(jù)事件的發(fā)生則由多種因素造成,包括銀行工作人員的串通舞弊、不規(guī)范操作、惡意欺詐以及票據(jù)中介違規(guī)操作等原因。盡管銀行自身不斷完善票據(jù)業(yè)務(wù)相關(guān)的內(nèi)部管理制度、加強風(fēng)險控制,監(jiān)管機構(gòu)也頒布了多項公告來管理票據(jù)市場、規(guī)范票據(jù)交易行為,但銀行票據(jù)事件仍頻頻發(fā)生。因此,本文認(rèn)為票據(jù)管理需要尋求升級革新的優(yōu)化途徑。在互聯(lián)網(wǎng)極速發(fā)展的時代,“互聯(lián)網(wǎng)+”行業(yè)正全方位地滲透到人們生活中,一項名為區(qū)塊鏈的技術(shù)開始逐漸進(jìn)入人們視野。隨著區(qū)塊鏈的去中心化、去信任、不可篡改等特點被不斷強調(diào)和凸顯,全球出現(xiàn)越來越多的研究機構(gòu)、研究聯(lián)盟對區(qū)塊鏈技術(shù)在金融、保險、資產(chǎn)管理等領(lǐng)域的應(yīng)用進(jìn)行研究,其中區(qū)塊鏈在票據(jù)方面的應(yīng)用成為重要的研究項目之一。作者認(rèn)為區(qū)塊鏈在票據(jù)中的應(yīng)用可以成為優(yōu)化票據(jù)管理的有效途徑。因此,本文選擇從商業(yè)銀行的角度,探討利用區(qū)塊鏈優(yōu)化票據(jù)管理的相關(guān)問題。本文將分為五章,第一章節(jié)闡述研究背景及研究意義,列明研究思路、研究方法、結(jié)構(gòu)安排以及創(chuàng)新點和不足;第二章梳理相關(guān)文獻(xiàn),包括票據(jù)業(yè)務(wù)風(fēng)險管理、流程管理、區(qū)塊鏈技術(shù)等研究情況;第三章以農(nóng)業(yè)銀行票據(jù)案為例,對其案情進(jìn)行簡介,并分析產(chǎn)生問題的原因,指出我國銀行當(dāng)前的票據(jù)管理問題,提出優(yōu)化票據(jù)管理的觀點;第四章提出利用區(qū)塊鏈技術(shù)對票據(jù)管理進(jìn)行優(yōu)化,本章將先闡述區(qū)塊鏈技術(shù)的特征,然后分析區(qū)塊鏈對票據(jù)業(yè)務(wù)帶來的優(yōu)化影響,包括票據(jù)形式、票據(jù)業(yè)務(wù)處理流程、相關(guān)內(nèi)部控制和審計等方面;第五章總結(jié)本文提出的票據(jù)業(yè)務(wù)問題和管理優(yōu)化建議,并闡述后續(xù)研究方向。
[Abstract]:Bill is a credit tool used to reflect the occurrence, payment and transfer of creditor's rights or debts in the process of commodity or currency circulation. It is a commonly used payment and settlement tool in transaction, and is also one of the important ways of short-term financing for enterprises. However, in the more than 30 years since the rapid development of the bill market in China, bill violations have occurred continuously. According to statistics, in the second half of 2015 alone, more than 100 percent of the fines issued by local banking supervision bureaus for violations of bank bills business were issued. In the first half of 2016, there were three major risk events involving billions of yuan of risk capital. Bill problem has become an important problem to be solved. According to the contents of the tickets issued by the Bureau of Supervision, the main reason is the irregularities in the business of false bills, among which the violations are mainly divided into two categories. The first type is the discounting of commercial bills that do not have a real trade background. The second category is for issuing or handling bank acceptances and discounted bills of exchange with no real trade background. The occurrence of bill incident is caused by many factors, including collusive fraud of bank staff, non-standard operation, malicious fraud and illegal operation of bill intermediary, and so on. Although the bank itself has constantly improved the internal management system and strengthened the risk control, the regulatory body has issued many announcements to manage the bill market and standardize the bill trading behavior, but the bank bill incidents still occur frequently. Therefore, this paper thinks that the bill management needs to seek the optimized way of upgrading and innovation. In the era of the rapid development of the Internet, the "Internet" industry is permeating into people's lives in all directions, a technology called block chain has gradually entered the field of vision. With the decentralization of block chain, distrust, non-tampering and so on, there are more and more research institutions in the world. The research alliance studies the application of block chain technology in the fields of finance, insurance, asset management and so on. The application of block chain in bill becomes one of the important research projects. The author thinks that the application of block chain in bill can be an effective way to optimize bill management. Therefore, from the perspective of commercial banks, this paper discusses the optimization of bill management by block chain. This paper will be divided into five chapters, the first chapter describes the research background and research significance, lists the research ideas, research methods, structural arrangements, innovation points and deficiencies; the second chapter combs the relevant literature, including note business risk management, process management, The third chapter, taking the bill case of Agricultural Bank of China as an example, briefly introduces its case, analyzes the causes of the problems, points out the current problems in the bill management of Chinese banks, and puts forward the point of view of optimizing the bill management. In the fourth chapter, we use block chain technology to optimize the management of bills. In this chapter, we first explain the characteristics of block chain technology, and then analyze the impact of block chain on the optimization of bill business, including the form of bill, the process of bill business, and so on. The fifth chapter summarizes the business problems and management optimization suggestions of this paper, and describes the future research direction.
【學(xué)位授予單位】：上海國家會計學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：TP311.13;F832.2

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