【摘要】：在我國金融改革不斷深化背景下,我國金融業(yè)正處于轉(zhuǎn)型和發(fā)展的關(guān)鍵時點。銀行承兌匯票作為商業(yè)銀行重要的結(jié)算手段之一,自2000年以來在我國取得了快速、長足的發(fā)展,成為商業(yè)銀行最重要的中間業(yè)務(wù)收入來源及企業(yè)的重要結(jié)算和融資工具之一。由于金融機構(gòu)銀行承兌匯票業(yè)務(wù)可以起到增加收入、優(yōu)化資產(chǎn)配置的目的,因此也成為商業(yè)銀行新的主要利潤增長點,并得到越來越多的重視。隨著我國市場經(jīng)濟的不斷完善和發(fā)展以及銀行承兌匯票對于企業(yè)能夠起到擴寬融資渠道和降低融資成本的目的,企業(yè)對于銀行承兌匯票的需求也越來越旺盛。同時,隨著我國商業(yè)銀行業(yè)務(wù)的迅猛發(fā)展,商業(yè)銀行的銀行承兌匯票業(yè)務(wù)暴露出的問題也越來越多。近年來,銀行承兌匯票業(yè)務(wù)相關(guān)的金融犯罪已成為金融業(yè)犯罪的主要形式。M行銀行承兌匯票38億元違規(guī)大案是銀行承兌匯票業(yè)務(wù)風險的典型案例之一。銀行承兌匯票風險的爆發(fā)不僅會對商業(yè)銀行造成巨大的損失,同時會對相關(guān)企業(yè)的正常經(jīng)營造成很大影響。因此,對目前我國商業(yè)銀行銀行承兌匯票業(yè)務(wù)存在的風險進行剖析、發(fā)現(xiàn)并防范銀行承兌匯票業(yè)務(wù)潛在的風險因素對我國商業(yè)銀行健康、可持續(xù)發(fā)展起著至關(guān)重要的作用。本文以M銀行風險案件為切入點通過對商業(yè)銀行的銀行承兌匯票業(yè)務(wù)進行概述并剖析主要風險,分析了目前M銀行銀行承兌匯票業(yè)務(wù)存在的管理制度缺陷、從業(yè)人員風險意識淡薄、信息不對稱、風險管理流程不完善等多重風險因素,在此基礎(chǔ)上提出了完善內(nèi)部控制制度、建立長遠風險管理戰(zhàn)略、強化從業(yè)人員風險意識、降低信息不對稱和優(yōu)化內(nèi)部風險管理流程等應對措施,旨在為M行銀行承兌匯票業(yè)務(wù)的健康有序發(fā)展提供建設(shè)性指導意見,同時對其他商業(yè)銀行銀行承兌匯票業(yè)務(wù)的風險管理具有一定的參考價值。
[Abstract]:Under the background of deepening financial reform, China's financial industry is at a critical point of transition and development. As one of the important settlement means of commercial banks, bank acceptance bill has made rapid and rapid development since 2000, and has become one of the most important income sources of intermediate business and one of the important settlement and financing tools of commercial banks. Bank acceptance by financial institutions can increase income and optimize asset allocation, so it has become a new main profit growth point of commercial banks, and has been paid more and more attention. With the continuous improvement and development of the market economy in our country and the bank acceptance bill which can widen the financing channel and reduce the financing cost, the demand for the bank acceptance bill is more and more strong. At the same time, with the rapid development of commercial bank business in China, more and more problems are exposed in the acceptance business of commercial banks. In recent years, the financial crime related to bank acceptance has become the main form of financial crime. Bank acceptance of draft 3.8 billion yuan is one of the typical cases of bank acceptance business risk. The bank acceptance risk will not only cause huge losses to commercial banks, but also will have a great impact on the normal operation of related enterprises. Therefore, by analyzing the risks existing in the acceptance business of commercial banks in China, it is very important to find and guard against the potential risk factors for the healthy and sustainable development of commercial banks in China. This paper takes M Bank risk case as the starting point. By summarizing the bank acceptance business of commercial banks and analyzing the main risks, this paper analyzes the defects in the management system of M Bank acceptance draft business. There are many risk factors, such as weak risk consciousness, asymmetric information, imperfect risk management process and so on. On this basis, the author puts forward to perfect the internal control system, establish the long-term risk management strategy, and strengthen the risk consciousness of the practitioners. Such measures as reducing information asymmetry and optimizing internal risk management processes are intended to provide constructive guidance for the healthy and orderly development of M Bank's acceptance of draft business. At the same time, it has certain reference value for the risk management of acceptance draft business of other commercial banks.
【學位授予單位】：廣東財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.2

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