本文選題：票據(jù)融資 + 商業(yè)匯票貼現(xiàn)融資　； 參考：《江蘇科技大學(xué)》2017年碩士論文

【摘要】：我國(guó)現(xiàn)行票據(jù)制度實(shí)行的是真實(shí)貿(mào)易背景原則,即票據(jù)的簽發(fā)、取得和轉(zhuǎn)讓?xiě)?yīng)具有真實(shí)的交易和債權(quán)債務(wù)關(guān)系,禁止無(wú)真實(shí)貿(mào)易背景的純粹的票據(jù)融資行為。但在實(shí)務(wù)中,票據(jù)活動(dòng)普遍缺失真實(shí)貿(mào)易背景,尤其在商業(yè)匯票貼現(xiàn)融資活動(dòng)中該問(wèn)題尤為突出,這產(chǎn)生了不容忽視的風(fēng)險(xiǎn),破壞了票據(jù)市場(chǎng)的良好秩序。因此,對(duì)票據(jù)真實(shí)貿(mào)易背景缺失的原因進(jìn)行分析,并提出相應(yīng)的解決對(duì)策,以維護(hù)票據(jù)市場(chǎng)的良好秩序,實(shí)現(xiàn)票據(jù)市場(chǎng)的健康發(fā)展成了迫切需要進(jìn)行的工作。到目前為止,大多研究認(rèn)為真實(shí)貿(mào)易背景缺失的主要原因是企業(yè)為了融資需求偽造貿(mào)易背景,并指出現(xiàn)行的真實(shí)貿(mào)易背景原則的票據(jù)制度已不能滿(mǎn)足企業(yè)的合理融資需求,提出放開(kāi)無(wú)真實(shí)貿(mào)易背景的融資性票據(jù)的對(duì)策,或是存在另一種完全相反的聲音,認(rèn)為正是因此要維持和強(qiáng)化《票據(jù)法》對(duì)真實(shí)貿(mào)易背景的規(guī)定,并要通過(guò)商業(yè)銀行加強(qiáng)對(duì)企業(yè)的監(jiān)管。然而,在審計(jì)實(shí)務(wù)中我們發(fā)現(xiàn),除了企業(yè)自身的原因,商業(yè)銀行也在很大程度上造成了虛假貿(mào)易背景的產(chǎn)生。并且,目前大多研究提出的對(duì)策建議呈現(xiàn)互相隔離和對(duì)立的狀態(tài),極少對(duì)話。基于此,本文以S市為例,全面分析了商業(yè)匯票貼現(xiàn)融資活動(dòng)中票據(jù)真實(shí)貿(mào)易背景缺失的主、客觀原因,并提出了針對(duì)S市的緩解該問(wèn)題的對(duì)策建議,以期能規(guī)范票據(jù)融資業(yè)務(wù),實(shí)現(xiàn)票據(jù)市場(chǎng)的健康持久的發(fā)展,同時(shí)有效緩解企業(yè),尤其是中小企業(yè)的融資困難。本文的主要研究?jī)?nèi)容如下:(1)介紹商業(yè)匯票貼現(xiàn)融資的流程;分析商業(yè)匯票貼現(xiàn)融資的特點(diǎn);從業(yè)務(wù)量上漲、票據(jù)種類(lèi)單一、真實(shí)貿(mào)易背景缺失三個(gè)方面闡述商業(yè)匯票貼現(xiàn)融資的現(xiàn)狀,重點(diǎn)描述真實(shí)貿(mào)易背景缺失的表現(xiàn)。(2)分析S市商業(yè)匯票貼現(xiàn)融資活動(dòng)中真實(shí)貿(mào)易背景缺失的主、客觀原因。(3)對(duì)緩解S市商業(yè)匯票貼現(xiàn)融資中真實(shí)貿(mào)易背景缺失的問(wèn)題提出對(duì)策建議。首先,考慮到發(fā)展無(wú)真實(shí)貿(mào)易背景的融資性票據(jù)還存在諸多制約因素,提出現(xiàn)階段應(yīng)該鼓勵(lì)S市堅(jiān)持真實(shí)貿(mào)易背景原則,在切實(shí)堅(jiān)持這一原則的基礎(chǔ)上,既要加強(qiáng)商業(yè)銀行對(duì)企業(yè)票據(jù)的審查力度,又要加強(qiáng)銀監(jiān)會(huì)對(duì)商業(yè)銀行的監(jiān)管力度,同時(shí)加快社會(huì)信用體系的建立,發(fā)揮上海票據(jù)交易所的監(jiān)督管理作用的對(duì)策建議。在此基礎(chǔ)上進(jìn)一步提出,融資性票據(jù)已然存在,確實(shí)為企業(yè)融資提供了巨大的幫助,縱觀西方發(fā)達(dá)國(guó)家的票據(jù)市場(chǎng),發(fā)展融資性票據(jù)是必然趨勢(shì),具有重大意義。因此,為了實(shí)現(xiàn)票據(jù)市場(chǎng)的進(jìn)一步發(fā)展,早日與國(guó)際接軌,對(duì)待融資性票據(jù)的正確態(tài)度應(yīng)該是打壓不如規(guī)范的對(duì)策建議,并就S市如何規(guī)范融資性票據(jù)的發(fā)展從法規(guī)制度的修訂、市場(chǎng)主體和票面要素的確定、評(píng)估和擔(dān)保系統(tǒng)的建立以及充分發(fā)揮票據(jù)交易所促進(jìn)交易的作用和優(yōu)先發(fā)展電子票據(jù)等方面給出方案。
[Abstract]:The current bill system in our country implements the principle of true trade background, that is, the issuance, acquisition and transfer of bills should have a true relationship between transaction and creditor's rights and debts, and the pure bill financing without real trade background is prohibited. However, in practice, the bill activities generally lack the real trade background, especially in the commercial bill discount financing activities, this problem is particularly prominent, which has produced the risk that can not be ignored and destroyed the good order of the bill market. Therefore, it is urgent to analyze the reasons for the absence of the real trade background of bills and put forward the corresponding countermeasures to maintain the good order of the bill market and realize the healthy development of the bill market. Up to now, most studies believe that the main reason for the lack of real trade background is that the enterprise forges the trade background for financing needs, and points out that the current bill system based on the principle of real trade background can no longer meet the reasonable financing needs of enterprises. This paper puts forward the countermeasures to liberalize the financing instruments without real trade background, or there exists another kind of completely opposite voice, that is, it is precisely for this reason that we should maintain and strengthen the provisions on the real trade background in the negotiable Instruments Law. And to strengthen the supervision of enterprises through commercial banks. However, in the audit practice, we find that, in addition to the reasons of the enterprise itself, the commercial banks also cause the false trade background to a great extent. Moreover, most of the current studies put forward countermeasures and suggestions show a state of isolation and opposition, very little dialogue. Based on this, taking S city as an example, this paper comprehensively analyzes the subjective and objective reasons for the absence of real trade background in commercial bill discounting financing activities, and puts forward countermeasures and suggestions to alleviate this problem in S city. In order to standardize the bill financing business, realize the healthy and lasting development of the bill market, at the same time effectively alleviate the financing difficulties of enterprises, especially small and medium-sized enterprises. The main research contents of this paper are as follows: (1) introduce the flow of discount financing of commercial bills; analyze the characteristics of discount financing of commercial bills; This paper expounds the current situation of discounted financing of commercial bills of exchange from three aspects: the absence of real trade background, and focuses on describing the expression of the absence of real trade background.) the main body of the absence of real trade background in the discounted financing activities of commercial bills of exchange in S city is analyzed. The objective reason is to put forward countermeasures and suggestions to alleviate the lack of real trade background in discount financing of commercial bills of exchange in S city. First of all, considering that there are still many restrictive factors in the development of financing instruments without real trade background, it is proposed that S City should be encouraged to adhere to the principle of true trade background at this stage, and on the basis of this principle, It is not only necessary to strengthen the examination of enterprise bills by commercial banks, but also to strengthen the supervision of commercial banks by the CBRC, at the same time, to speed up the establishment of social credit system and to give full play to the supervision and management role of Shanghai Bill Exchange. On this basis, it is further pointed out that the existence of financing instruments has indeed provided a great help for enterprise financing. Throughout the paper market of western developed countries, the development of financing bills is an inevitable trend and has great significance. Therefore, in order to realize the further development of the bill market and to connect with the international community at an early date, the correct attitude towards financing bills should be a counter-measure and suggestion that is not as good as the norm. And how to standardize the development of financing instruments in S city from the revision of the legal system, the determination of the market main body and par elements, The establishment of evaluation and guarantee system as well as giving full play to the role of bill exchanges in promoting trading and giving priority to the development of electronic bills are presented.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F239.64;F832.4

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