【摘要】：商業(yè)銀行在我國(guó)金融體系中占據(jù)主導(dǎo)地位。承兌匯票融資因?yàn)闃I(yè)務(wù)辦理簡(jiǎn)單,成本低廉,屬于銀行表外融資等特點(diǎn)越來(lái)越受到各銀行和企業(yè)的青睞。我國(guó)承兌匯票業(yè)務(wù)發(fā)展迅速,承兌匯票交易已經(jīng)成為商業(yè)銀行獲取利潤(rùn)的重要途徑。然而,商業(yè)銀行承兌匯票交易快速發(fā)展的同時(shí),由于入場(chǎng)限制少、業(yè)務(wù)審批過(guò)程簡(jiǎn)單、金額巨大等原因,導(dǎo)致商業(yè)銀行大規(guī)模進(jìn)入票據(jù)市場(chǎng),風(fēng)險(xiǎn)控制存在問(wèn)題,引發(fā)了諸多票據(jù)犯罪案件,給商業(yè)銀行帶來(lái)了負(fù)面影響。近年來(lái),在商業(yè)銀行外部監(jiān)管和自身經(jīng)營(yíng)需求的共同推動(dòng)下,商業(yè)銀行承兌匯票交易風(fēng)險(xiǎn)的內(nèi)部控制有所提升,但是仍然存在很多有待完善的方面。 商業(yè)銀行總行是商業(yè)銀行內(nèi)部控制的框架設(shè)計(jì)者,執(zhí)行指導(dǎo)者和監(jiān)督者,在內(nèi)部控制中發(fā)揮重要的作用。本文擬就商業(yè)銀行承兌匯票交易風(fēng)險(xiǎn)的內(nèi)部控制為題展開(kāi)研究。以管理學(xué)、會(huì)計(jì)學(xué)、審計(jì)學(xué)知識(shí)為基礎(chǔ),以?xún)?nèi)部控制、金融風(fēng)險(xiǎn)管理等相關(guān)框架理論為指引,借鑒國(guó)外票據(jù)風(fēng)險(xiǎn)管理的經(jīng)驗(yàn)做法,通過(guò)對(duì)我國(guó)商業(yè)銀行承兌匯票交易風(fēng)險(xiǎn)的內(nèi)部控制的控制環(huán)境和控制現(xiàn)狀及內(nèi)外部存在的問(wèn)題進(jìn)行分析研究,提出優(yōu)化我國(guó)商業(yè)銀行承兌匯票交易風(fēng)險(xiǎn)內(nèi)部控制的科學(xué)措施。 本文共分為以下五個(gè)部分： 第一部分：闡述本文的研究背景、目的和意義,綜述相關(guān)文獻(xiàn),并概述本文的研究方法、思路和創(chuàng)新與不足之處。 第二部分：分析商業(yè)銀行承兌匯票交易風(fēng)險(xiǎn)內(nèi)部控制的相關(guān)理論。從控制到企業(yè)內(nèi)部控制,再到商業(yè)銀行內(nèi)部控制,闡述內(nèi)部控制的相關(guān)理論,最后結(jié)合承兌匯票交易的主要風(fēng)險(xiǎn)論述商業(yè)銀行承兌匯票交易內(nèi)部控制的基本框架。 第三部分：我國(guó)商業(yè)銀行承兌匯票交易環(huán)境和內(nèi)部控制現(xiàn)狀、存在的問(wèn)題及成因分析。闡述我國(guó)商業(yè)銀行承兌匯票交易環(huán)境和內(nèi)部控制現(xiàn)狀、存在的問(wèn)題及成因。從商業(yè)銀行風(fēng)險(xiǎn)的內(nèi)部控制和外部監(jiān)管角度,分析我國(guó)商業(yè)銀行承兌匯票交易風(fēng)險(xiǎn)的內(nèi)部控制現(xiàn)狀,并結(jié)合一家商業(yè)銀行的具體案例,指出現(xiàn)存不足之處及成因。 第四部分：商業(yè)銀行票據(jù)風(fēng)險(xiǎn)控制國(guó)際比較。簡(jiǎn)述了美、英、德三個(gè)發(fā)達(dá)國(guó)家及我國(guó)臺(tái)灣地區(qū)票據(jù)市場(chǎng)和風(fēng)險(xiǎn)控制狀況,并總結(jié)對(duì)我國(guó)商業(yè)銀行承兌匯票風(fēng)險(xiǎn)控制的啟不。 第五部分：完善我國(guó)商業(yè)銀行承兌匯票交易風(fēng)險(xiǎn)內(nèi)部控制的對(duì)策建議。闡述完善我國(guó)商業(yè)銀行承兌匯票交易風(fēng)險(xiǎn)內(nèi)部控制的基本原則,并針對(duì)前述問(wèn)題提出針對(duì)性的完善商業(yè)銀行承兌匯票交易風(fēng)險(xiǎn)內(nèi)部控制的相關(guān)制度建議；完善商業(yè)銀行承兌匯票交易內(nèi)部流程控制的建議及完善商業(yè)銀行推動(dòng)優(yōu)化承兌匯票交易控制環(huán)境的相關(guān)建議。
[Abstract]:Commercial banks play a leading role in China's financial system. Acceptance draft financing is more and more popular among banks and enterprises because of its simple operation and low cost. Acceptance bill has developed rapidly in China, and acceptance exchange has become an important way for commercial banks to gain profits. However, with the rapid development of commercial bank acceptance bill transactions, due to the lack of admission restrictions, simple business approval process, huge amount of money and other reasons, commercial banks enter the bill market on a large scale, and there are problems in risk control. It has caused many cases of bill crime and brought negative influence to commercial banks. In recent years, the internal control of the risk of acceptance of bill of exchange has been promoted by the external supervision of commercial banks and their own business needs, but there are still many aspects to be improved. Commercial bank head office is the frame designer of commercial bank internal control, executive director and supervisor, and plays an important role in internal control. This paper intends to study the internal control of the risk of acceptance of bills of exchange by commercial banks. Based on the knowledge of management, accounting and auditing, and guided by internal control, financial risk management and other relevant framework theories, the paper draws lessons from the experience and practices of foreign instruments risk management. Based on the analysis of the internal control environment and control situation of the risk of acceptance transaction of commercial banks in China as well as the existing internal and external problems, this paper puts forward the scientific measures to optimize the internal control of the risk of acceptance of bills of exchange by commercial banks in China. This paper is divided into the following five parts: the first part: describes the research background, purpose and significance of this paper, summarizes the relevant literature, and summarizes the research methods, ideas, innovations and deficiencies. The second part: analyzes the commercial bank acceptance draft transaction risk internal control related theory. From the control to the internal control of the enterprise, to the internal control of the commercial bank, this paper expounds the relevant theory of the internal control, and finally discusses the basic frame of the internal control of the acceptance of the bill of exchange of the commercial bank combined with the main risk of the acceptance bill transaction. The third part: commercial banks acceptance of draft trading environment and internal control, existing problems and causes of analysis. This paper expounds the current situation, existing problems and causes of commercial bank acceptance bill trading environment and internal control. From the angle of internal control and external supervision of commercial bank risk, this paper analyzes the present situation of internal control of acceptance risk of commercial banks in China, and points out the existing deficiencies and causes of formation by combining with a specific case of a commercial bank. The fourth part: the international comparison of commercial bank bill risk control. This paper briefly introduces the paper market and risk control situation of three developed countries, the United States, Britain and Germany, and Taiwan area of China, and sums up the implications for the risk control of acceptance of bills of exchange by commercial banks in China. The fifth part: the countermeasures and suggestions to improve the internal control of the risk of acceptance of bills of exchange by commercial banks in China. This paper expounds the basic principles of perfecting the internal control of the risk of acceptance of bills of exchange in China's commercial banks, and puts forward the relevant system suggestions for perfecting the internal control of the risks of acceptance of bills of exchange by commercial banks in view of the above-mentioned problems. To improve the commercial bank acceptance of the internal process control and commercial banks to promote the optimization of the trading environment for acceptance of the relevant recommendations.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F832.51;F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

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本文編號(hào)：2209385