银行承兑汇票承兑业务风险管理体系研究

发布时间：2018-03-29 05:17

本文选题：银行承兑汇票　切入点：承兑　出处：《南京大学》2014年硕士论文

【摘要】：我国票据业务自80年代起步以来,随着国民经济的快速增长,经历了起步、初步发展、规范发展和快速发展几个阶段,尤其是进入21世纪以后,业务总量迅猛增长。从票据的实际流转中发现,由于企业信用的不足,商业承兑汇票的使用范围和使用量其实非常地窄,主要还是银行承兑汇票占据了商业汇票的绝大部分市场。而从商业票据签发的主体来看,中小企业又占据了签发主体中的近70%。长久以来,由于中小企业信用不足,长期以来始终面临着贷款难的问题。银行承兑汇票是只要求承兑申请人在申请时按规定存入保证金,在票据到期时才需要将剩余票款打入账户,这实际上相当于为中小企业提供了一笔贷款。由于银行承兑汇票能够有效降低企业的交易成本,又能为企业拓宽融资渠道,银行承兑汇票被企业作为结算方式的要求越来越强烈,逐渐成为企业的重要结算工具。对商业银行来说,由于银行承兑汇票业务既可以优化银行资产配置,又能够增加利润,银行承兑汇票业务也逐渐成为了商业银行新的利润增长点。随着银行承兑汇票业务的迅速发展,其潜在的风险也逐渐暴露出来,近年来,因银行承兑汇票业务而引起的犯罪已经高居金融犯罪的首位,造成了银行和企业极其严重的经济损失。银行承兑汇票案件发生的客观原因是银行承兑汇票的属性问题,由于其具有独立性和无因性的特点,当承兑申请人的到期偿付能力出现问题时,承兑行必须在票据到期时无条件向持票人兑付。而造成这些案件的主观原因,却是商业银行对银行承兑汇票业务的风险管理不严。在票据业务开展的初期,由于票据签发量较小,票据业务被商业银行视作低风险业务,但随着票据业务的发展壮大,每年的签发量日渐增加,即使是在近两年我国经济遭受打击的情况下,商业汇票的签发量依然没有减少,反而保持着一贯的增长趋势,票据业务的风险也逐渐呈现出多种多样的形态,有由于承兑申请人到期确实缺乏偿还能力而使银行造成的垫款,也有犯罪分子通过各种方式致使银行造成的损失。随着银行业的发展,各商业银行之间的竞争日渐加剧,尤其是在当前利率市场化的大背景下,中小银行的生存状况岌岌可危。在这种情况下,中小银行极有可能为了扩张而采取激进的经营战略。由于各中小银行纷纷将银行承兑汇票作为其业务的增长点,在业绩指标的压力下很有可能放松对银行承兑汇票业务风险的管控,导致银行的风险被进一步放大。内控制度不严,没有建立风险防范等内控制度,票据案件频发的关键诱因是银行内部的风险管理出了问题。为了降低票据风险带来的损失,就应当从风险产生的源头抓起,通过识别并制订相应的防范措施,有效降低或规避可能产生的各种风险,从而推动银行承兑汇票业务的健康有序发展。各商业银行应当深刻反思、查找漏洞,严格执行银行内部票据管理办法及各项监管要求,构建风险防范的长效机制。我国商业银行长期以来都将信用风险作为其防控的主要目标,但从近年的经验来看,操作风险所占的比重越来越高。与信用风险相比,操作风险由于覆盖范围广,诱发因素多,不同操作风险之间明显的差异性导致了风险量化的困难。由于我国保险市场起步较晚,缺少相关适用的保险产品,采用风险转移的方式来防范风险的效果较弱。再加之风险损失数据库的建立普遍较晚,因此从我国商业银行普遍将内部控制的运用作为重要的控制措施之一。本论文通过对我国票据业务发展进程的回顾,在总结商业银行银行承兑汇票风险管理的一般模型的基础上,以宁波银行为例,按照风险识别、风险评估和风险应对的框架,建立银行承兑票据承兑业务风险管理体系并提出具体防范对策,帮助商业银行更好地进行票据业务风险防范。
[Abstract]:Our bill business since 80s since the start, with the rapid growth of the national economy, has experienced several stages, initial development, specification development and rapid development, especially after entering twenty-first Century, the rapid growth of the total business. From actual transfer bill, due to lack of business credit, business scope acceptance and use the amount is very narrow, mainly occupied most of the bank acceptance bill of commercial bills market. But the main issue from commercial paper, small and medium enterprises occupy the main issue in nearly 70%. for a long time, because of the small and medium-sized enterprise credit insufficiency, has always faced the difficult problem loans. The bank acceptance bill is only the applicant for acceptance at the time of application according to the provisions of deposit and at maturity only needed the remaining fare into account, this is actually equivalent to SMEs Industry to provide a loan. The bank acceptances can effectively reduce the transaction costs of enterprises, but also broaden the financing channels for enterprises, bank acceptance by enterprises as the settlement requirements increasingly strong, has gradually become an important tool for enterprises. The settlement of commercial banks, the bank acceptance business can optimize the bank assets the configuration, can also increase profits, bank acceptance business has become a new profit growth point of commercial banks. With the rapid development of bill business, the potential risks are gradually exposed, in recent years, due to bank acceptance business crime has topped the financial crime first, resulting in a bank and the enterprise is extremely serious economic losses. The bank acceptance bill cases objective reason is the property issue of bank acceptance, because it has independent And its characteristics, when the applicant due acceptance of solvency problems, the acceptance line must be in the maturity of unconditional payment to the holder. The subjective cause of these cases, it is not strictly on the risk management of commercial bank bill businesses. In the early days of bill business, because a small amount of notes issued by commercial banks, bills business as low risk business, but with the development of the business growth, the annual issuance volume increase, even in the past two years, China's economy suffered under the condition that the issuance volume of commercial bills still did not decrease, but has always maintained a growth trend, the risk of bill business is gradually showing a variety of forms, while the bank acceptance due to the lack of ability to repay the maturity of the applicant does have advances, criminals through various means in silver Line loss. With the development of banking industry, the competition between the commercial banks is increasing, especially in the background of the current interest rate market, the living conditions of small and medium-sized banks in jeopardy. In this case, small banks are likely to take a radical expansion of business strategy. Due to the small and medium-sized banks bank acceptance as the growth of its business, the performance index under pressure is likely to relax bank acceptance business risk control, leading to the risk of the bank is further amplified. The internal control system is not strict, not to establish risk prevention and control system, the key factors of bill frequent cases is the bank internal risk management the problem. In order to reduce the risk of loss of bill, we should start from the source of risk, by identifying and formulate the corresponding preventive measures, can effectively reduce or avoid The risks can be generated, thus promoting the bank acceptance business healthy and orderly development of the commercial bank should profound reflection, to find loopholes, the strict implementation of internal management and the bank notes the regulatory requirements, building risk prevention mechanism. China's commercial banks have long been the credit risk as the main target of the control, but from recent experience, and has an increasing proportion of operational risk is higher. Compared with the credit risk, operational risk because of wide coverage, induced by many factors, between different operational risk differences lead to risk quantification difficulties. Because of the insurance market in China started late, the lack of suitable insurance products, weak effect the risk transfer ways to prevent risks. Coupled with the risk loss database generally late, so from the Commercial Bank of our country generally internal control Use as one of the important control measures. This paper reviews China's bill business development process, based on the summary of commercial bank acceptance draft general model of risk management, the Bank of Ningbo as an example, according to the risk identification, risk assessment and risk of the framework, establishment of bank acceptance bill acceptance business risk the management system and puts forward specific countermeasures, to help commercial banks better bills business risk prevention.

【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.2

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