专 业:工商管理
,

船舶预付款退款保函是商业银行为造船企业出口船舶提供银行信用担保的一项必

不可少的工具。随着2008年全球金融危机影响的渗透,世界船运市场在近些年一直处

于低迷状态,这不但给我国的船舶制造业带来了发展困境,还给从事船舶行业融资及对

外担保的商业银行带来了多重的业务风险。由于船舶预付款退款保函业务所对应的项目

结构及交易背景普遍较为复杂,且开展此类业务的金融机构多为沿海发达省份的商业银

行,因此,对于地处内陆省份的C银行来说,承接此类业务时将面临更大的经营风险,

如何防范风险并提升此类业务的风险管理水平就显得极为重要。

本文结合《巴塞尔协议》框架下的商业银行全面风险管理理论,通过项目论证与风

险评价等方法,从C银行船舶预付款退款保函业务的管理框架、业务流程及发展情况

出发,选取了该行部分存量保函业务为实际案例,探讨和分析了 C银行在受理、经办

和后续管理此类业务的过程中所面临的各种风险,同时也揭示了该行在此类业务的风险

管理过程中所存在的具体问题,并就提升此类业务的风险管理水平,改进不足之处,有

针对性的提出了系统、流程化的风险管理方案设计,又为完善方案提出了系统外的相关

配套措施。

由于C银行的国外保函业务中,船舶预付款退款保函业务占比达到了 90%以上,

基于风险资产安全性的要求,笔者期望通过对该类业务风险管理方案的重新设计,为C

银行的风险管理工作提供改进和优化的参考依据。

【关键词】商业银行船舶业务预付款保函风险管理

学员姓名:张沁怡

导师姓名:张晓明

学员签名:

【研究类型】应用研究

Title: Study on Ship Refund Guarantee Risk Management of

C Bank

Specialty: Business Administration

Name: Zhang Qinyi

Tutor:Zhang Xiaoming

Signature: ‘

Signature:

Abstract

Ship refund guarantee is an indispensable tool of commercial banks which

provide the shipbuilding enterprises with bank credit guarantee for the export of

ships. With the penetration of the global financial crisis from 2008, the world

shipping market in recent years has been in the doldrums, it not only has

brought dilemma of development to China's shipbuilding industry, but also has

caused multiple business risks in commercial banks which has been engaged in

shipbuilding industry financing and refund guarantees. The project structure and

trading background of the ship refund guarantees are generally complicated,

while the financial institutions which carry out such business are commonly the

commercial Banks in coastal developed provinces. Therefore, for C bank, which

is located in the inland province, will face greater risks when undertaking these

business. How to prevent risks and enhance the level of risk management in

such business is extremely important.

Based on the theory of comprehensive risk management under the framework

of the Basel agreement, this paper takes project appraisal and risk assessment as

methods, starting from the management framework, business process and the

situation of development of the ship refund guarantee business in C bank,

chooses part of the guarantee business as actual cases, explores and analyzes the

various risks in the process of receiving, handling, and the follow-up

management of such business. This paper also reveals C bank's specific

problems in the process of risk management in such business, then proposes a

systematic and streamlining solutions design for enhancing the level of risk

management and improving the deficiency. Lastly, for perfecting the solutions

design, this paper also provides some relevant supporting measures out of the

system.

The ship refund guarantee business has been taking more than 90% places of

the C bank's foreign guarantee business. Based on the safety requirements for

the risk assets, the author hopes to provide references for improvement and

optimization of C bank risk management through the redesign of such business

risk management solutions.

【Key Words】 Commercial Bank, Ship Financing Business, Refund Guarantee,

Risk Management

【Research Type】 Application research