摘要
在我国金融改革不断深化背景下，我国金融业正处于转型和发展的关键时点。银
行承兑汇票作为商业银行重要的结算手段之一，自2000年以来在我国取得了快速、长
足的发展，成为商业银行最重要的中间业务收入来源及企业的重要结算和融资工具之
一。由于金融机构银行承兑汇票业务可以起到增加收入、优化资产配置的目的，因此
也成为商业银行新的主要利润增长点，并得到越来越多的重视。随着我国市场经济的
不断完善和发展以及银行承兑汇票对于企业能够起到扩宽融资渠道和降低融资成本的
目的，企业对于银行承兑汇票的需求也越来越旺盛。同时，随着我国商业银行业务的
迅猛发展，商业银行的银行承兑汇票业务暴露出的问题也越来越多。近年来，银行承
兑汇票业务相关的金融犯罪已成为金融业犯罪的主要形式。M 行银行承兑汇票38亿元
违规大案是银行承兑汇票业务风险的典型案例之一。银行承兑汇票风险的爆发不仅会
对商业银行造成巨大的损失，同时会对相关企业的正常经营造成很大影响。因此，对
目前我国商业银行银行承兑汇票业务存在的风险进行剖析、发现并防范银行承兑汇票
业务潜在的风险因素对我国商业银行健康、可持续发展起着至关重要的作用。
本文以 M 银行风险案件为切入点通过对商业银行的银行承兑汇票业务进行概述并
剖析主要风险，分析了目前 M 银行银行承兑汇票业务存在的管理制度缺陷、从业人员
风险意识淡薄、信息不对称、风险管理流程不完善等多重风险因素，在此基础上提出
了完善内部控制制度、建立长远风险管理战略、强化从业人员风险意识、降低信息不
对称和优化内部风险管理流程等应对措施，旨在为 M 行银行承兑汇票业务的健康有序
发展提供建设性指导意见，同时对其他商业银行银行承兑汇票业务的风险管理具有一
定的参考价值。
关键词：商业银行；银行承兑汇票业务；风险防范II
ABSTRACT
Under the background of the continuously deepeningof China financial reform, it is the key
time for the development and transformation of China financial reform. As one of important
settlement meansof commercial bank, China trade billhavemadesubstantialprogress since
2000, thereby driving it to be the most importantintermediate business of commercial bank
and the settlement and financing tool of company. As one of the most
importantoff-balance-sheet activities, China commercial banks pay more and more attention
to the development of trade bill because it can increase income and optimizeasset allocation,
thereby creating a new profit growth pole for commercial bank. In addition, China
companies’ demand for trade bill is stronger with the decline of financing cost and the
broadening of financing channels led by the continuously development and improvement of
China financial environment. However, the risks issuesassociated with commercial bank’s
trade bill sharply increase with its rapid development. In recent years, financial crime
associated with commerce bank’s trade bill becomes the main crime formin financial
industry. A representative example is M commercial bank’s 3.8 billion trade bill violation
case. The occurrence of commercial trade bill’s risk will not only lead enormous losses to
commercial bank, but also associated companies. Hence, it is important to analyze the risks
of China commercial bank’s trade bill, and to eliminate and mitigate the potential risks,
thereby facilitating sustainable development of China commercial bank’s trade bill business.
The paper analyzes multiple risk factors associated with China commercial bank’s trade bill
business including the defects of management system, employees’ weak risk consciousness,
information asymmetry, the imperfection of risk management procedure and has presented
matchingsolutionsincludingimproving internal control system, building long-term risk
management strategies, intensifying employees’risk consciousness, reducing the level of
information asymmetry and improving internal risk management process, and so on to
eliminate and mitigate these risks. The purpose of the paper is to provide constructive
suggestions for M commercial bank to improve the operations of its trade bill business and
to offer a reference for other commercial banks’trade bill business risks management.
Key Words:Commercial bank; Commercial bill business; Risk precautionIII
目录
摘要.................................................................. I
ABSTRACT ............................................................... II
目录.................................................................. III
1引言...................................................................1
1.1选题背景.............................................................1
1.2选题的理论意义、实践价值.............................................2
1.3国内外研究综述.......................................................3
1.3.1国内研究综述.......................................................3
1.3.2国外研究综述.......................................................4
1.4选题研究的基本内容、结构框架、创新之处...............................4
1.4.1选题研究的基本内容.................................................4
1.4.2结构框架...........................................................5
1.4.3创新之处...........................................................5
1.5研究方法与手段.......................................................5
2银行承兑汇票业务的内涵及主要风险.......................................7
2.1银行承兑汇票的内涵...................................................7
2.1.1银行承兑汇票的历史与现状...........................................7
2.1.2银行承兑汇票的定义及分类...........................................7
2.1.3银行承兑汇票业务特点与功能.........................................8
2.1.4银行体系承兑汇票发展现状...........................................8
2.2银行承兑汇票的主要风险...............................................9
2.2.1承兑银行方面的风险.................................................9
2.2.2申请人方面的风险..................................................12
3 M 行银行承兑汇票业务风险产生的背景及原因..............................14
3.1银行承兑汇票发展现状及 M 行银行承兑汇票风险事件......................14
3.1.1 M 行银行承兑汇票发展现状..........................................14
3.1.2概述 M 行银行承兑汇票风险事件......................................15
3.2风险管理制度存在缺陷................................................16
3.2.1风险管理制度存在的漏洞............................................16
3.2.2从业人员风险意识薄弱..............................................18
3.2.3风险管理流程不完善................................................18
3.3 M 行内外部银行承兑汇票业务存在信息不对称............................20IV
3.3.1M 行内部各业务流程之间的信息不对称.................................20
3.3.2缺乏客户信用体系支撑..............................................20
4 M 行银行承兑汇票业务风险防范措施......................................21
4.1建立长远的风险管理战略..............................................21
4.1.1提高银行承兑汇票业务信息化水平....................................21
4.1.2构建银行承兑汇票业务风险信息管理系统..............................22
4.2制定完善的内控制度..................................................22
4.2.1建立激励与约束并重的内控管理制度..................................22
4.2.2建立健全风险管理系统..............................................23
4.2.3建立健全业务监督制度..............................................24
4.2.4创新内部监管方式..................................................24
4.3优化 M 银行内部风险管理流程..........................................24
4.3.1完善风险评估流程..................................................24
4.3.2制定严格的风险管控措施............................................26
4.3.3及时监控票据资产情况..............................................27
4.3.4设计风险报告渠道..................................................27
4.4强化 M 银行员工风险防范意识..........................................28
4.5降低 M 银行内外部组织的信息不对称....................................29
5结论与展望................