Ⅰ 1 摘要 银行单位结算账户管理是中国人民银行支付结算管理工作中的一项重要内容，高 效的单位结算账户管理，不仅为国家当局领导实施货币政策，维护经济稳定提供扎实 有力的支持，而且能提升ZX银行单位结算账户风险管理能力，使账户种类更为规范， 各类账户的使用范围更为清晰明确。 本次研究一共有六章。第一章绪论，总体就选择进行本次研究的初衷作出了介绍， 围绕研究课题所涉及的背景和意义展开了陈述，也就国内外银行单位结算账户管理的 理论发展、研究内容及方法作出了概述。第二章介绍了单位银行结算账户管理的原因、 概念分类、管理分类、特点作用、参与主体及风险类型和主要措施。第三章从ZX银 行单位结算账户开户数量及其概况、账户管理开户、变更、销户、签约流程设计。第 四章通过五个经典案例，分析单位结算账户管理存在的问题，剖析ZX银行在单位银 行结算账户中的风险及原因。第五章ZX单位银行结算账户管理和风险控制研究具体 方案措施。从ZX银行单位结算账户管理的现状进行全面系统的分析调研，通过提出 问题，分析问题，解决问题，进而提出相应的单位结算账户管理和风险控制策略，对 单位结算账户管理和风险控制进行全面优化。譬如建立高素质人才队伍，提高员工管 理，加强员工素质，提高科学技术水平，增加技术投入，改变经营理念，优化考核模 式等方面对银行单位结算账户管理和风险控制进行全面优化。第六章给出本文的结 论，通过对ZX银行的研究，有利于推进ZX银行的经营方式转型和健康发展。对商 业银行单位银行结算账户管理和风险控制研究具有一定的指导意义。 关键词：单位结算账户 账户管理 风险控制 abstract Ⅱ Abstract As the source and end point of capital revenue and expenditure in the whole social economy, bank settlement account is the basis of all social capital circulation, and also the carrier for bank customers to use financial products and enjoy financial services. The management of bank settlement accounts is an effective measure to prevent tax evasion, debt and other illegal and criminal acts from the source and to maintain financial order. Unit settlement account management is an important part of the People's Bank of China's payment and settlement management. Effective unit settlement account management can not only provide strong support for the central bank to implement monetary policy and maintain financial stability, but also enhance the risk management ability of ZX bank unit settlement account and make account types more diverse. For the sake of standardization, the scope of use of various accounts is clearer. Firstly, on the basis of sorting out the relevant research theories, this paper analyses the problems of unit settlement account management by studying the theoretical basis of unit settlement account management in commercial banks. Secondly, it makes a comprehensive and systematic analysis and Research on the current situation of ZX bank unit settlement account management. Propose the strategies of risk control and settlement account management through asking questions, analyzing and solving problems, so as to carry on the comprehensive optimization in an all-round way. There are commonalities between ZX Bank and domestic commercial banks. There are problems in system, management concept, personnel management and backward scientific and technological means. ZX Bank should strengthen system construction and inspection, improve the level of science and technology, increase technical input, strengthen staff management, improve staff quality, change business philosophy, and optimize the assessment system. Through the research of ZX Bank, we can continuously improve the level of ZX Bank in unit settlement account management and risk research. At the same time, improving the overall competitiveness of ZX Bank in the same industry is more conducive to promoting the transformation and healthy development of ZX Bank. It has certain guiding significance for the management of bank settlement account and the level of risk research in commercial banks, and provides more materials for relevant research. The text is divided into six chapters. In the first chapter, the overall introduction of the original intention of this research was introduced. The background and significance of the research topics were presented. The theoretical development, contents and methods of settlement account management in domestic and foreign banks. The second chapter introduces the reasons, concepts, management classification, characteristics, roles, participants, risk types and main abstract Ⅲ measures of unit bank settlement account management. Chapter three is about the number and general situation of ZX bank unit settlement account, account management, account opening, alteration, account cancellation and contract signing process design. Chapter IV, through five classic cases, analyses the risks and preventive measures of ZX Bank in unit bank settlement account. Chapter 5 analyses the problems in ZX bank unit's bank settlement account management and risk research. On the basis of sorting out the relevant research theories, through the theoretical basis of bank unit settlement account management, this chapter conducts a comprehensive and systematic analysis and investigation of the current situation, and through raising questions, analyses the problems existing in the unit settlement account management. Question. Chapter 6: The concrete scheme of ZX unit bank settlement account management and risk research. Optimize the management and risk of the bank's settlement account, improving the level of science and technology, increasing technical input, strengthening staff management, improving staff quality, changing business philosophy and optimizing assessment system. Chapter 7 gives the conclusion of this paper. Key words: unit settlement account ,account management ,management risk control 目录 Ⅳ 目 录 摘要.............Ⅰ Abstract.......Ⅱ 第1章 绪论.1 1.1研究背景及意义............1 1.1.1研究背景.............1 1.1.2研究意义.............1 1.2国内外银行账户管理现状 .......................... 2 1.2.1 国外账户管理现状...........................2 1.2.2 国内账户管理现状...........................4 1.3研究内容及方法 ........... 6 1.3.1 论文的研究内容.. ............................6 1.3.2 论文的研究方法7 第2 章 银行单位结算账户管理和风险控制研究的理论概述 ............ 8 2.1银行单位结算账户的概念及其分类 .......... 8 2.1.1 银行单位结算账户的概念...............8 2.1.2 银行单位结算账户的分类...............8 2.2银行单位结算账户管理的概念、特点及其作用 ..................... 9 2.2.1 银行单位结算账户管理的概念........9 2.2.2 银行单位结算账户管理的特点.......9 2.2.3 银行单位结算账户管理的作用.....10 2.3银行单位结算账户风险控制理论基础.....11 2.3.1银行风险管理含义..........................11 2.3.2银行单位结算账户风险种类..........11 2.3.3银行单位结算账户风险特征..........13 2.3.4银行单位结算账户风险控制过程..13 第3章 ZX银行单位结算账户管理现状分析........16 3.1 ZX 银行简介...............16 3.1.1 ZX银行账户管理模式....................17 3.1.2 ZX银行账户人员构成....................17 3.1.3 ZX银行账户管理系统....................19 3.2 ZX银行单位结算账户开户数量及其概况..............................19 3.2.1 账户数量..........19 目录 Ⅴ 3.2.2 账户增长情况..20 3.2.3 账户数量结构与同业比较分析.....22 3.3 ZX银行单位结算账户管理流程现状.......23 3.3.1 开户业务管理流程.........................23 3.3.2 变更业务管理流程.........................25 3.3.3 撤销业务管理流程.........................27 3.3.4 签约业务管理流程.........................29 第4章 ZX银行单位结算账户案例风险介绍.....31 4.1 伪造印鉴、账户资料开立账户案例风险分析.......................31 4.1.1 风险概况..........31 4.1.2案例描述...........31 4.1.3案例风险分析...32 4.2 审慎审核开户资料案例风险分析............34 4.2.1风险概况...........34 4.2.2案例描述...........35 4.2.3案例风险分析...35 4.3 内外勾结非法开户案例风险分析............36 4.3.1 风险概况..........36 4.3.2案例描述...........36 4.3.3案例风险分析...37 4.4 加强账户开户前后管理案例风险分析....38 4.4.1 风险概况..........38 4.4.2案例描述...........39 4.4.3案例风险分析...39 4.5 冒充法定代表人接电话案例风险分析....41 4.5.1 风险概况..........41 4.5.2案例描述...........42 4.5.3案例风险分析...42 第5章 ZX单位银行结算账户管理和风险控制措施.........