摘要
摘要
近年来，随着公安机关对电信诈骗、跨境赌博、非法集资等新型网络犯罪
行为的打击力度升级，银行账户成为非法资金转移、清洗、集散的重要通道之
一，犯罪人员和犯罪团伙利用企业账户转移非法资金，具有识别难、隐蔽性
高、危害性大等特点。银行监管机构对企业账户管理高度重视，制定了一系列
监管措施。企业开立结算账户是银行对企业账户进行风险管控的第一步，也是
最重要的风险防范环节。2019年中国人民银行取消了银行企业结算账户行政许
可制度，转为登记备案制。监管部门要求各商业银行及时优化企业账户开立流
程，有效防范取消开户许可后企业账户管理风险，避免涉黑涉诈等网络犯罪行
为的发生，已成为银行企业风险管理急需解决的问题。本文在查阅大量资料，
掌握相关理论的基础上，以取消开户许可后 G行 K分行企业账户开户业务为研
究对象，逐环节剖析采用专家访谈、基层管理人员观察法和问卷调查的方式
并结合典型案例，剖析取消开户许可后企业账户开户和日常风险管理存在问
题，研究发现部门管理“内卷化”“内耗”现象严重、政策传达过程中“漏斗效应”
严重，信息技术未辅助开户风险判断，员工风险意识欠缺等问题。最后，文章
从内部管理、流程优化、信息技术应用、培训等多方面提出管理对策，以助力
G行 K分行完善该业务流程管理。
本文主要内容包括：绪论、相关概念及理论基础、企业开户业务风险管理
现状、风险分析及评估、优化策略、展望六个部分，尝试对 G行企业开户风险
管理进行优化，完善 K分行企业开户风险管理措施，为同业机构的企业账户开
户流程风险管理提供借鉴和参考。
关键词：企业账户开立、账户风险管理、流程优化
I

Abstract
Abstract
In recent years, with the escalating efforts of the public security departments in
combating against telecommunication fraud, cross-border gambling, illegal fund-
raising and other new-type network crimes, bank accounts, as one of the important
channels of illegal fund transfer, clean-up and distribution, are difficult to be identified,
and highly concealed and harmful, especially through enterprise accounts to transfer
illegal funds. Moreover, the heavy-handed attitude of the regulatory bodies
demonstrates the importance attached to the management. How to effectively prevent
the risks in the account management of the corporate bodies after abolishing the
account opening permits and avoid punishment by the regulatory bodies has become
an urgent problem to be solved. :
On the basis of consulting a large number of materials and grasping relevant
theories, this paper takes the business of opening corporate accounts of K Branch of
the G Bank after the cancellation of the permit for opening accounts as the research
objects, analyzes the existing problems in opening corporate accounts and daily risk
management after the cancellation of the permit for opening accounts by means of
expert interview, unannounced investigation and questionnaire investigation with
typical cases, and finds out that the phenomenon of "involution" and "internal
consumption" in department management, serious "funnel effect" in the process of
policy communication, the failure of the information technology to judge the risks of
opening accounts, and the lack of risk awareness of the employees. Finally, the article
puts forward the management countermeasures from the aspects of internal
management, procedure optimization, information technology application, training,
etc., in order to help the K Branch of the G Bank to perfect the business process
management.
This paper has six chapters to conduct the research on the contents, namely,
introduction, relevant concepts and theoretical basis, current situation of risk
management of business of opening accounts for enterprises, risk analysis and
evaluation, optimization strategies and outlook, in order to give full play to the
II

Abstract
advantage of the rigorous management of the G Bank, perfect the strategy of K Branch,
and also provide the peer institutions with a reference for the risk management of
business of opening accounts.
Keywords: opening of corporate account, account risk management, process
optimization
III
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