江苏省建设银行的商业汇票风险管理
摘 要：近年来，随着商业汇票业务的发展，商业汇票市场日益繁荣，但同时关于银行业 金融机构的商业汇票诈骗案件也相继频发。从江苏省建设银行 90 年代开始办理商业汇票 以来，经过几十年的业务经验积累，虽然风险管理体系已经逐步完善，但风险依然存在。 就目前情况看，江苏建行商业汇票业务的风险主要集中在：风险与收益不平等、承兑信用 风险、银行内部管理操作风险等方面。这不但扰乱了商业汇票市场秩序，也反映出江苏建 设银行在商业汇票业务领域潜在风险不断积聚。本文借鉴国际上成功经验，结合江苏省建 设银行商业汇票业务风险管理的实际，对其商业汇票业务风险管理策略进行了认真的探 讨，从建立商业汇票的风险准备金制度、在江苏省建行内部建立客户信用分级机制、防范 操作风险等方面解决我们所讨论的风险。70539
毕业论文关键词：商业汇票诈骗、承兑信用、操作管理、风险管理体系
Abstract：In recent years, with the development of commercial bill of exchange business, the commercial bill market booming, but at the same time draft fraud cases with respect to the business of banking financial institutions the frequent followed. From the construction bank in jiangsu province since the 90 s began to deal with commercial draft, after decades of business experience, although risk management system has been gradually improve, but there is still a risk. At present, jiangsu construction bank commercial draft business mainly concentrated in risk: risk and income inequality, acceptance, bank internal credit risk management operation risk, etc. It
not only disturb the order of the commercial paper market, also reflects the construction bank in jiangsu province in the field of commercial bill of exchange business potential risk is accumulating. Draw lessons from international successful experience, this paper combined with the construction bank in jiangsu province commercial draft business risk management practice, the commercial bill of exchange business risk management strategy has carried on the serious discussion, identify risks from background to solve trade authenticity, acceptance, bank credit risk internal management operation risk from three aspects put forward concrete measures.
Keywords：Commercial bills fraud, acceptance credit, operational management, risk management system
目 录
1 前言 3
2 文献综述 3
3 国内商业汇票概况 4
3.1 我国商业汇票业务发展情况 4
3.2 我国商业汇票业务的风险概况 5
4 江苏建行商业汇票业务主要风险 5
4.1 商业汇票的收益与风险不对称 5
4.2 承兑信用风险 6
4.3 银行内部管理操作风险 6
5. 风险管理实施措施 7
5.1 建立商业汇票的风险准备金制度 7
5.2 建立客户信用分级机制 7
5.3 操作风险的防范 8
结 论 10
参考文献 11
致 谢 12
1 前言