中行大连分行票据融资业务风险管理研究
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摘要
近几年来，随着票据融资案件的不断出现，票据融资业务超规模增长背后蕴藏着的风险开始逐步显现。中行大连分行从2001年底开展票据融资业务以来，由于大连地区商业银行竞争激烈，自身起步较晚，经验不足等原因，在票据融资业务中存在严重的风险管理隐患。加强中行大连分行票据融资业务的风险管理迫在眉睫。
本文着眼于中行大连分行票据融资风险管理现状出发，分四部分进行阐述：第一部分引言：简要介绍我国票据融资业务存在风险的原因，中行大连分行票据融资业务风险管理现状，提出本文研究的问题和方法。第二部分：中行大连分行票据融资业务风险分析。第三部分：中行大连分行票据融资风险管理对策。第四部分结论：对全文进行小结并提出本文的特色与创新之处。
本文着重分析了中行大连分行票据融资业务存在的三类主要风险，第一类单一贴现率定价风险；第二类银行信用膨胀风险；第三类是包括承兑行到期支付风险；票据识别风险和人员操作失误风险的票据融资业务操作风险。通过对各类风险成因的深入分析，有针对性的提出中行大连分行票据融资风险管理的四项具体对策。一是运用财务分析方法合理科学定价；二是调整绩效考核体系制约信用膨胀风险；三是规范票据融资业务操作；四是加强事后稽核实质性检查力度，及时发现风险、纠正错误、杜绝隐患。
鉴于现有票据融资业务风险管理研究存在防范措施宽泛、需要全社会共同努力，非商业银行自身能力所及、短时间内很难实现等众多局限性，本文将机会成本的概念和盈亏平衡财务分析方法相结合，运用到确定票据融资业务风险管理中，为科学合理确定票据融资业务利率提供依据；提出调整绩效考核体系、加强金融职业道德建设，克服利益目标短期化，防范信用膨胀风险。同时在票据承兑行信誉审查、委托收款凭证填写、票据查询查复办法、遵守操作规程和事后稽核检查等操作环节，针对中行大连分行的现状，提出复印留存银行承兑汇票、事前查明委托收款凭证要求、查询查复和传真卡片联、加编密押相结合、票据传递环节风险控制、充实稽核检查内容等更为切实可行的防范策略。
With the occurrence of the Bankers' Paper financing criminal cases in recently years, the risks behind the Bankers' Paper financing expansion become more and more evident. From 2001,Bank of China DaLian Branch has exposed critical Bankers' Paper financing business risks management loopholes. It's urgent to strengthen the Bankers' paper financing risks management.
This paper focuses on the Bankers' paper financing risk management practice of Bank of China DaLian Branch and illustrates the risks management from four parts. The first part is foreword. The second is the existing risks and inner reason analysis. The third is the Bankers' Paper risks management detailed measures. The last part is the conclusion.
The paper puts the emphasis on the main risks existing in Bank of China DaLian Branch: fixed discount rate risk, credit inflation risk and operation risk. The operation risk includes due pay risk, paper distinguishing risk and clerk operation fault risk. Through the happening reasons analyzing, the paper holds the specific six precaution methods in accordance with the risks. The measures are: using financial analysis calculation method to determine discount rate; adjusting achievement check plan to control credit inflation; checking the acceptance banks reputation; fulfilling the Bankers' Paper inquiry and answer system; following the operation regulations to standardize the financing operation and strengthening the supervision to correct mistakes.
In view of the limitation of the current study theories, the paper involves the concept of opportunity cost and break-even financial method into the Bankers' paper financing management; holds achievements check adjustment into risks management to overcome credit inflation risk. Meanwhile, the paper puts forward the more detailed and valid measures ,such as copying the papers finding out the certificates writing requests in advance answer papers combining with facsimile and secret codes papers mailing process control and so on, in checking the acceptance banks reputation certificate writing method papers inquiry and answer system and strengthening the supervision to prevent the financing business risks from the specific operation chain.
本文着眼于中行大连分行票据融资风险管理现状出发，分四部分进行阐述：第一部分引言：简要介绍我国票据融资业务存在风险的原因，中行大连分行票据融资业务风险管理现状，提出本文研究的问题和方法。第二部分：中行大连分行票据融资业务风险分析。第三部分：中行大连分行票据融资风险管理对策。第四部分结论：对全文进行小结并提出本文的特色与创新之处。
本文着重分析了中行大连分行票据融资业务存在的三类主要风险，第一类单一贴现率定价风险；第二类银行信用膨胀风险；第三类是包括承兑行到期支付风险；票据识别风险和人员操作失误风险的票据融资业务操作风险。通过对各类风险成因的深入分析，有针对性的提出中行大连分行票据融资风险管理的四项具体对策。一是运用财务分析方法合理科学定价；二是调整绩效考核体系制约信用膨胀风险；三是规范票据融资业务操作；四是加强事后稽核实质性检查力度，及时发现风险、纠正错误、杜绝隐患。
鉴于现有票据融资业务风险管理研究存在防范措施宽泛、需要全社会共同努力，非商业银行自身能力所及、短时间内很难实现等众多局限性，本文将机会成本的概念和盈亏平衡财务分析方法相结合，运用到确定票据融资业务风险管理中，为科学合理确定票据融资业务利率提供依据；提出调整绩效考核体系、加强金融职业道德建设，克服利益目标短期化，防范信用膨胀风险。同时在票据承兑行信誉审查、委托收款凭证填写、票据查询查复办法、遵守操作规程和事后稽核检查等操作环节，针对中行大连分行的现状，提出复印留存银行承兑汇票、事前查明委托收款凭证要求、查询查复和传真卡片联、加编密押相结合、票据传递环节风险控制、充实稽核检查内容等更为切实可行的防范策略。
With the occurrence of the Bankers' Paper financing criminal cases in recently years, the risks behind the Bankers' Paper financing expansion become more and more evident. From 2001,Bank of China DaLian Branch has exposed critical Bankers' Paper financing business risks management loopholes. It's urgent to strengthen the Bankers' paper financing risks management.
This paper focuses on the Bankers' paper financing risk management practice of Bank of China DaLian Branch and illustrates the risks management from four parts. The first part is foreword. The second is the existing risks and inner reason analysis. The third is the Bankers' Paper risks management detailed measures. The last part is the conclusion.
The paper puts the emphasis on the main risks existing in Bank of China DaLian Branch: fixed discount rate risk, credit inflation risk and operation risk. The operation risk includes due pay risk, paper distinguishing risk and clerk operation fault risk. Through the happening reasons analyzing, the paper holds the specific six precaution methods in accordance with the risks. The measures are: using financial analysis calculation method to determine discount rate; adjusting achievement check plan to control credit inflation; checking the acceptance banks reputation; fulfilling the Bankers' Paper inquiry and answer system; following the operation regulations to standardize the financing operation and strengthening the supervision to correct mistakes.
In view of the limitation of the current study theories, the paper involves the concept of opportunity cost and break-even financial method into the Bankers' paper financing management; holds achievements check adjustment into risks management to overcome credit inflation risk. Meanwhile, the paper puts forward the more detailed and valid measures ,such as copying the papers finding out the certificates writing requests in advance answer papers combining with facsimile and secret codes papers mailing process control and so on, in checking the acceptance banks reputation certificate writing method papers inquiry and answer system and strengthening the supervision to prevent the financing business risks from the specific operation chain.
引文
[1]姚庆民．票据与信用．金融会计，2001，(11)：29-30．
[2]中国人民银行总行货币政策司．2003年第三季度中国货币政策执行报告．2003，(10)．
[3]造成今年信贷格局突变五大因素．http://www.bocsoft.com.2003-11-03.
[4]巨额票据诈骗案敲响银行警钟．http://www.cei.gov.cn.2002-07-30.
[5]四月骗2000万河南系列票据案关系链调查．http://www.finance.com.cn.2003-09-22.
[6]工行爆发1.3亿元票据大案．http://www.finance.sina.com.cn.2003-11-06.
[7]栗勤．我国票据市场的特征与发展思路．中国货币市场，2003，(2)：43．
[8][美]Little Jeffrey，Lucien Rhodes著．匡晓明等译．看透华尔街．北京：经济科学出版社，1999：126．
[9][美]Hazel Johnson著．Global financial institutions and markets.Blackwell:Blackwell Publishing Inc.,2000:89.
[10][美]Rose Peter著．Currency and Capital Markets(the Sixth Edition)．北京：机械工业出版社，1999：3．
[11]Hong Kong Institute of Bankers.Banking Certificate Economics(第四版)．香港：香港银行家协会，2001：312．
[12]中国银行票据业务实现开门红．http://www.bank-of-china.com.2003-02-18.
[13]中国银行2002年资产负债表年报．http://www.bocln.com.2003-01-28.
[14]中国银行文件．中银广财字2003(46)号，2003-10-12．
[15]中国银行文件．中银广资字2003(27)号，2003-10-14．
[16]中国银行统计报表．中银统(53)号，2003-12-01．
[17]中国银行人民币现行利率．http://www.bocln.com.2003-11-18.
[18]中国银行人民币现行利率．http://www.bocln.com.2003-09-28.
[19]中国银行人民币现行利率．http://www.bocln.com.2003-11-28.
[20]黄建锋．利率投资-中国金融业21世纪的现实抉择．北京：机械工业出版社，2002：463-465．
[21]中国银行总行文件．中银总转字2000(134)号，2000-12-23．
[22][美]Mankiw N Gregory著．Principles of Economics．北京：机械工业出版社，1998：8．
[23]戴国杰，杨竹策．贴现业务盈亏平衡分析及收益率测算．金融会计，2001，(10)：19．
[2]中国人民银行总行货币政策司．2003年第三季度中国货币政策执行报告．2003，(10)．
[3]造成今年信贷格局突变五大因素．http://www.bocsoft.com.2003-11-03.
[4]巨额票据诈骗案敲响银行警钟．http://www.cei.gov.cn.2002-07-30.
[5]四月骗2000万河南系列票据案关系链调查．http://www.finance.com.cn.2003-09-22.
[6]工行爆发1.3亿元票据大案．http://www.finance.sina.com.cn.2003-11-06.
[7]栗勤．我国票据市场的特征与发展思路．中国货币市场，2003，(2)：43．
[8][美]Little Jeffrey，Lucien Rhodes著．匡晓明等译．看透华尔街．北京：经济科学出版社，1999：126．
[9][美]Hazel Johnson著．Global financial institutions and markets.Blackwell:Blackwell Publishing Inc.,2000:89.
[10][美]Rose Peter著．Currency and Capital Markets(the Sixth Edition)．北京：机械工业出版社，1999：3．
[11]Hong Kong Institute of Bankers.Banking Certificate Economics(第四版)．香港：香港银行家协会，2001：312．
[12]中国银行票据业务实现开门红．http://www.bank-of-china.com.2003-02-18.
[13]中国银行2002年资产负债表年报．http://www.bocln.com.2003-01-28.
[14]中国银行文件．中银广财字2003(46)号，2003-10-12．
[15]中国银行文件．中银广资字2003(27)号，2003-10-14．
[16]中国银行统计报表．中银统(53)号，2003-12-01．
[17]中国银行人民币现行利率．http://www.bocln.com.2003-11-18.
[18]中国银行人民币现行利率．http://www.bocln.com.2003-09-28.
[19]中国银行人民币现行利率．http://www.bocln.com.2003-11-28.
[20]黄建锋．利率投资-中国金融业21世纪的现实抉择．北京：机械工业出版社，2002：463-465．
[21]中国银行总行文件．中银总转字2000(134)号，2000-12-23．
[22][美]Mankiw N Gregory著．Principles of Economics．北京：机械工业出版社，1998：8．
[23]戴国杰，杨竹策．贴现业务盈亏平衡分析及收益率测算．金融会计，2001，(10)：19．