《招商银行商业汇票贴现业务操作流程及风险控制毕业论文》.docVIP

毕 业 论 文 毕业论文题目： 招商银行商业汇票贴现业务 操作流程及风险控制 姓名：吴淑娟 班级：会计091 学号：11号 指导老师：赖妍老师 完成时间：2013年05月25日 招商银行商业汇票贴现业务操作流程及风险控制 摘要 随着我国市场经济体制的完善，票据业务已成为市场主体交易的重要结算工具，票据贴现也发展成为商业银行信贷业务的重要组成部分。商业汇票业务的迅速发展，使得银行承兑汇票的案件日益增加，发案率及金额也在逐年上升，更有一些商业银行为了增加存款金额、增加银行的资金实力过度放宽承兑的条件，大量寻找异地贴现票源，放松其对票据真实性的审查，使得风险相对较低的业务风险逐渐扩大，票据业务呈现过度、无序竞争的状态，这无疑给商业汇票埋下了安全隐患。在当前不断变化的经济环境中，招商银行与部分银行业金融机构一样，也存在着种种问题。因此，如何有效防范和控制商业汇票的风险，加强票据业务管理，维护银行的信誉和资金安全，维持金融机构的正常经济秩序，已经成为我国商业银行亟待解决的问题。 本文结合招商银行商业汇票贴现业务实际情况，从该业务的操作流程对招商银行商业汇票贴现所面临的主要风险以及防范商业汇票贴现风险的措施等方面进行了初步的探讨和分析。 关键词：商业银行；票据；贴现业务；风险控制  Commercial bills discounted operational processes and risk control in China Merchants Bank Abstract With the improvement of Chinas market economic system, the bill business has become the main players in the market transaction settled instruments, bills discounting also developed into an important part of the commercial bank credit business. With the rapid development of business of commercial bills, bankers acceptances cases increasing incidence and the amount is also increasing every year, and some commercial banks to increase the banks financial strength in order to increase the amount of the deposit, excessive relaxation of the conditions of acceptance, a lot of looking off-site discounted votes, relax its review of the authenticity of the notes, making the risk is relatively low business risk gradually expanded bill business with excessive and disorderly competition in the state, which undoubtedly buried a security risk to commercial bills. In todays changing economic environment, China Merchants Bank, as part of the banking financial institutions, there are also problems. Therefore, how to effectively prevent and control the risk of commercial bills, bills business management, to maintain the banks reputation and financial security, maintenance of financial institutions in the normal economic order, has become a serious problem of Chinas commercial banks. In this paper, C