商业汇票承兑贴现业务风险与控制

本文作者从理论和实务方面就目前我国金融风险中的商业汇票承兑,贴现业务风险进行了初步的探讨和分析.指出信用风险,操作风险及风险回报不对称是商业汇票承兑,贴现业务中的主要风险.而我国目前的信用环境,法制环境是造成该风险的主要原因.并提出了加强信用管理,建立全国性的企业信用评级体系和票据查询系统,严格央行监管和进一步完善商业银行的内控管理来防范我国商业汇票的风险的建议.

The Risks and Its Control in Commercial Bills Accepting and Discounting Business

From the perspectives of theory and practice, this thesis gives a general discussion and analysis of the risks in commercial accepted bills and discounting business among the financial risks in our country at present. It is pointed out that credit risk ?operational risk and non-symmetry between risk and return are the main risks in commercial accepted bills and discounting business. The credit environment and legal environment in our country at present are the main causes of the risks. It is suggested that the risks in commercial bills should be prevented by strengthening credit management, establishing a system in the country for enterprises' credit ratings and a system for bills inquiry, enhancing central banks' supervision and further improving the internal control of commercial banks.