我国商业银行银行承兑汇票业务的风险及防范.doc

摘  要:对于企业而言，银行承兑汇票是一种支付结算手段，更重要的是筹集资金的手段，因其具有灵活性、普遍性、特殊性、及时性而渐渐被许多企业广泛接受和使用。近年来，银行承兑汇票的使用量日渐增加，有些企业收到的货款中甚至超过80%为银行承兑汇票。然而，银行承兑汇票业务是建立在某种信用关系基础之上的融资和结算方式，其在办理、收取、保存、贴现、转让、到期委托收款等等各个环节上都会存在各种各样的风险。此外，国家的宏观经济环境的变化也会给其带来一定的风险。本文先介绍银行承兑汇票的起源、以及其在发达国家和我国的发展现状，再分析我国银行承兑汇票业务的风险类型，再由此从宏观经济方面和微观经济方面透析风险产生的来源和原因。其中微观部分又分为个人方面、企业方面、银行方面以及银行承兑汇票本身这四方面。最后探讨银行承兑汇票业务的风险应该如何防范。

关键词：商业银行；银行承兑汇票；风险；防范

Abstract:For businesses, a bankers acceptance is a kind of Settlement tool, more importantly, a means of financing. Because of its flexibility, universality, uniqueness, timeliness, many enterprises have gradually been widely accepted and used. In recent years, the use of bank acceptance bills increasing, and some even received payment in more than 80% of bank acceptance. However, bank acceptances business relationship is built on the basis of credit financing and settlement, and its handling, collection, preservation, discount, assignment, due on all aspects of commission collection, and so there will be a variety of different kind of risk. In addition, the country's macroeconomic environment will change to bring some of its risks. This article first describes the origin of bank acceptance bills, as well as in developed countries and China's development status, and then analysis of the risk of bank acceptance type of business, then this from macroeconomic and microeconomic aspects of risk arising from dialysis and reasons. Some of which are divided into personal aspects of micro, enterprises, banks and bank acceptance bills itself these four aspects. At the end this article should give some prevention means to prevention the risk of bank acceptance bills.

Keywords: commercial banks; bank acceptance bills; risk; prevention means