摘 要：近几年，银行承兑汇票业务发展迅速，对加速资金周转和商品流通，促进社会经济健康发展起到了积极的推动作用，并已成为各商业银行获取巨额利润的重要来源和企业融资的主要手段。这其中的主要原因是，在我国目前资本市场不够发达的条件下，银行承兑汇票业务既在一定程度上缓解了企业融资难的困境，又满足了商业银行获取利润和完成多种经营指标的需要，这就引起商业银行和企业不惜采取各种违规行为办理银行承兑汇票业务。但由于目前市场经济体制还不完善，国有商业银行商业化经营的构架没有真正建立，新旧体制交替中存在间隙或脱节、摩擦与碰撞，造成银行承兑汇票业务运行无序，行为失范，管理失控，致使部分银行承兑汇票到期不能承付，形成逾期贷款同时带来了超占信贷规模的问题，更为严重的是，由于社会信用缺失，各种票据诈骗案屡屡发生，使有关各方蒙受了巨大的经济损失，影响了银行承兑汇票业务的健康发展。
本课题将通过研究，深刻剖析银行承兑汇票业务中的风险点及其原因，提出如何构建商业银行票据业务风险防范体系，以指导银行票据业务实践，在经营活动中有效地控制、防范与化解可能产生的各类风险，为金融监管部门加强对银行票据业务的监管和银行建立有效的票据业务风险防范机制，更好的防范票据业务风险提供对策参考。
关键词：银行承兑汇票 风险防范
Abstract: In recent years, the bank acceptance trade developed rapidly, accelerating the turnover of capital and the circulation of commodities, promoting the development of social economy , and has become the major method of commercial banks acquiring great profits and the main means of enterprises building up short-term capital．The main reason for this is under the condition that our capital market is underdeveloped，the bill businesses alleviate financial difficulty of corporations to some degree and meet the profit targets and regulatory diversification needs of commercial banks as well，thus resulting in violation of rules to deal with different bill businesses in commercial banks and enterprises. However because of the market economy faultiness and national commercial bank system’s shortness，bank acceptance bill operation is functioning in no order and out of control of management．The result is that some bank acceptance bills can’t be paid at maturity ,so become bank’s overdue credits．The worst thing is that bill fraud case occurs repeatedly because of the lack of social credit, Causing the interested sides to suffer the huge economic loss, affecting the development of bank draft business.
The project will, through research, profound analysis of bank acceptance point of its business risks, and proposes how to build a commercial bank bill business risk prevention system, to guide the bank notes business practices, in effective control of business activities to prevent and resolve various types of risk that may arise for financial regulators to strengthen supervision of banks and bank bill business establish an effective risk prevention mechanism bill business, better business risk prevention instruments provide a solution for reference.
Keywords: Bank Acceptance Risk Management
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