贸易融资是企业从银行获取资金的融资过程，是以贸易结算为基础，给企业 一定的融资额度，并为其提供上下游交易所需资金的一系列信货产品之称，对于 银行和企业来说是双赢的。近年来，国内商业银行针对国内外企业间不同的贸易 方式进行了相应的融资业务创新，越来越多的企业开始由传统类的信贷产品转向 基于贸易背景的融资类产品，因此银行在这一领域的发展迅速。但在高速发展的 同时，银行融资类放款也有一定的风险，企业间的信用风险很容易直接或间接地 转嫁给银行。因此，商业银行在拓展贸易融资业务的同时更需要注重对该项业务 整体的风险管控。 本文研究对象是中国银行甘肃省分行。作者搜集并阅读了大量与贸易融资业 务和风险管理相关的书籍及文献，并结合相关理论，首先归纳了贸易融资业务的 特点，分析其与传统类的信贷产品即流动资金贷款风险管理的异同点；其次，详 细描述商业银行贸易融资业务风险的特征、来源与类型，并对影响贸易融资业务 风险管理的因素进行分析；再次，总结概括中国银行甘肃省分行贸易融资业务及 其风险管理现状，找出风险管理存在的问题；最后，基于前文的概述与分析，总 结中国银行甘肃省分行贸易融资业务风险管理的原则，提出风险评估模型，针对 性地从产品设计、管理体系、风险管控文化、风险转移、操作风险管控以及大数 据预警等方面提出中国银行甘肃省分行贸易融资业务风险管理的改进措施。 本文以中国银行甘肃省分行为例，对其贸易融资业务及风险管理特点进行分 析，从而找到适合国内商业银行的贸易融资业务管理模式：既可以获得更多的融 资收益，同时减少或者防止可能会出现的业务风险，实现效益最大化。 关键词：商业银行，贸易融资，风险管理 II STUDYONTHEIMPROVEMENTOFRISK MANAGEMENTOFTRADEFINANCINGBUSINESSIN BANKOFCHINAGANSUBRANCH Abstract Tradefinancingisthefinancingprocessforenterprisestoobtainfundsfrom Banks.ItisaseriesofcreditproductsthatBanksgiveenterprisesacertainfinancing amountbasedontradesettlementandprovidethemwithfundsneededbyupstream anddownstreambusiness.Itisawin-winsituationforBanksandenterprises.In recentyears，domesticcommercialBankshavecarriedoutrelevantfinancing businessinnovationfordifferenttrademodesbetweendomesticandforeign enterprises，andmoreandmoreenterpriseshavestartedtoshiftfromtraditional creditproductstofinancingproductsbasedontradebackground，soBankshave developedrapidlyinthisfield.However，Butatthesametimeofrapid development，theBank'sfinancingloanalsohascertainrisks，thecreditrisk betweenenterprisesiseasilytransferredtothebankdirectlyorindirectly.Therefore， commercialBanksshouldpaymoreattentiontotheoverallriskmanagementand controlofthetradefinancingbusinesswhileexpandingit. TheresearchobjectofthispaperistheBankofChinaGansuBranch.Theauthor hascollectedandreadalargenumberofbooksandliteraturerelatedtotradefinancing businessandriskmanagementbinedwithrelevanttheories，theauthorfirstly concludesthecharacteristicsoftradefinancingbusinessandanalyzesitssimilarities anddifferencesofriskmanagementwithtraditionalcreditproducts，namelyworking capitalloan.Secondly，theauthordescribestheriskcharacteristics，sourcesand typesoftradefinancingbusinessofcommercialBankminutely，andanalyzesthe factorsaffectingtheriskmanagementoftradefinancingbusiness.Thirdly，theauthor summarizesthecurrentsituationoftradefinancingbusinessanditsriskmanagement ofBankofChinaGansuBranch，findsouttheexistingproblemsinriskmanagement. Finally，basedontheaboveoverviewandanalysis，theauthorsummarizestherisk III managementprinciplesoftradefinancingbusinessinBankofChinaGansuBranch， putsforwardriskassessmentmodel，andproposesimprovementmeasuresoftrade financingbusinessriskmanagementmeasurestoBankofChinaGansuBranch specificallyfromaspectssuchasproductdesign，managementsystem，riskcontrol culture，risktransfer，riskcontrolandearlywarningbasedonbigdataandsoon. ThisarticletakestheBankofChinaGansuBranchasanexampletoanalyzethe characteristicsofitstradefinancingbusinessandriskmanagement，soastofindout themanagementmodeoftradefinancingbusinesssuitablefordomesticcommercial banks:notonlycanobtainmorefinancingincome，atthesametimereduceor preventpossiblerisks，therebyachievingthemaximumbenefit. Keywords:CommercialBank，tradefinancing，riskmanagement IV 目录 中文摘要......................................................................................................I Abstract....................................................................................................II 第一章绪论..............................................................................................1 1.1选题背景和研究意义.....................................................................................1 1.1.1选题背景..................................................................................................1 1.1.2研究意义................................................................................................2 1.2研究方法与研究框架.....................................................................................3 1.2.1研究方法..................................................................................................3 1.2.2研究框架..................................................................................................4 1.3国内外研究现状.............................................................................................5 1.3.1国外文献综述..........................................................................................6 1.3.2国内文献综述..........................................................................................7 1.3.3研究评价..................................................................................................8 第二章商业银行贸易融资业务风险管理概况.....................................9 2.1贸易融资业务的发展情况和特点...............................................................10 2.1.1贸易融资及风险管理相关理论............................................................10 2.1.2国内贸易融资业务发展情况................................................................12 2.1.3贸易融资业务的特点............................................................................12 2.2贸易融资业务的风险特征...........................................................................15 2.2.1与实际账期相匹配周期短....................................................................15 2.2.2与基础交易联系紧密具有自偿性........................................................16 2.2.3兼具中间业务及资产业务的风险特质................................................16 2.3贸易融资业务风险的来源与分类识别.......................................................17 V 2.3.1贸易融资业务风险的来源....................................................................17 2.3.2贸易融资业务风险的分类识别............................................................18 2.3.3不同类型风险间的相互影响和传导....................................................19 第三章中国银行甘肃省分行贸易融资业务风险管理现状..............21 3.1贸易融资业务现状.......................................................................................21 3.1.1银行基本情况简介................................................................................21 3.1.2贸易融资业务发展情况........................................................................21 3.1.3贸易融资业务风险情况........................................................................23 3.2贸易融资业务风险管理现状.......................................................................24 3.2.1贸易融资业务从业及授信审批人员情况............................................24 3.2.2客户准入标准........................................................................................26 3.2.3贸易融资业务授信审批体系................................................................26 3.2.4贸易融资业务风险管理面临的挑战....................................................27 3.3贸易融资业务风险管理存在的问题...........................................................28 3.3.1借款人准入评级未考虑交易实质........................................................28 3.3.2借款人授信总量与授信结构不匹配....................................................30 3.3.3与借款人供产销等环节缺失信息对接................................................31 3.3.4缺乏对融资风险转移的专业研究........................................................