在当今的商业活动中，银行承兑汇票作为一种重要的支付工具和信贷手段而存在。金 融业的改革和飞速发展，也使得银行承兑汇票被进一步广泛使用。中小企业及大型上市公 司频繁使用银行承兑汇票采购货物，银行也在存款保证金、中间业务收入等利益的驱动下 青睐于办理银行承兑汇票业务。然而，伴随着信贷业务所产生的风险，银行承兑汇票授信 违约也日渐增多，这给银行甚至整个经济环境造成了极其消极的影响。近年来，银行承兑 汇票余额的增长因宏观经济下行、不良授信频发等原因而逐步放缓。银行对于银行承兑汇 票授信业务所产生的风险应该高度重视，并加强管理。做好银行承兑汇票授信业务的风险 管理，最终的目的还是保障金融的有效运转，使银行能更好地贯彻国家政策，使金融能够 更好地服务实体经济，将信贷资源高效利用，配置给符合授信条件和真正需要银行承兑汇 票授信推动业务发展的企业。 银行承兑汇票等授信业务主要有流动性风险、操作风险、信用风险、道德风险、声誉 风险和其他风险。商业银行是经营风险的单位，是以盈利为目的的企业。商业银行在实务 操作中，需要通过风险识别、风险评估、风险应对等科学方法和步骤防控风险，以此获得 长足发展。 在现有相关理论的基础上，论文从F银行承兑汇票授信风险的现状入手，从加强对授 信风险管理的角度出发，阐述了F银行所面临的问题以及问题背后的原因，并从风险识别、 风险评估、风险应对三个方面针对性地提出了改进措施。同时，陈述了实施改进措施所能 带来的效果。运用的主要研究方法有理论联系实际法、文献检索法、案例分析法、描述性 研究法。 F银行存在的问题概况来讲有三个方面：一是从业人员执行力不足，二是授信不良率 逐年走高，三是经营效益被授信风险吞噬。F银行必须从风险管理全流程的细节入手，针 对风险识别、风险评估、风险应对等环节找出问题产生的原因，并一一对症施策，才能改 善当前的局面，获得较好的发展。一是风险识别方面的原因为：F银行的定性分析不够全 面、定量分析比较肤浅、对限定性指标分析重视不足。二是风险评估方面的原因为：F银 行的风险评级和准入制度不健全、手段落后、过度信任和依赖第二还款来源、缺乏对企业 风险点的动态评估。三是风险应对方面的原因为：F银行合规理念不强、风险管理人才匮 乏、缺乏有效的回头看反馈机制。对此，论文一一对应地提出改进建议：一是在风险识别 方面，F银行要严格遵循章法执行定性分析工作、围绕核心数据及财会培训深化定量分析 工作、高度重视限定性指标分析工作等细节入手进行改进。二是在风险评估方面，F银行 要从健全风险评级和准入体制提高风险评估效率、以第一还款来源为核心、结合经济环境 对授信主体进行动态风险评估等细节入手进行改进。三是在风险应对方面，F银行需要从 深化合规教育使全员牢固树立合规意识、引进风险管理人才，建立AB角指导监督机制、 形成风险反馈回头看机制等细节入手进行改进。在实施了这些改进措施之后，F银行将取 II 得能较好地改善经营局面，获得良好效果。概况来讲，改进措施的实施效果主要体现在三 个方面，即F银行的从业人员素质显著提升、授信的不良率明显下降、整体经营效益逐步 提升。 银行承兑汇票授信风险管理工作是商业银行日常经营管理的重点内容，它关系到银行 的市场竞争力、经营效益和未来的发展。F银行只有高度重视银行承兑汇票授信风险管理 工作，并不断地努力优化和提升从业人员风险管理水平，才能在激烈的市场竞争中实现稳 健和高质量的发展。 关键词：银行承兑汇票；授信；风险；管理 III Abstract Intoday'scommercialactivities,banker'sacceptancebillexistsasanimportantmeansof paymentandcredit.Thereformandrapiddevelopmentofthefinancialindustryalsomakethe bankacceptancebillbefurtherwidelyused.Smallandmedium-sizedenterprisesandlargelisted companiesfrequentlyusebankacceptancebillstopurchasegoods.Drivenbyinterestssuchas depositdepositsandincomefromintermediarybusiness,Banksalsoprefertohandlebank acceptancebills.However,withtheriskofcreditbusiness,bankacceptancecreditdefaultisalso increasing,whichhasaverynegativeimpactonthebankandeventhewholeeconomic environment.Inrecentyears,thegrowthofbankacceptancebillbalancegraduallyslowsdown duetothemacroeconomicdownturnandthefrequentoccurrenceofbadcredit.Thebankshould attachgreatimportancetotherisksarisingfromthebank'sacceptanceandcreditbusinessand strengthenmanagementpletesthebankacceptancebillofcreditriskmanagementofthe business,thefinalpurposeisensuretheefficientandeffectiveoperationofthefinancial,enable Bankstobetterimplementthenationalpolicy,makefinancialcanbetterservetherealeconomy, thecreditefficientutilizationofresources,configurationtocomplywithcreditbankacceptance creditconditionsandreallyneedtopromotethedevelopmentofbusinessenterprise. Thereareliquidityrisk,operationrisk,creditrisk,moralrisk,reputationriskandotherrisks inbankacceptancebillmercialBanksareriskmanagementunitsandprofit-oriented enterprises.Inpracticaloperation,commercialBanksneedtopreventandcontrolrisksthrough scientificmethodsandstepssuchasriskidentification,riskassessmentandriskresponse,soas toachieveconsiderabledevelopment. Onthebasisofexistingtheories,thispaperstartswiththecurrentsituationofFbank acceptancecreditrisk,fromtheperspectiveofstrengthenthecreditriskmanagement,expounds theFBanksfacingproblemsandthereasonsbehindtheproblems,andfromriskidentification, riskassessment,riskresponsetothreeaspectsputsforwardmeasuresforimprovement.Atthe sametime,itstatestheeffectofimplementingtheimprovementmeasures.Themainresearch methodsusedaretheoreticalandpracticalmethod,literaturereviewmethod,caseanalysis methodanddescriptiveresearchmethod. TheproblemsofbankFaresummarizedinthreeaspects:first,theinsufficientexecution abilityofemployees;second,therateofbadcreditgrantingisincreasingyearbyyear;third,the operatingbenefitisswallowedupbycreditgrantingrisk.Fbankmuststartfromthedetailsof thewholeriskmanagementprocess,identifythecausesoftheproblemsintheriskidentification, riskassessment,riskresponseandotherlinks,andtakeappropriatemeasurestoimprovethe IV currentsituationandachievebetterdevelopment.First,thereasonsforriskidentificationareas follows:thequalitativeanalysisofbankFisnotcomprehensive,thequantitativeanalysisis superficial,andtheanalysisofqualitativeindicatorsisnotpaidenoughattentionto.Second,the reasonsforriskassessmentareasfollows:theriskratingandaccesssystemofFbankisnot sound,themeansarebackward,theexcessivetrustanddependenceonthesecondrepayment source,andthelackofdynamicassessmentofenterpriseriskpoints.Third,thereasonsforrisk responseare:Fbank'sweakcomplianceconcept,lackofriskmanagementpersonnel,andlackof effectivefeedbackmechanism.Inthisregard,thepaperputsforwardcorrespondingSuggestions forimprovement:first,intermsofriskidentification,Fbankshouldstrictlyfollowtherulesto carryoutqualitativeanalysis,deepenquantitativeanalysiscenteringoncoredataandfinancial accountingtraining,andattachgreatimportancetoqualitativeindexanalysis.Second,interms ofriskassessment,bankFshouldimprovetheriskassessmentefficiencybyimprovingtherisk ratingandaccesssystem,takingthefirstrepaymentsourceasthecore,andconductingdynamic riskassessmentonthecreditgrantingsubjectincombinationwiththeeconomicenvironment. Third,intermsofriskresponse,bankFneedstostartwiththedetailssuchasdeepening complianceeducation,firmlyestablishingcomplianceawarenessamongallstaff,introducing riskmanagementtalents,establishingtheguidanceandsupervisionmechanismofAngleAand AngleB,andformingthemechanismofriskfeedbackandlookingback.Afterthe implementationoftheseimprovementmeasures,Fbankwillbeabletobetterimprovethe operatingsituation,obtaingoodresults.Generallyspeaking,theimplementationeffectofthe improvementmeasuresismainlyreflectedinthreeaspects,namely,thestaffqualityofFbankis significantlyimproved,thedefectiverateofcreditissignificantlyreduced,andtheoverall operatingefficiencyisgraduallyimproved. BankacceptancecreditriskmanagementisthefocusofcommercialBanks'daily management,whichisrelatedtotheirmarketcompetitiveness,businessefficiencyandfuture development.Onlybyattachinggreatimportancetotheriskmanagementworkofbank acceptanceandcreditgranting,andmakingcontinuouseffortstooptimizeandimprovetherisk managementlevelofemployees,canbankFachievesteadyandhigh-qualitydevelopmentinthe fiercemarketcompetition. Keywords:Bankacceptancebill;Credit;Risk;Management V 目录 摘要...............................................................Ⅰ Abstract..........................................................Ⅲ 一、绪论............................................................1 （一）选题背景..................................................1 （二）研究的目的和意义.........................