I 摘要 票据业务已经成为商业银行发展的重要利润工具之一，它可以为商业银行增加存 款并扩大贷款，也可以为商业银行带来可观的贴息收入和中间业务收入。不仅如此， 票据业务的稳健发展对于调整国家经济结构，促进利率市场化，支持地方经济发展， 拓展中小企业新的利润增长点等都起着极其重要的作用。但随着中国经济增长趋势放 缓，经济下行压力增大，产业结构的调整，商业银行票据业务中隐藏的诸多风险隐患 开始显现，这些风险隐患已开始制约商业银行票据业务的良性发展。如一部分抗风险 能力差的传统制造企业增加了信用违约的发生机率，导致商业银行票据业务信用风险 聚集；票据市场利率波动频繁且剧烈，使得商业银行票据业务市场风险频发；2016 年底上海票据交易所的成立，传统的交易模式开始向电子化模式转变，商业银行票据 业务的信息科技风险日渐突出，影响力度越来越大；而随着商业银行票据业务风险重 大案件曝光，票据业务的操作风险、合规漏洞以及新型欺诈手段也都逐一显露出来。 因此，研究商业银行票据业务风险管理显得尤为重要。 本文以QS银行的票据业务风险管理作为具体研究对象，通过对国内外关于商业 银行票据风险管理的相关文献进行梳理，把国内外研究学者关于商业银行票据业务风 险管理研究理论进行对比，以此作为研究分析QS银行票据业务风险管理的理论基础。 然后通过调取国内近十年的票据业务的承兑量和贴现量数据研究票据业务的发展趋 势，整理QS银行2015-2017年的票据业务风险事件代表性案例和数据等其他档案资 料，并通过与QS银行票据业务从业人员进行访谈交流，从QS银行票据业务经营和 风险管理现状分析，发现目前该行票据业务风险主要集中于三方面：信用风险、市场 风险和操作风险，并且发现该行票据业务风险管理的主要问题有票据业务风险管理制 度不健全、业务分散弱化风险管理有效性、风险意识薄弱导致业务审查流于形式、监 测技术不科学弱化了风险识别能力、风险报告制度不完善导致事后监控不力五个方面。 最后，从风险防范和风险控制两方面入手提出QS银行票据业务风险管理优化建议。 即通过对信用风险、市场利率风险和操作风险三方面的防范达到对QS银行票据业务 风险防范的目的，通过优化风险信息的统计管理和风险环节的会计管控，完善应急管 理体系，实施有效的风险管理监督来实现对QS银行票据业务风险控制。提出调整风 险管理组织机构、培养风险管理专业人才、完善风险管理信息系统三方面保障实施措 施，从而保证QS银行票据业务风险管理优化建议的顺利落实。 本文针对QS银行票据业务风险管理的优化建议和防范措施对于解决该行票据业 务风险管理当中存在的问题，有效防范和控制该行票据业务风险的发生概率，实现该 行稳健经营的战略目标具有一定的现实意义。另外，本文研究的内容、方法及结论也 QS银行票据业务风险管理研究 II 可以为其他相类似情况的城市商业银行针对票据业务的风险管理研究提供参考与借 鉴。 关键词：QS银行；票据业务；票据风险管理 Abstract III Abstract The commercial bills business is playing an important role for the development of commercial banks, which has become one of important tools for profit improvement of banks. The commercial bills business not only increases the scale of deposit and loan, but also brings the considerable revenue from discounting and intermediary business to banks. Besides, the steady and healthy development of commercial bills business is significant for adjusting national economic structure, promoting interest rate liberalization, supporting local economic development, expanding the source of profits. However, as the slowdown of economic growth trend, increasing pressure of the economic downturn and adjusting industrial structure, the implied risks in commercial bills business have begun to expose, meanwhile, it resists the healthy development of commercial bills. In fact, some traditional industries with poor anti-risk capacity have increased the probability of credit default. Furthermore, the breaking intensively of the commercial bills credit risks leads the market rate to fluctuate drastically, and resulting in the risks of the commercial bills business of banks have occurred frequently. In the end of 2016, the Shanghai Commercial Paper Exchange Corporation LTD has established, which means it has begun to turn the traditional trading mode into the electronic mode. The information technology risk of commercial bank's bill business became increasingly prominent and the influence became greater and greater. With the exposure of commercial bank's bill business risks cases, the operational risks, compliance loopholes and new fraud operation of the bill business have also been exposed one by one. Therefore, it is particularly important to study the risk management of commercial bank bills. This paper takes the risk management of bill business of QS Bank as the specific research object. And it sorts the related literature of commercial bank bill risk management at home and abroad, and compares the research theories of domestic and foreign scholars on the risk management of commercial bank bill business. And it takes them as the theoretical basis of making research analysis of QS bank bill business risk management. By collecting the acceptance and discount data of bill business in recent ten years, this paper studies the development trend of bill business. And it collates the representative cases and data of risk events of bill business in QS Bank from 2015 to 2017, and through interviewing and exchanging with the practitioners of QS bank's bill business, this paper analyses the current situation of the operation and risk management of QS bank's bill business, and concludes that the risk of this bank's bill business mainly concentrates on three aspects: credit risk, market risk and operation risk. The main problems of risk management include imperfect risk management system of bill business, business decentralization weakening the effectiveness of risk management, weak risk awareness leading to business review being formalized, unscientific monitoring technology weakening the ability of risk identification, and imperfect risk reporting system leading to inadequate post-monitoring. From two aspects of risk prevention and risk control, this paper puts forward some suggestions on Risk Management Optimization of QS bank bills business. Through the prevention of credit risk, market interest rate risk and operational risk, the purpose of risk prevention of QS bank bills business is achieved. By optimizing the statistical management of risk information and the accounting control of risk link, the QS银行票据业务风险管理研究 IV emergency management system is improved, and effective risk management supervision is implemented to realize the risk control of QS bank bills business. In order to ensure the smooth implementation of QS bank bill business risk management optimization proposals, three measures are put forward: adjusting risk management organization, training risk management professionals and improving risk management information system. The optimization suggestions and prevention measures about QS bank’s risk management mentioned in this paper have certain practical significance. Because they can solve the problems which exist in the bank's bill business risk management, and they can effectively prevent and control the occurrence probability of the bank's bill business risk, and they can realize the bank's strategic goal of stable operation. In addition, the contents, methods and conclusions of this study can also provide reference and reference for other similar city commercial banks to study the risk management of bill business. Key words: QS Bank; Bill Business; Risk Management of Bill 目 录 V 目 录 第1章 绪论 .......................... 1 1.1 研究背景 ......................... 1 1.2研究意义 ......................... 2 1.3 国内外研究综述 ................... 2 1.3.1 票据业务的内涵 ............... 3 1.3.2 票据业务的风险类型 ....... 4 1.3.3 票据业务的风险管控 ....... 5 1.3.4 国内外研究评述 ............... 7 1.4 研究内容方法与技术路线 ........... 8 1.4.1 研究内容........................... 8 1.4.2 研究方法........................... 8 1.4.3 技术路线........................... 9 1.5 研究的创新点 .................... 10 第2章 票据业务风险管理的理论基础 ........... 11 2.1 商业银行票据业务的风险管理模式 .. 11 2.1.1 商业银行风险管理模式的发展 .................... 11 2.1.2 票据业务的全面风险管理 ............................ 12 2.2 商业银行票据业务的风险类型 ...... 13