摘要
我国的金融业目前正处于一个快速发展的时期,银行承兑汇票作为重要的金融结算手段,6
推广以来,成为了企业重要的结算工具。随着市场经济的不断发展和完善,企业对采用以银行承
兑汇票作为结算方式的要求也越来越强烈。企业签发票据将未来的购买力转化为现实购买力,加
快了商品流通,为企业拓宽融资渠道,降低融资成本。银行承兑汇票业务也可以使银行优化资产
配置,获得丰厚的利润,避免信用贷款和抵押贷款到期展期的现象,因此签发银行承兑汇票的金
融机构越来越多。但是,随着票据业务的扩大和发展,其风险也在不断增加,因银行承兑汇票业
务而滋生的犯罪已经位居金融犯罪的首位,以操作风险和诈骗风险为首的风险点尤为突出,给银
行和企业造成了严重的经济损失。为了降低票据风险的发生,保护银行资金安全,就要从引起风
险产生的源头抓起,防控和规避在银行承兑汇票整个业务中可能产生的各种风险,保证银行顺利
的开展票据业务。

国家开发银行宁夏分行作为宁夏区重点金融机构,为进一步满足区内重点企业的融资要求,
提高国家开发银行宁夏分行中间业务收入,银行承兑汇票业务量也与日俱增。本文将以票据市场
环境为背景,以业务流程为主线,在阐述银行承兑汇票业务的相关含义的基础上,分析如何在票
据业务办理中对已出现的风险釆取措施,对未出现的风险加以识别、控制和预防,为分行营造票
据业务安全运营的环境。通过制定相应的防范措施、探讨相关对策和措施,有效规避可能产生的
各种风险,倡导票据合规经营理念,从而保证国家开发银行宁夏分行银行承兑汇票业务的健康发
展。

关键词:国家开发银行宁夏分行,银行承兑汇票,风险,防控
Abstract
China&39;s financial industry is experiencing a period of rapid development. As an important means
of financial settlement, the bank acceptance bills became an important settlement instrument for
enterprises since its introduce. Along with market economy&39;s development and improvement,
enterprises&39; desire for bank acceptance bills as a settlement instrument are getting stronger. Enterprises&39;
issuance of notes help transform their future purchasing power into present purchasing power, speed up
the flow of goods, reduce their cost of financing and broaden their financing channels as well.
Conducting bank acceptance bills business also enables banks to optimize their asset allocation, obtain
huge profits,avoid credit- and mortgage-loan extensions, therefore more and more financial institutions
began to issue bank acceptance bills. However, with the expansion and development of bank acceptance
bill business, its risk is also increasing at the same time. The number of crimes resulted from bank
acceptance bills have already ranked first among various financial crimes. The risk point of operational-
and fraud-risk are particularly serious, causing serious economic losses to banks and enterprises. In
order to reduce the risk of bills business and ensure the safety of banks&39;funds, we should adopt
measures considering the origin of risks, prevent and avoid all various risks may appear during the
whole process of bank acceptance bills business.
As a key financial institution in Ningxia, China Development Bank Ningxia branch is conducting
more and more bank acceptant bills business with purposes to meet financing requirements from key
enterprises in Ningxia and enhance its intermediate business income. This paper will take bills market
as background and business process as mainline to analyze how to handle emerging risks and recognize,
control and prevent potential risks in business process, basing on demonstrating related concept
meanings of bank acceptance bills and formulate a safe operation environment for bills business of
Ningxia branch. Through adopting corresponding prevention measures, researching related policies and
measures, to effectively avoid various risks which may arise and advocate bills business principles, so
as to ensure the healthy development of bank acceptance bills business of China Development Bank
NingXia Branch.
Key Words: China Development Bank Ningxia Branch, Bank acceptance bills, Risk, Prevention