票据出表模式演变研究

Research on Evolution of Bill Off-balance sheet Model

近两年来,票据市场风云变幻,量价变化波澜壮阔、"票据门"案件频发、各类检查应接不暇,商业银行疲于应付,票据营收却屡创新低。究其根源,不规范的出表行为是造成市场动荡的主因。基于此,本文从理论与实证两个角度出发,通过梳理资产出表在票据领域的模式演变与相关会计科目数据变动,进而探索票据市场出表、风险、监管之间的逻辑关系,给市场把脉,以期寻找新的票据利润承接点。

In recent two years, bill market changed greatly with volume fluctuated remarkably. The so-called bill gate happened frequently. Commercial banks were tired of all kinds of inspection while the income of bill business became less and less. The illegal off-balance sheet action is the main reason which generated the market fluctuation. With above background, the author analyzed the problem from theory and empirical aspects respectively. The author summarized the changes of bill off-balance sheet model and relevant data in accounting subjects and discussed the logical relationship of off-balance sheet action, risk and supervision of bill business and diagnosed the bill market so as to find new undertaking profit point of bill business.