商业银行票据业务风险与审计对策研究——以农行票据案为例

Research on Commercial Bank's Bill Business Risks and Audit Countermeasures

票据市场是金融市场的重要组成部分,票据业务是商业银行的主要经营业务,如何有效防止票据业务风险是当前监管部门和商业银行共同面临的重大课题。基于内部控制理论对2016年中国农业银行北京分行39亿票据案的分析结果表明,如果不能迅速解决内部控制的问题,票据业务存在的风险将会使得商业银行遭受重大损失。因此,商业银行应创造良好的内部控制环境,进行有效的风险评估,严格落实好内部控制活动,畅通信息与沟通渠道,加强内部监督。

The bill market is an important part of the fi nancial market.The bill business is the main business of commercial banks.How to eff ectively prevent bill business risks is a major issue currently facing both regulatory authorities and commercial banks.Based on the internal control theory,the analysis of the 3.9 billion bill case of the Agricultural Bank of China Beijing Branch in 2016 shows that if the internal control problem cannot be resolved quickly,the risks in the bill business will cause commercial banks to suffer heavy losses.Therefore,commercial banks should create a good internal control environment,conduct eff ective risk assessments,strictly implement internal control activities,smooth information and communication channels,and strengthen internal supervision.