论文部分内容阅读
银行会计结算同样存在着风险,如何防范和化解?我们认为应该根据不同的情况,分别制定相应的措施。 （一）切实加强对银行承兑汇票的管理。 1、严格执行签发商业承兑汇票的有关规定。银行承兑汇票是银行对外的信用担保,负有保证票据到期付款的责任。当汇票付款期满,承兑申请人无力付款时银行就必须垫付资金,负起付款责任。因此,签发银行承兑汇票,要严格执行有关文件规定,按照信贷管理办法规定和审批程序,对承兑申请人的资信情况、购销合同、汇票使用对象和汇票记载事项等有关内容进行审查。
Bank accounting and accounting also exist risks, how to prevent and resolve? We think that should be based on different circumstances, respectively, to develop appropriate measures. (A) to strengthen the management of bank acceptance bills. 1, Strict implementation of the relevant provisions issued commercial acceptance draft. Bank acceptance is the bank’s external credit guarantee, bear the responsibility to ensure the due payment of bills. When the bill payment expires, the acceptance of applicants unable to pay when the bank must advance the funds, take responsibility for payment. Therefore, the issuance of bank acceptance bills must strictly implement the provisions of the relevant documents, in accordance with the provisions of the credit management measures and examination and approval procedures, the credibility of the applicants, the purchase and sale contracts, bills of exchange and drafts of objects and other related matters to be examined.