重复开证付汇背后的玄机
jinqi，fujianxianeisanmingshizhongxinzhijujijiyunyongkuajingzijinliudongjianceyufenxixitong、feixianchangjianchafenxixitongjihuowumaoyijiancexitong，tongguofahuifeixianchangjiancedefenxizuoyong，zhunquedingwei、zhuaquxiansuo，faxianleyiqiqiyejinkouxinyongzhengxiangxiatongguobianzaotidanfangshizhongfuduiwaikaizhengfuhui，bingtongguoguanliangongsijiangzijinhuihuijingneideweiguianli。anlizhong，qiyezaizhongfukaizhengdeguochengzhongzaimeijiayinxingliucundedanzhengdoujuyoubiaomianzhenshixing，juyoujiaoqiangdeyinbixing。zheikenengjiyinxingkaizhengdailaiyidingdediankuanfengxian；errenweikuodawaihuizijinliuchuru，zejiadalewaihuijukuajingzijinjianguandenandu。duici，yingyinqigaoduzhongshi。
基本情况
fujianxlgongsi（yixiajianchengxlgongsi）weigufenyouxiangongsi（feishangshi），zhuceyu2012nian7yue，zhuceziben18000wanyuan，zhucediweifujianshengsanmingshi，zhuyaocongshimucaijinchukouyewu，bingyu2012nian8yuehuodeduiwaijinchukoumaoyijingyingbeianzige。gongsiyu2013niankaishijingyingjinkouyewu。jutongji，jiezhi2014nian1yuedi，gongsileijijinkouhuowubaoguan166bi，jine1171.62wanmeiyuan；leijiduiwaijinkoufuhui165bi，jine1544.14wanmeiyuan。gaigongsizongliangchae372.52wanmeiyuan，zijinhuowubi131.80%，qiyezijinliuyuhuowuliupianlimingxian。zaihechaguochengzhongfaxian，xlgongsizaiyidiyinxing——mouyinxinggufenyouxiangongsifuzhouxxzhixing（yixiajianchengfuzhouxxzhixing）banlidejinkouxinyongzhengxiangxiaduiwaizhifuwaihuiyewu，cunzaiwuduiyingjinkouhetongxiangxiadejinkouhuowudaohuobaoguanxinxihuotuihui（shouhui）xinxiqingkuang，gong7bi，jineheji356.31wanmeiyuan。sanmingshizhongxinzhijuyu2013nian12yuediqidongkuadiquxiechajizhi，xiangfujianshengfenjushenqingdiaoqugaigongsizaifuzhouxxzhixingdexinyongzhengyewuziliao。tongguoduixlgongsidexianchangjianchajiduixlgongsizaifuzhouxxzhixingbanlishenqingkaizheng、chengdui/yifu、duiwaifuhuiyewushishenheliucuncailiaoyijixlgongsizaigaixingdeshouxin、maoyirongzidengqingkuangjinxingdexianchangyanshenjiancha，faxianshangshu7bixinyongzhengxiangxiajinkoufuhuiyewu，junweixlgongsicaiquyipihuowubianzaotidanzhongfuduiwaikaizhengfuhui。tongshi，xlgongsiyoujiangshangshu7bikuanxiang，fenpicihuihuijingneiguanliangongsi——fujianhlshiyeyouxiangongsi，huoyirenminbixingshitongguojingneiyinxinggerenjiesuanzhanghufangshishouhuijingnei。muqian，waihuijuyijiangxlgongsilierubleiqiyeguanli，tongshijiangduigaigongsideweiguixingweijinxinglianchachu。
问题分析
泛亚电竞 liyongbianzaotidanzhongfuduiwaifuhui。shangshuxlgongsiliyongyibijuyouzhenshihuowumaoyibeijingdejinkouyewu，xianhouzailiangjiabutongdeyinxingjinxingkaizhengbingfuhui。yibanqingkuangxia，weiguiqiyeduichuandaitidan（datidan）duohuizaigongsisuozaidiyinxingkaizhengfuhui，ertongshiyouyongchuandaitidanjinxingbianzaodehuodaitidan（xiaotidan）zaiyidideyinxingzaicijinxingduiwaikaizhengfuhui。zheiyejiuzaochenglexlgongsizhiyoujinkoufuhuishujuxinxi，wudaohuobaoguanxinxi，kaizhengfuhuiyinxing（byinxing）queyoutidandengshangyedanzhengdeyichangqingkuang。
泛亚电竞 liyonglianzhanghujiangzijinzhongzhuanhouhuiliuchongdangchukoumaoyihuokuan。diaochazhongfaxian，xlgongsijiangxinyongzhengxiangxiawaihuizijinhuizhixianggangzhongjianshangdejingneilianzhanghu（osazhanghu）hou，xianggangzhongjianshangfenpiciyizhifuhuokuanmingyihuihuizhijingneiguanliangongsizhanghushangjinxingjiehui，lianzhanghuchenglegaibianzijinxingzhidezhongzhuanzhan。
taoquyinxingxinyonghuodedixirongzibingtaoli。diaochazhongfaxian，yifangmian，xlgongsixianyiguanliangongsidegudingzichanweidiyawu，tongguoduojiayinxingdeduotoushouxin，huode70%dejinkouyahuirongzichangkouedu，ranhouzaiyibianzaotidandefangshijiangtongyibiyewuzaibutongdeliangjiayinxingjianbanlijinkouyahuirongzi，shuangbeitaoquyinxingxinyong。tongshi，youyujinkouyahuirongzililvzai4%zuoyou，ertongqixianliudongzijindaikuanlilvyibanzai7%yishang，yincixlgongsijidadaoledixirongziyouzhuanqulichademude。lingyifangmian，xlgongsijiangyinxingbufenshouxinrongzieduyibianzaotidanzhongfufuhui，tongguoguanliangongsihuoqiyefadingdaibiaorendegerenjiesuanzhanghushouhuizijinjinxingtaoxiandefangshi，jipanhuolejituangongsidegudingzichandiyawudeshiyongxiaolv，youkehuanjiegongsizishendezijinkunjing。
泛亚电竞 shexiantaohui、weiguihuirudengweiguixingwei。shangshuxlgongsiliyongbianzaotidanzhongfuduiwaifuhui，wuzhenshihuowujiaoyi，shexiantaohui；ergongsizhongfuduiwaifuhuizijintongguoqiguanliangongsi——hlgongsixingchenghuiliu，zeweifanle《huowumaoyiwaihuiguanlizhiyin》disantiaoguanyujingneijigoudemaoyiwaihuishouzhiyingdangjuyouzhenshi、hefadejiaoyibeijing，bingyuhuowujinchukouxiangyizhideguiding，qiguanliangongsi——hlgongsiyicunzaishexianyangaiwaihuizijinzhenshixingzhifeifahuiruzijindeweiguixingwei。
监管建议
jiaqiangqiyezhutidefeixianchangjiance。yishizaifeixianchangjiancehuanjie，kechongfenyunyongfeixianchangjianchafenxixitongdeqiyezongliangzhibiaoshaixuanchuyichangduixiangxinxi，bingtongguohuowumaoyijiancexitongcaijimaoyijinchukouqiyezijinliuhehuowuliudemingxishujuxinxi， yihetonghaoweixiansuo， liyongvlookuphanshusuodingyichangqingkuangfashengdejutishijianjijutimouxieyewu，tigaohuowumaoyixiangxiayichangzijindajidejingzhundu。ershijiaqiangduiguanlianqiyeheguanlianjiaoyidejiance。yingzonghefahuigeyewuxitongdeyuceyujingzuoyong，jiaqiangguanlianqiyedeguanlianjiaoyidepaicha，jishifaxianyichangxiansuo。
泛亚电竞 guanzhuqiyemaoyixiangxiayidijinchukoujiesuanyewu。benanlizhong，qiyeliyongyidiyinxingwufazhangwoqiyeshijijingyingqingkuang，erqiyezhucediwaihuijuyouwufajishiheshizhangwoqiyezaiyidiyinxingkaizheng、chengdui/yifu、duiwaifuhuiyewushitigongdecailiaodejianguanmangqu，yibiaomianheguixingyinzangqitaoxian、taolidongji。duici，zairichangjianguanzhongyingguanzhutongyiqiyezaiduojiayinxingbanli，tebieshidaoyidiyinxingpinfanbanliguimojiaodayewudeqingkuang，yifangfanqiyedeweiguixingwei。
fahuixianchanghechayuwaihuijianchaxiezuojizhi，jiaqianganjianchachulidu。yaojishijiangzairichanghechagongzuozhongfaxiandeyichangxinxijinxinggoutongfanyadianjing，chongfenfahuixianchanghechahewaihuijianchadezhuanzhang，jiadayichangxiansuochashilidu，tigaohuowumaoyiwaihuijianguandeyouxiaoxing。
