泛亚电竞

银行违规办理贸易融资案

发布:泛亚电竞_泛亚电竞app怎么下载-官网APP下载 2016-09-15 12:25 来源:泛亚电竞_泛亚电竞app怎么下载-官网APP下载 《中国外汇》第15期 作者:国家外汇管理局管理检查司

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银行违规办理贸易融资案

A Case Study on Illegal Trade Financing

waihuijuweifangshizhongxinzhiju(yixiajiancheng“weifangzhongzhi”)congyinxingshujuqieru,faxianmaoyirongzichaochangzengzhangyewu,zaitongguofenxibiduixiangguanqiyedeshouzhi,suodingbupipeiqiye,chachuleyiqiyinxingweiwanchengyewuzhibiao,fangqi“zhanyesanyuanze”,shenzhiyaoqiuqiyepeihezuojiadeweiguianjian。weifangzhongzhitongguoduiyinxingweiguiwentidejiancha,yanshendaoduixianyiqiyejinxingjianchahechufa,shixianleduiweiguixingweidequanliantiaochachu。

泛亚电竞 trade financing has at times been used to violate foreign exchange control regulations. such irregularities have led to losses of foreign exchange and had an impact on the reliability of official financial and economic data. the following article looks at one such case of irregularities related to trade credit. it examines the role of one bank -- to be referred to only as bank a -- and how it eschewed its obligations as a gatekeeper and assisted domestic companies in improper activities.

案件线索

Case Analysis

泛亚电竞 genjuguojiawaihuiguanlijuduiyinxingwaihuiyewu“liangjiaqiang、liangezhi”zhuanxiangjianchadeyaoqiu,weifangzhongzhiduizxyinxingwaihuiyewushujujinxinglefeixianchangfenxi,faxiangaixing2014nianmaoyirongzijinezengzhangjiaokuai,yushicongzhongxuanquxiangguanqiye,biduiqiyedechukoushouhui、chukoubaoguan、chukoujiehuihemaoyirongzishuju,bingxuanquchaejiaodaqiyedemaoyirongziyewujinxingzhongdianjiancha。tongguojiancha,chashilezxyinxingbanlijingchangxiangmuzijinshoufuerweiduijiaoyidanzhengdezhenshixingjiqiyuwaihuishouzhideyizhixingjinxinghelishenchadeyewugong4bi,jine3865wanmeiyuan。zaicijichushang,weifangzhongzhiyoujiangjianchayanshenzhishexiantigongxujiachukoubaoguandande4jiaqiye,bingchashileqitijiaodanzhengbuzhenshidexingwei。

泛亚电竞 according to the requirements of the state administration of foreign exchange on the special measures to strengthen internal controls and external supervision and restrain illegal activities,the safe weifang branch conducted an off-site analysis of bank a's foreign exchange business data. it discovered that the bank's trade financing business increased dramatically in 2014. later it selected several enterprises and made a comparison of their export earnings,export declarations,export settlements and trade financing data. inspections were conducted for those with a significant upturn in trade financing business. through this inspection,it determined that bank a failed to make a reasonable effort in verifying the authenticity of trade documents in four questionable transactions that had a value of us$38.65 million. the safe weifang branch inspected four enterprises suspected of making false customs declarations and submitting other falsified documents. 

案情简介

Abstract

2014nian,zxyinxingweifangfenxingwei4jiaqiyebanlichukouyahui4bi,gongji3865wanmeiyuan,suoliucunde12fenchukoubaoguandan,juntaogailejine。ru,2014nian6yue13ri,weicmzybanlichukouyahuiyewu1bi,jine2000wanmeiyuan,shenheliucunchukouhuowubaoguandanfuyinjian2zhang。qizhong: yifenbaoguandanfuyinjianxianshihuowuzongjiawei1278.65wanmeiyuan,danjingchaxunhaiguanshuju,gaibaoguandandeshijibaoguanjinewei1.11wanmeiyuan;lingyifenbaoguandanfuyinjianxianshihuowuzongjiawei1221.97wanmeiyuan,jingchaxunhaiguanshuju,gaibaoguandandeshijibaoguanjinewei3.69wanmeiyuan。

in 2014,bank a's weifang branch had export bill purchases linked to four companies and amounting to us$38.65 million. in 12 instances,export declarations were altered. for example,on june 13,2014,there was one export bill purchase on behalf of enterprise a amounting to us$20 million. there were two export declarations selected for audit. one declaration showed a stated amount of us$12.8 million worth of goods,but the actual transaction amount turned out to be us$11,000. another declaration was for us$12.2 million,but the actual was us$36,900.

定性和处罚

Legitimate Underlying Transaction

shangshuxingweiweifanle《zhonghuarenmingongheguowaihuiguanlitiaoli》dishiertiaoguanyu“jingchangxiangmuwaihuishouzhiyingdangjuyouzhenshi、hefadejiaoyijichu。jingyingjiehui、shouhuiyewudejinrongjigouyingdanganzhaoguowuyuanwaihuiguanlibumendeguiding,duijiaoyidanzhengdezhenshixingjiqiyuwaihuishouzhideyizhixingjinxinghelishencha”deguiding,《guojiawaihuiguanlijuguanyuwanshanyinxingmaoyirongziyewuwaihuiguanliyouguanwentidetongzhi》(huifa〔2013〕44hao)diertiaoguanyu“yinxingyingdangzunxun‘lejienidekehu’yuanze,qieshilvxingmaoyirongzizhenshixing、heguixingshenchazhize,jijizhichishitijingjizhenshimaoyirongzixuqiu,fangzhiqiyexugoumaoyibeijingtaoquyinxingrongzi”deguiding,yiji《huowumaoyiwaihuiguanlizhiyin》(huifa〔2012〕38hao)disitiaoguanyu“jingyingjiehui、shouhuiyewudejinrongjigou(yixiajianchengjinrongjigou)yingdangduiqiyetijiaodemaoyijinchukoujiaoyidanzhengdezhenshixingjiqiyumaoyiwaihuishouzhideyizhixingjinxinghelishencha”deguiding,shuyubanlijingchangxiangmuzijinshoufu,weiduijiaoyidanzhengdezhenshixingjiqiyuwaihuishouzhideyizhixingjinxinghelishenchadexingwei。

泛亚电竞 the above activities violated the provisions of article 12 of the regulations of the people's republic of china on foreign exchange control which state that foreign exchange earnings and expenditures should have a legitimate underlying transaction. financial institutions conducting foreign exchange settlements and sales need to verify the authenticity of the underlying transaction and make an effort to determine that foreign exchange income and expenditures are reasonable. in this instance,the companies involved violated the provisions of article 2 of the notice on issues concerning the improvement of the foreign exchange control of banking trade financing business from the state administration of foreign exchange (safe [2013],no 44) which states that banks need to understand their clients,verify the authenticity of a transaction and ensure that trade financing conforms with actual transaction amounts. article 4 of the guidelines for the administration of foreign exchange in trade in goods (safe [2012],no 38 ) states that financial institutions conducting foreign exchange settlements and sales must verify the authenticity of the import and export transaction documents submitted by the enterprises. in this case,the bank in question did not make a reasonable effort to assess the foreign exchange earnings and expenditures of the enterprises in question. the bank failed to verify the transaction documents and ensure the foreign exchange income and expenditures were reasonably consistent with past amounts.

泛亚电竞 genju《zhonghuarenmingongheguowaihuiguanlitiaoli》disishiqitiaoguanyu“jinrongjigouyouxialieqingxingzhiyide,youwaihuiguanlijiguanzelingxianqigaizheng,meishouweifasuode,bingchu20wanyuanyishang100wanyuanyixiadefakuan;qingjieyanzhonghuozheyuqibugaizhengde,youwaihuiguanlijiguanzelingtingzhijingyingxiangguanyewu: (yi)banlijingchangxiangmuzijinshoufu,weiduijiaoyidanzhengdezhenshixingjiqiyuwaihuishouzhideyizhixingjinxinghelishenchade……”deguiding,weifangzhongzhiduizxyinxingweifangfenxingchuyi36wanyuanfakuan。

article 47 of the regulations on the administration of foreign exchange of the people's republic of china states that in such cases foreign exchange administration authorities should order companies involved in such infractions to correct their documentation. additionally,illegal gains can be confiscated and a fine of 200,000 yuan to one million yuan can be imposed. in serious cases,foreign exchange authorities can order a bank to cease its operations in a certain area of business. in this case,the safe weifang branch imposed a fine of 360,000 yuan on bank a's weifang branch.

tongshi,weifangzhongzhihaigenju《zhonghuarenmingongheguowaihuiguanlitiaoli》disishibatiaoguanyu“youxialieqingxingzhiyide,youwaihuiguanlijiguanzelinggaizheng,jiyujinggao,duijigoukeyichu30 wanyuanyixiadefakuan,duigerenkeyichu5 wanyuanyixiadefakuan: ……(san)weianzhaoguidingtijiaoyouxiaodanzhenghuozhetijiaodedanzhengbuzhenshide”deguiding,duishexiantigongxujiachukoubaoguandande4jiaqiyefenbiechuyile10zhi30wanyuandefakuan。

泛亚电竞 additionally,article 48 of the regulations on the administration of foreign exchange of the people's republic of china states that foreign exchange authorities can issue warnings and impose a fine of not more than 300,000 yuan on enterprises and not more than 50,000 yuan on any individual for the submission of false documents. safe's weifang branch imposed fines of 100,000 yuan to 300,000 yuan on the four enterprises which submitted false customs declarations.

启示和思考

Management Issues

yaocongyixiafangmianjiaqiangyinxingzhixingzhanyesanyuanzedeguanli:

the above case showed the necessity for strengthened management of the three general principles of business development for financial institutions.

yishiwanshanyinxingneibuzilvjizhi。yinxingyingzaichongfenshibiefengxiandejichushang,shejishiheqitediandeneibuguanlizhiduheyewucaozuoliucheng,jiangzhanyeyuanzeyuyinxingxiangguanyewuliuchengjinxingzhenghe,jianlikehudeshenfenshenchahefengxianyewudejiandushenchajizhi,shixianbutongbumenjiandekehujiaoyi、jingying、xinyongpingjidengxinxidegongxiang,qianghuayinxingguanchezhanyesanyuanzedeneibujizhibaozhang。

泛亚电竞 first,this case demonstrated there is a need for tighter internal self-discipline at some of the nation's banks. banks need an internal management system and business operation process suitable to their own characteristics. it must be capable of recognizing risks while integrating development principles. banks must also establish an effective supervision and review mechanism that can assess customer identity verification efforts and risk reviews. bank departments must step up the sharing of information related to customer transactions,customer management and credit ratings in order to boost internal discipline and conform with general business development principles.

ershijiaqiangyinxingneibujiandupeixun。yinxingyingzhidingneibuzhiyin,jiaqiangduifenzhijigoudezhidao,shixianyangedeguanlijiandu、mingxidezerenfengong、wanshandexitongkongzhijijingchangxingdegangweipeixun,zengqiangyuangongzunxunzhanyeyuanzedeyishihezeren,tigaoneikongzhiduhecaozuoliuchengdezhixingli。

second,there is a need for upgraded internal supervision and training. banks should formulate internal guidelines to strengthen guidance for their branch operations to achieve stricter management and supervision,achieve a clear division of responsibilities and perfect their systems of control.

sanshiyaojinyibujiaqiangmaoyirongziyewudejianguan。yaojiaqiangduimaoyirongziyewudefeixianchangjiance。tongguohuowumaoyixitong、richangbaobiaodengqudaojishizhangwoxiaquyinxingduiqiyemaoyirongzidezengjianbianhuaqingkuang,jianlihewanshanfengkongzhidu,duichuxianyichangbodongdeqiyejishijinxingdiaocha、qiuzheng,jiaqiangyichangshujudebidui,guankongrongzifengxian。third,there is a need for strengthened regulatory supervision of trade finance business. off-site monitoring of trade finance operations needs to be improved. daily reports on payments and the trade in goods can help authorities gain a better picture of changes in the volume of enterprise trade financing by banks within their jurisdiction. there is also a need for improved risk controls that allow inspections to assess abnormal fluctuations in enterprise financing in a timely manner.

guojiawaihuiguanlijuguanlijianchasi gonggao

泛亚电竞 this article was written by the supervision and inspection department of the state administration of foreign exchange

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