| Unit settlement account,as the starting point and end point of fund receipt,payment and settlement,is the basis of all economic activities.Unit account management is an important work related to social and financial stability and boosting economic reform and development.With the development of economy and the trend of intelligent information technology,as well as the regulatory requirements of optimizing enterprise services,commercial banks are facing increasing pressure and challenges.Therefore,as a financial carrier,how to strengthen the management of unit settlement accounts,prevent the use of accounts for tax evasion,financial fraud and other activities from the source,and give full play to the role of "financial stabilizer"is the "top priority" of the current bank risk management.In recent years,the business volume of unit settlement account of LC Branch of Agricultural Bank of China has been increasing,especially the business of opening and changing accounts.As a result,the amount of account errors increases,and the pressure of account risk management continues to increase.This has brought risks and challenges to the normal operation of LC branches.This thesis takes LC Branch of Agricultural Bank of China as the main research object,focusing on the bank’s unit settlement account risk management.First of all,this thesis introduces the former people’s theoretical achievements by combing and sorting out the relevant literature at home and abroad;Secondly,taking ABC LC Branch as the research object,we focus on discussing and analyzing the current situation of its corporate settlement account risk management,and deeply analyze its existing problems based on the data collected through research.The main problems include:slow growth rate of unit settlement account in LC branch,low quality of account,and risks faced in the links of account opening,change and closing.Through further analysis,it is found that the reasons for the management risks of settlement accounts in LC branch of Agricultural Bank of China are as follows:lack of account opening process,imperfect customer due diligence,obvious defects in the determination of responsibilities of various departments,backward management tools and information system,etc.Finally,in view of the shortcomings of the settlement account risk management of LC branch of Agricultural Bank of China,the thesis puts forward constructive suggestions from the aspects of account business process,customer due diligence,internal control management,strengthening risk awareness and account knowledge publicity and education.In this thesis,the LC branch of Agricultural Bank of China is used as an example to study the risk management of corporate settlement accounts,which can sort out the existing problems in the account management of LC branch,enhance the management system of corporate settlement accounts,and help to provide reference opinions and positive support for upgrading its risk management level of corporate settlement accounts. |
