银行贸易外汇收支业务真实性审核依赖路径分析及未来转型方式研究——以山东省银行业为例  

Path Analysis of Banks'Dependence on Authenticity Audit of Trade Foreign Exchange Receipts and Expenditures and Study of Future Transformation Methods——Taking Shandong Banking Industry as the Example

作　　者：中国人民银行山东省分行经常项目课题组 刘大勇[2] Subject Group for Regular Project,Shandong Branch,PBC(PBC Shandong Provincial Branch,Jinan 250021,Shandong,China)

机构地区：[1]中国人民银行山东省分行,山东济南250021 [2]中国人民银行山东省分行

出　　处：《金融发展研究》2023年第9期62-68,共7页Journal Of Financial Development Research

基　　金：广西自然科学基金资助项目“基于混频数据深度学习的金融资产价格预测方法及应用研究”(2023GXNSFBA026063);广西哲学社会科学规划研究课题重点项目“重大公共卫生事件冲击下的广西地方金融风险防范化解研究”(20AJY001)。

摘　　要：基于调查问卷方法,以山东省为例,从银行类型、真实性审核、银行展业、考虑因素四个维度,探索各因素在银行开展贸易外汇收支真实性审核中的依赖程度,构建基于结构方程的银行真实性审核依赖路径模型,并在此基础上提出存在的问题及未来银行真实性审核方式转变的路径。研究结果表明,银行展业仍是贸易收支真实性审核的首要依赖路径,当前银行展业能力不足以有效支撑真实性审核转型,外部监管因素一定程度上阻碍了银行真实性审核转型升级,银行性质、层级对真实性审核质量存在显著的影响。Based on the questionnaire method,taking Shandong Province as an example,from the four dimensions of bank type,authenticity audit,bank exhibition,and considerations,we explore the degree of dependence of each factor in the authenticity audit of foreign exchange receipts and expenditures of trade carried out by the bank,and construct the dependence path model of bank authenticity audit based on structural equations,and on the basis of which we propose the problems and the path of transformation of the authenticity audit method of the bank in the future.The research shows that bank exhibition is still the primary reliance path of authenticity audit of trade balance,the current bank exhibition capacity is not enough to effectively support the transformation of authenticity audit,external regulatory factors to a certain extent impede the transformation and upgrading of bank authenticity audit,and the nature of the bank,the tier on the authenticity of the audit quality there is a significant impact.

关 键 词：国际贸易 外汇收支 真实性审核 方式转变 

分 类 号：F830.92[经济管理—金融学]