The Hazards Of The Group's Customer Related Transactions, Identification And Prevention Research

Commercial Bank's group customer refers to the enterprise group customer. The enterprise group is the client base that has direct or indirect control relations, or the composition of other important connection sides. According to the relations difference in the group, the internal connection transaction mainly concentrates on the Upstream Enterprises providing the half-finished products or raw materials for the Downstream Enterprises, as well as the Downstream Enterprises providing the sales companies for the finished products or the massive assets reorganization, the merger and acquisition, the fund intercourse and the debt reorganization between the enterprises in the group. Although the connection transaction has the function of transaction cost reduction, but it takes the non-fair and just condition as the foundation, violating the fair competition principles and harming the Creditor Banks'legitimate rights and interests. This is the general characteristic of the connection transaction, as well as the standard that judges whether the group customers have connection transactions. The key that the Commercial Bank enhances its business management level is to recognize and guard connection transactions.By investigating the Commercial Banks'business, this article has thoroughly analyzed the characteristic of the group customers and the connection enterprises. It has promulgated the overall condition and credit risk characteristic of the group customers. It has proposed the overall principle and concrete methods to recognize the connection enterprises. It has studied the present situation, the harm, the recognition methods of connection transactions as well as the reasons which connection transactions occur (motive). It has stated some advice to guard connection transactions. According to the accounting system : The stockholder's rights proportion of first shareholder, the receivable (payable) ratio of the connected sides, other receivable ( payable) ratio of the connected sides, other service profit margin, the investment returns ratio, outside business revenue and expenditure net amount rate etc. to establish the synthetic evaluation model of the group customers connection transaction. It has chosen 20 households to be listed from the mainland stock market as the sample, including 10 households normal and 10 households condemned publicly because of connection transactions. First, this article examined its evaluation model, then analyzed by a case (a local pharmaceutical company's data). This article's merits are analyzing the connection transactions and proposing how to recognize them.The author has been engaged in the management and supervision work in financial organs of banking industry for a long time. He has the profound understanding of banking industry's management and risk. Before writing this article, he has spent massive energy on connected transactions among group customers. So it's a really good article.