一、问题的提出票据融资是我国近年来增幅最高、发展最快的一种融资方式。票据业务已成为商业银行调整资产结构、管理流动性、提高竞争力的一种重要手段。从国内几家上市商业银行公布的数据来看,票据贴现在期未总资产中已占据了相当大的比重。然而在对各上市银行年报信息的分析中我们发现,尽管各家银行按国内会计标准编制的财务报告都取得无保留审计意见,同时审计报告中也均称这些会计报表"符合国家颁布 First, the issue raised Negotiable bills financing is our country in recent years, the highest increase, the fastest growing a way of financing. The bill business has become an important means for commercial banks to adjust their asset structure, manage their liquidity and enhance their competitiveness. According to the data released by several listed commercial banks in China, the discount of discounted bills has taken up quite a large proportion of the total assets. However, in the analysis of the annual reports of listed banks, we found that although all the financial reports prepared by the banks according to the domestic accounting standards have obtained the unqualified audit opinion, the audit reports also refer to these financial statements as conforming to the promulgation of the State