银行承兑汇票是一种以银行信用为依托的结算性票据,具有信用、支付结算、融资等功能。目前,其已经成为企业贸易往来中重要的结算方式之一。由于贸易企业相关人员对银行承兑汇票缺乏必要的风险防范措施,使承兑汇票结算风险日益增多。本文分析了贸易企业银行承兑汇票结算中存在的问题,并提出了对策建议。 Bank acceptance bill is a kind of settlement bills based on bank credit, with credit, payment and settlement, financing and other functions. At present, it has become one of the important settlement methods in business transactions. Due to the lack of the necessary risk prevention measures for bank acceptance bills by the relevant personnel of trading enterprises, the risk of acceptance draft settlement is increasing day by day. This article analyzes the existing problems in settlement of commercial bank acceptance bills and puts forward countermeasures and suggestions.