近年来,票据业务在信用社得到较快发展,然而,信用社在票据业务的管理上存在一定的漏洞,对签发承兑汇票真实贸易背景的审查不够严格,形成了一定数量的“融资票”。由于没有真实的贸易背景,这部分承兑(敞口部分)缺乏相应的资金来源,致使票据到期后,企业资金账户余额不足, In recent years, the bill business has been developed rapidly in the credit cooperatives. However, the credit cooperatives have some loopholes in the management of bill business. The review of the real trade background of the issue of acceptance bills is not strict enough and a certain number of “financing bills” have been formed. In the absence of a real trade background, this part of the acceptance (the open part) lacks a corresponding source of funds, resulting in the maturity of the instrument, the balance of the enterprise’s capital account is insufficient,