【财经网(博客,微博)专稿】记者 高欣 [Financial network(blog,Micro bo)feature]reporter GaoXin

　　在银行风控日益趋紧的当下，仍有部分银行内控依旧混乱，部分业务仍踩在监管红线上。

In the bank wind control increasingly tightens the present,There are still part of the bank internal control is still confusion,Part of the business is still on the supervision on the red line.

　　近日，记者收到一封举报文件，材料为关于中国工商银行湖南衡山支行 （以下简称“工行衡山支行）和衡阳兆基铜业有限公司（以下简称“兆基铜业”）以及其股东的融资担保纠纷案。而在这个案件背后，却隐藏着不为人知的秘密。据材料显示，在公司停产、担保合同签字、债务人办理贷款的公章均为伪造的情况下，工商银行依旧为其发放近4000万元贷款。

recently,Reporter received a report file,Material is about the industrial and commercial bank of China hunan hengshan subbranch of a bank (Hereinafter referred to as"Icbc hengshan subbranch of a bank)And hengyang mega base copper co., LTD(Hereinafter referred to as"Mega base copper")And the shareholder's financing guarantee.And behind in this case,But hidden skeletons in the closet.According to the material shows,The company production/Guarantee contract signed/Deal with the official seal of the loans are for fake cases,Commercial bank still extend for its nearly $40 million loan.

　　然而随着兆基铜业的停产，数千万贷款或成坏账。

However, with the signs base copper production,Tens of millions of loans or into bad loans.

　　

虚构贸易融资下放贷 Fictitious trade financing lending

　　据公开资料显示，衡阳兆基铜业有限公司是衡阳兆基铜业有限公司是经湖南省政府、衡阳市发改委批准的中外合资经营企业，由两位浙商阮兆洪和谢善良以及香港迦南有限公司共同出资4000万元组建。

According to public information display,Hengyang mega base copper co., LTD. Is a sign of hengyang base copper co., LTD. Is the government of hunan province/Hengyang city development and reform commission approved sino-foreign joint venture enterprise,The two RuanZhaoHong zheshang and XieShanLiang and Hong Kong Canaan co., LTD. Is a joint investment 40 million yuan.

　　公司2006年底投资建厂，2007年10月投产，累计实现产值近10亿元，累积缴纳税金1.5亿元，是衡阳市和衡山县的纳税大户，同时也是湖南省有色金属行业前50强企业。

By the end of 2006 the company investment and construction,In October 2007, put into production,Realized total output value of nearly 1 billion yuan,Cumulative pay tax 150 million yuan,Is hengyang and HengShanXian tax leader,At the same time is also the non-ferrous metal industry in hunan province before fifty strong enterprise.

　　然而，2011年初，随着国家对有色金属再生资源行业的政策逐步进行调整，到2011年完全取消退税政策，并调整出口贸易逆差，市场铜价大幅震荡，原材料供应紧张，税负和成本大幅提高，造成公司生产经营大幅亏损。

however,At the beginning of 2011,Along with the country the nonferrous metals renewable resources industry policy gradually adjusted,To eliminate the drawback policy in 2011,And adjust the export trade deficit,Market copper vibrations substantially,Raw material supplies,Tax and cost increase,Caused the company to the production and business operation greatly losses.

　　2011年9月中旬，公司资金链断裂，被迫停产。

In the middle of September 2011,The company capital chain rupture,Was forced to suspend production.

　　值得注意的是在兆基铜业出现经营困境时，公司债权人工行衡山支行仍然分别以土地和房产抵押向兆基铜业贷款2500万元，而后兆基铜业又以应收账款为质押，向工行贷款1700万元。

It is important to note that in mega base copper appear management difficulties,The creditor hengshan icbc branch are still on the land and real estate mortgage loans to mega base copper 25 million yuan,Then mega base copper and to accounts receivable to pledge,Icbc's loan to 17 million yuan.

　　然而值得注意的是，工行衡山支行发放的2500万的贷款是在2011年8月30日，而这时公司已经进入停产状态且有明显信号无法持续经营。

However it is important to note that,Icbc branch hengshan issued by the 25 million loan is in August 30, 2011,And then the company has entered the idling condition and have obvious signal cannot be sustained operation.

　　除上述情形外，据举报材料称，当时因为没有贸易融资所需要的足够的应收账款进行质押，就伪造了一份与杭州富春江冶炼有限公司应付（以下简称“富春江”）给兆基铜业3200万元的购销合同，并且私自刻印富春江的公章。通过虚构贸易背景，并且伪造贸易融资所需要的贸易合同，以与富春江发生的应收账款向工行衡山支行申请贷款，然而工行衡山支行在没有核实贸易背景真实性的情况下，依然向兆基铜业发放了1700万元的贷款。而杭州富春江冶炼有限公司也已承认兆基铜业向银行所提供的贸易背景全部为伪造。

In addition to the outside circumstances,According to the report material says,At that time because there is no trade financing need enough accounts receivable to pledge,Will forge a and hangzhou fuchun river smelting co., LTD. Deal with(Hereinafter referred to as"Fuchun river")To mega base copper 32 million yuan buying and selling contract,Without permission of the official seal and inscription fuchun river.Through the fictitious trade background,And forge trade financing need trade contract,With the fuchun river happen accounts receivable to icbc hengshan subbranch of a bank to apply for a loan,However icbc branch in hengshan not verify trade background the authenticity of the case,Still to mega base copper issued 17 million yuan in loans.And hangzhou fuchun river smelting co., LTD. Has also admitted that mega base copper to bank provides trade background are all fake.

　　此外，据爆料人表示，自然人保证合同也非本人面签，无核实手续，无保证人配偶签字，衡山支行也予以默许。

In addition,According to the blog said,Natural person guarantee contract nor I face sign,No verification procedures,No guarantor sign spouse,Hengshan branch also be acquiesce.

　　但无论从合同规定和银行贷款业务操作规程的各项规定看，保证贸易背景、票据、签字的真实性是银行发放贷款最基本的要求。

But no matter from the contract and bank loan business operation procedures with the provisions of the watch,Ensure trade background/bill/The authenticity of the signature is Banks to issue loans the most basic requirements.

　　记者从兆基铜业和工行衡山支行签订的《国内保理业务合同》看到，应收账款是指乙方转让给甲方的其与购货方在真实、合法的交易和债权债务关系的基础上产生的唯一、具体、特定和排他的无争议合法债权。

Reporters from mega base copper and icbc signed hengshan subbranch of a bank[Domestic factoring business contract]see,Accounts receivable refers to the transfer of party b to party a with the buyer in the real/Legal transactions and creditor-debtor relationship of the only/specific/Specific and exclusive no dispute legal claims.

　　据《银行小企业信贷中心“应收账款质押贷”业务操作规程》显示，拟质押应收账款须符合的条件里要求，贸易基础合同下的商品交易具有真实合法的贸易背景、交易主体和交易行为合法。

According to[Small bank credit center"Accounts receivable pledge loan"Operational rules]display,Quasi pledge receivables must conform to the requirements of the conditions,Trade basis under the contract of commodity traders are true and legal trade background/Trading main body and trading legal.

　　此外，在贷款调查里，“应收账款基础商务合同的真实性”、“应收账款债权证明文件如运输单据、发货证明、提货单据、收货证明及已出具的商品销售发票、增值税发票等的真是合理性”等。

In addition,In the loan in the survey,"Accounts receivable basis the authenticity of the business contract"/"Accounts receivable claim documents such as transport documents/Proof of delivery/Bill of lading according to/Certificate of receipt and already issued by the commodity sales invoice/The VAT invoice, is reasonable"etc.

　　然而工行衡山支行却在乙方虚构贸易背景提供所有造假单据的情况下，没有向富春江、兆基铜业等进行背景核实而发放了贷款。

However icbc branch in hengshan but party b fiction trade background to provide all of the false documents of the case,No fuchun river to/Mega base copper of background check and issue the loan.

　　有银行相关人士向记者表示，工行衡山支行虚构贸易背景帮助企业通过伪造材料进行贸易融资的行为绝非个案，银行内控环节已经失控，业务人员为实现个人利益不惜违反银行相关业务管理规定和监管要求，帮助企业在濒临破产的情况下仍然可以套取银行信贷资金。同时也可以看出，当地银监部门管控不严，给银行业务造假留下很多空间。

A bank relevant personage told reporters,Icbc hengshan branch fiction trade background to help enterprise by forging materials for trade financing behavior is not the case,The bank internal control link is out of control,Business personnel to achieve personal interests would break the bank related business management regulations and regulatory requirements,Help enterprises in the distressed circumstances can still show the bank credit funds.At the same time also can see,Local silver prison department control is lax,To banking fraud left a lot of space.

　　

兆基铜业与工行发生大笔非业务金钱往来 Mega base copper and icbc occur large FeiYeWu money exchanges

　　据举报材料显示，上述贷款中，工行衡山支行领导和贷款经办人均涉嫌收取好处费，据记录在兆基铜业账上的费用看，2007年1月至2011年8月期间，为办理银行贷款列支招待费用约120万元。

According to the report material display,These loans,Icbc hengshan branch leadership and loan handling charge per capita in't,According to the record in mega base copper account costs look,January 2007 to August,To deal with bank loan recovery entertaining cost about $1.2 million.

　　据账目显示，兆基铜业所有与工行发生的往来账目多达数十项，其中向银行领导父亲病危住院送礼、购茶叶送礼、出国游、行长家乔迁送礼等多达数千元到数万元不等。

According to accounts show,Mega base copper all happened with icbc current accounts as many as dozens of,The bank leadership to father dying in hospital gifts/Purchase tea gifts/ChuGuoYou/President's move as many as thousands of yuan, such as a gift to tens of thousands of dollars.

　　除上述兆基铜业账目上的记录外，据大股东阮兆洪提供的“个人列支费用”材料表示，从2006年6月到2011年8月期间发生的费用中，2007年5月至2011年6月，接待旅游列支费用高达100万元，而2007年1月至2011年8月，为办理银行贷款列支招待费用约120万元。在2006年9月至011年8月期间，为“打点”关系，购买路易十三20余瓶(单价2万元/瓶），共计40余万元；高档茶叶50余斤（单价2200元/斤），合计22万元；高档品牌茶壶60余个（单价1-3万元/个），计80余万元；燕窝、名烟名酒数百条/瓶，计100万元，累计列支费用242万元；在2006年10月至2011年8月期间，为公司办理各种事宜，以现金打包累计列支280余万元。总计费用972万元。而以上均为未向公司财务报账的费用情况。

In addition to the mega base copper accounts outside the record,According to the big shareholders RuanZhaoHong provide"Personal recovery cost"Material said,From June 2006 to August 2011 in place during the cost,In May 2007 to June 2011,Reception tourism recovery fees as high as $1 million,But in January 2007 to August 2011,To deal with bank loan recovery entertaining cost about $1.2 million.In September 2006 to August,for"dotting"relationship,Buy louie 13 more than twenty bottle(The unit price 20000 yuan/bottle),A total of ten thousand yuan more than forty;High-grade tea more than fifty jin(The unit price 2200 yuan/jin),Total 220000 yuan;High-grade brand teapot over sixty(Unit 1-30000 yuan/a),Meter of 80 yuan;Bird's nest/MingYan wines hundreds of/bottle,Meter 1 million yuan,Accumulative total recovery cost 2.42 million yuan;In October 2006 to August 2011 period,For the company to deal with all kinds of matters,In cash packing accumulative total recovery of 280 yuan.Total cost is 9.72 million yuan.And above all is not to company financial reimbursement of the cost.

　　据了解，目前工行衡山支行和兆基铜业大股东的国内保理融资纠纷、订单融资纠纷已由衡阳市中级人民法院受理。而审理该案件的民二庭院长的妻子系工行衡山支行的职工，且正好负责主管该行法律事务。

It is understood,Currently icbc hengshan branch and mega base copper big shareholders domestic factoring financing disputes/Order financing disputes already by hengyang city intermediate people's court accepts the.And in the case of the MinErTing wife system icbc hengshan subbranch of a bank worker,And just responsible for competent the legal affairs.

　　据工行衡山支行员工透露，无论判决结果如何，贷款都有成为坏账的可能性，银行相关领导层或会受到相应处罚。目前已有部分经手人员已离职。

According to the icbc hengshan subbranch of a bank employee said,No matter how the verdict,Loans have become the possibility of bad loans,Bank related leadership or will be affected by the corresponding punishment.There are some handling personnel already left.

　　（证券市场周刊供稿）

(Securities market weekly contributors)