【摘要】：應(yīng)收賬款質(zhì)押融資起源于19世紀(jì)中期的美國。它已經(jīng)成為現(xiàn)代企業(yè)特別是中小企業(yè)融資的主要方式。在為小企業(yè)擔(dān)保的貸款中,有70%是以存貨或應(yīng)收賬款單獨(dú)或共同擔(dān)保的。由世界銀行在近年發(fā)起的經(jīng)濟(jì)實(shí)體調(diào)查,在一百三十個(gè)調(diào)查對象中只有包括中國在內(nèi)的二十二個(gè)經(jīng)濟(jì)實(shí)體不能使用應(yīng)收賬款作為抵押物獲得銀行貸款。由中國人民銀行于2007年發(fā)布的《應(yīng)收賬款質(zhì)押登記辦法》為推進(jìn)應(yīng)收賬款質(zhì)押融資提供了制度支持。同年的10月1日,《中華人民共和國物權(quán)法》正式頒布并實(shí)施,其中首次明文規(guī)定應(yīng)收賬款可以作為質(zhì)押的權(quán)利。作者選擇中國農(nóng)業(yè)發(fā)展銀行株洲市分行對應(yīng)收賬款質(zhì)押融資業(yè)務(wù)風(fēng)險(xiǎn)管理進(jìn)行研究。 首先,文章對應(yīng)收賬款質(zhì)押融資在國內(nèi)外的發(fā)展進(jìn)行了研究；然后通過對國內(nèi)應(yīng)收賬款融資環(huán)境的分析,詳細(xì)闡明了目前我國開展應(yīng)收賬款融資貸款業(yè)務(wù)的優(yōu)劣勢；其次,本文以株洲市農(nóng)業(yè)發(fā)展銀行為研究對象,從總體環(huán)境分析入手,結(jié)合該市農(nóng)業(yè)發(fā)展銀行業(yè)務(wù)特點(diǎn)對開展應(yīng)收賬款融資貸款業(yè)務(wù)的風(fēng)險(xiǎn)等進(jìn)行了解析；再者,根據(jù)株洲市農(nóng)業(yè)發(fā)展銀行開展應(yīng)收賬款融資貸款業(yè)務(wù)可能面臨的銀行風(fēng)險(xiǎn)以及如何提升業(yè)務(wù)質(zhì)量提出了相關(guān)建議；最后,從外部信用環(huán)境創(chuàng)建和業(yè)務(wù)流程管理等角度進(jìn)一步闡述了加強(qiáng)風(fēng)險(xiǎn)防控的保障措施。 發(fā)展應(yīng)收賬款質(zhì)押融資是國際銀行的普遍實(shí)踐,也是中國銀行業(yè)發(fā)展的必然趨勢。論文通過解剖株洲市農(nóng)發(fā)行這只“麻雀”,對應(yīng)收賬款質(zhì)押融資風(fēng)險(xiǎn)防范與控制進(jìn)行較為系統(tǒng)的研究。研究認(rèn)為,通過完善應(yīng)收賬款質(zhì)押融資業(yè)務(wù)制度,規(guī)范應(yīng)收賬款質(zhì)押融資業(yè)務(wù)流程,豐富應(yīng)收賬款質(zhì)押融資業(yè)務(wù)品種,并通過優(yōu)化外部信用環(huán)境,加強(qiáng)中小企業(yè)信用體系建設(shè)等保障措施,可以有效防范和控制應(yīng)收賬款質(zhì)押融資業(yè)務(wù)風(fēng)險(xiǎn)。在此基礎(chǔ)上,可適當(dāng)加快應(yīng)收賬款質(zhì)押融資業(yè)務(wù)發(fā)展,部分解決企業(yè)融資難的問題,并使之成為銀行新的信貸業(yè)務(wù)增長點(diǎn)。
[Abstract]:The financing of accounts receivable pledge originated in the United States in the middle of the 19 th century. It has become the main way of financing for modern enterprises, especially small and medium-sized enterprises. Of the loans secured for small businesses, 70 per cent are individually or jointly guaranteed on inventory or accounts receivable. In a survey of economic entities initiated by the World Bank in recent years, only 22 of the 130 respondents, including China, could not use accounts receivable as collateral to obtain bank loans. The Registration method of accounts Receivable Pledge issued by the people's Bank of China in 2007 provides institutional support for the promotion of accounts receivable pledge financing. On October 1 of the same year, the property Law of the people's Republic of China was promulgated and put into effect, which stipulates for the first time that accounts receivable can be used as pledge. The author chooses the branch of Agricultural Development Bank of China Zhuzhou City to study the risk management of accounts receivable pledge financing business. First of all, this paper studies the development of accounts receivable pledge financing at home and abroad, and then through the analysis of domestic accounts receivable financing environment, expounds the advantages and disadvantages of developing accounts receivable financing loan business in China. Secondly, this paper takes Zhuzhou Agricultural Development Bank as the research object, from the overall environment analysis, combining with the characteristics of the city's agricultural development bank business characteristics of the development of accounts receivable financing and loan business risk analysis; Furthermore, according to the bank risk that Zhuzhou Agricultural Development Bank may face in carrying out accounts receivable financing loan business and how to improve the business quality, the paper puts forward some relevant suggestions. Finally, from the external credit environment creation and business process management, the paper further expounds the safeguard measures to strengthen risk prevention and control. The development of accounts receivable pledge financing is a universal practice of international banks and an inevitable trend of the development of Chinese banking industry. Through dissecting the "sparrow" of Zhuzhou Agricultural Development Bank, this paper makes a systematic study on the risk prevention and control of accounts receivable pledge financing. Through perfecting the system of accounts receivable pledge financing, standardizing the business process of accounts receivable pledge financing, enriching the variety of accounts receivable pledge financing business, and optimizing the external credit environment, Strengthening the credit system construction of small and medium-sized enterprises can effectively prevent and control the risk of accounts receivable pledge financing business. On this basis, we can speed up the development of accounts receivable pledge financing business, partly solve the problem of enterprise financing difficulties, and make it become a new credit business growth point of banks.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F832.2

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