本文選題：中小科技企業(yè)　切入點：融資問題　出處：《重慶理工大學》2017年碩士論文　論文類型：學位論文

【摘要】：隨著經(jīng)濟的飛速發(fā)展,中小型企業(yè)作為市場經(jīng)濟中的活躍部分,在創(chuàng)造就業(yè)、增加國家稅收和提高經(jīng)濟效益方面有著不可忽視的作用,并且呈現(xiàn)上升的發(fā)展速度。但是,因為中小企業(yè)本身的生產(chǎn)規(guī)模較小、財務(wù)制度的不健全及內(nèi)控制制度不夠完善等這些內(nèi)因因素,再加上外部一些經(jīng)濟環(huán)境因素,諸如信息不對稱與金融體系不健全等,內(nèi)外部因素是中小企業(yè)融資難的重要原因。為了解決中小企業(yè)融資難問題,國外首先提出了供應(yīng)鏈金融的概念,并逐步將其應(yīng)用到企業(yè)的實踐中,在一定程度上緩解了融資問題,應(yīng)收賬款融資模式是新型融資模式中的一種類型,也是在供應(yīng)鏈金融大背景下的產(chǎn)物,在國內(nèi)發(fā)展也日益成熟起來。A公司在2004年創(chuàng)建,是一家集研發(fā)、設(shè)計、制造、銷售、安裝LED照明產(chǎn)品為一體的民營企業(yè),并且公司也專門提供類似照明工程的設(shè)計、施工、安裝調(diào)試以及能源節(jié)約審計等相關(guān)專業(yè)的服務(wù)業(yè)務(wù),A公司是我國LED照明業(yè)的制造商和供應(yīng)商之一,也是××市高新技術(shù)企業(yè)。作為科技型中小企業(yè)之一的A公司,有著典型的中小企業(yè)瓶頸問題,即融資難的問題。尤其是在處于研發(fā)的關(guān)鍵階段時,這個問題便成為了不容忽視的困擾,由于公司現(xiàn)階段處于研發(fā)新產(chǎn)品、新技術(shù)的關(guān)鍵研發(fā)階段,并且也在拓展市場份額,不僅需要大量的資金的投入,與此同時,要投入更多的人力資源與物力保障。經(jīng)過十幾年的發(fā)展,A公司處于供應(yīng)鏈下游客戶大多為政府、事業(yè)單位以及大型國企與上市公司,信譽良好,實力雄厚,A公司在經(jīng)營戰(zhàn)略上采用了寬松的信用政策,直接導致了公司因回款時間長而不得不面臨資金鏈脆弱的經(jīng)營風險。正由于公司的這一狀況,如何利用應(yīng)收賬款進行融資成為了需要迫切解決的問題,同時利用強大的客戶群和大量的應(yīng)收賬款也是緩解融資難題的重要措施。本文的主要目的是通過分析A公司的融資現(xiàn)狀和融資困境,利用應(yīng)收賬款和強大的客戶群為A公司設(shè)計一個具體的應(yīng)收賬款融資方案,目的就是為了優(yōu)化A公司應(yīng)收賬款管理與填補現(xiàn)階段A公司融資缺口。本文針對于A公司的融資方案的設(shè)計,在一定程度上為相類似的企業(yè)解決融資難問題提供了借鑒意義。
[Abstract]:With the rapid development of economy, small and medium-sized enterprises, as an active part of market economy, play an important role in creating employment, increasing national tax revenue and increasing economic benefit. This is because the production scale of SMEs themselves is relatively small, the financial system is not perfect and the internal control system is not perfect enough, together with some external economic environmental factors, such as information asymmetry and financial system imperfections, etc. In order to solve the problem of financing difficulties of SMEs, the concept of supply chain finance is first put forward in foreign countries, and it is gradually applied to the practice of enterprises. To a certain extent, the financing problem has been alleviated. The accounts receivable financing model is a kind of new financing mode, which is also the product of the supply chain finance background. The development in China has also matured day by day. A Company was founded in 2004. Is a research and development, design, manufacture, sales, installation of LED lighting products as one of the private enterprises, and the company also provides similar lighting engineering design, construction, Company A is one of the manufacturers and suppliers of LED lighting industry in China, and is also a high-tech enterprise in 脳 city. As one of the small and medium-sized technological enterprises, company A is one of the small and medium-sized enterprises of science and technology. There is a typical bottleneck problem in small and medium-sized enterprises, that is, the problem of difficult financing. Especially in the critical stage of research and development, this problem has become a problem that can not be ignored, because the company is developing new products at the present stage. The key phase of research and development of new technologies, and also expanding market share, not only need a lot of capital investment, at the same time, After more than ten years of development, the company is located in the downstream of the supply chain, most of its customers are the government, institutions, large state-owned enterprises and listed companies, with good reputation. Company A has adopted a loose credit policy in its business strategy, which has directly resulted in the company having to face the operating risk of weak capital chain due to the long payback period. It is precisely because of this situation of the company, How to use accounts receivable for financing has become an urgent problem to be solved. At the same time, the use of a strong customer base and a large number of accounts receivable is also an important measure to alleviate the financing problems. The main purpose of this paper is to analyze the financing situation and financing difficulties of Company A. Using accounts receivable and a strong customer base to design a specific account receivable financing scheme for company A, The purpose of this paper is to optimize the management of accounts receivable of Company A and to fill the financing gap of Company A. this paper aims at the design of financing scheme of Company A. to some extent, this paper provides a reference for similar enterprises to solve the financing problems.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.6;F406.7

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