本文選題：應(yīng)收賬款 + 信用風(fēng)險(xiǎn)�。� 參考：《南京信息工程大學(xué)》2017年碩士論文

【摘要】：在當(dāng)今社會(huì)生活中,信用交易在我們的生活中越來越普遍,比如銀行的信用卡、貸款業(yè)務(wù),支付寶的螞蟻花唄,都涉及到了信用交易,上述信用交易是針對(duì)個(gè)人。對(duì)企業(yè)來說,隨著我國經(jīng)濟(jì)結(jié)構(gòu)的持續(xù)調(diào)整,供給側(cè)改革的不斷深入,市場(chǎng)競(jìng)爭(zhēng)的形勢(shì)不斷嚴(yán)峻,信用銷售方式也會(huì)越來越流行,筆者在實(shí)習(xí)階段對(duì)NH公司應(yīng)收賬款現(xiàn)狀進(jìn)行了一定的了解,得知NH公司近幾年比較重視應(yīng)收賬款的風(fēng)險(xiǎn)管理,這也給予筆者寫作本文最初靈感。通過查閱相關(guān)資料,發(fā)現(xiàn)在金融行業(yè)對(duì)信用風(fēng)險(xiǎn)的管理研究和模型探索較為成熟完善,應(yīng)收賬款同樣作為一種信用資產(chǎn),信用風(fēng)險(xiǎn)管理的相關(guān)研究也可以應(yīng)用于應(yīng)收賬款風(fēng)險(xiǎn)管理中,所以本文嘗試性將國外較成熟的信用風(fēng)險(xiǎn)計(jì)量工具KMV模型結(jié)合到NH公司的應(yīng)收賬款風(fēng)險(xiǎn)管理中去。本文首先回顧了信用風(fēng)險(xiǎn)評(píng)估方法的發(fā)展,這其中重點(diǎn)介紹文中運(yùn)用到的KMV模型,然后對(duì)應(yīng)收賬款管理中存在風(fēng)險(xiǎn)、風(fēng)險(xiǎn)造成的影響及其因素進(jìn)行總結(jié),并對(duì)國內(nèi)外應(yīng)收賬款風(fēng)險(xiǎn)管理的文獻(xiàn)進(jìn)行綜述。然后描述NH公司應(yīng)收賬款管理的現(xiàn)狀,通過對(duì)NH公司近五年應(yīng)收賬款的賬面額、周轉(zhuǎn)率等指標(biāo)展開分析,包括與同行業(yè)上市公司的對(duì)比分析,指出NH公司現(xiàn)有模式下存在的如機(jī)構(gòu)設(shè)置、信用政策等方面的局限性問題。接著說明了本文風(fēng)險(xiǎn)計(jì)量方法選擇的原因,并選取NH公司客戶樣本,利用KMV模型對(duì)其風(fēng)險(xiǎn)進(jìn)行應(yīng)用計(jì)量。隨后基于風(fēng)險(xiǎn)計(jì)量的結(jié)果對(duì)NH公司應(yīng)收賬款信用政策進(jìn)行分析改進(jìn)。最后針對(duì)NH公司應(yīng)收賬款現(xiàn)有模式下的問題提出調(diào)整管理機(jī)構(gòu)設(shè)置、加強(qiáng)應(yīng)收賬款跟蹤管理分析的改進(jìn)建議。本文通過理論和實(shí)證結(jié)合NH公司分析了 KMV模型在實(shí)際的應(yīng)收賬款風(fēng)險(xiǎn)計(jì)量中的應(yīng)用,對(duì)企業(yè)進(jìn)行應(yīng)收賬款信用風(fēng)險(xiǎn)管理提供了更具體的量化思路,具有一定的參考意義,從計(jì)量的結(jié)果分析與實(shí)際的客戶信用情況基本符合。但也存在一定的不足之處,KMV模型本身的適用性在于上市公司,但由于我國歷史違約經(jīng)驗(yàn)數(shù)據(jù)庫的缺乏,本文只能運(yùn)用理論的違約率度量風(fēng)險(xiǎn),在實(shí)際運(yùn)用的過程中需要以大量經(jīng)驗(yàn)數(shù)據(jù)庫來驗(yàn)證。
[Abstract]:In today's social life, credit transactions are becoming more and more common in our lives, such as bank credit cards, loan business, Alipay's ant flower, all involved in credit transactions, the credit transactions are targeted at individuals.For enterprises, with the continuous adjustment of the economic structure of our country, the deepening of supply-side reform, the situation of market competition is becoming increasingly severe, and the way of credit sales will become more and more popular.In the practice stage, the author has a certain understanding of the current situation of the accounts receivable of NH Company, and knows that the NH Company has paid more attention to the risk management of the accounts receivable in recent years, which also gives the author the initial inspiration to write this article.By consulting relevant information, we find that the management of credit risk in the financial industry and model exploration is more mature and perfect, accounts receivable is also a kind of credit assets,The related research of credit risk management can also be applied to account receivable risk management, so this paper attempts to combine the mature credit risk measurement tool KMV model with the account receivable risk management of NH company.This paper first reviews the development of credit risk assessment methods, which focuses on the introduction of the KMV model used in the paper, and then summarizes the risk in accounts receivable management, the impact of risk and its factors.And the domestic and foreign accounts receivable risk management literature review.Then it describes the current situation of account receivable management in NH Company, and analyzes the book value and turnover rate of accounts receivable of NH Company in the past five years, including the comparative analysis with listed companies in the same industry.This paper points out the limitation of NH company's existing mode, such as institution setting, credit policy and so on.Then it explains the reason of choosing the risk measurement method in this paper, and selects the customer sample of NH Company, and uses the KMV model to measure the risk.Then, based on the results of risk measurement, the credit policy of accounts receivable of NH Company is analyzed and improved.Finally, aiming at the problems in the current model of accounts receivable in NH Company, the paper puts forward some suggestions to improve the management organization setting and to strengthen the management analysis of accounts receivable tracking.This paper analyzes the application of KMV model in real accounts receivable risk measurement through theoretical and empirical analysis, which provides a more specific quantitative thinking for enterprises to carry out credit risk management of accounts receivable, which has certain reference significance.From the measurement of the results of analysis and the actual customer credit situation is basically in line with.However, the applicability of KMV model lies in the listed company. However, due to the lack of historical default experience database in China, this paper can only use the theory of default rate to measure the risk.In the process of practical application, a large number of empirical databases are needed to verify.
【學(xué)位授予單位】：南京信息工程大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 楊秀云;蔣園園;段珍珍;;KMV模型在我國商業(yè)銀行信用風(fēng)險(xiǎn)管理中的適用性分析及實(shí)證檢驗(yàn)[J];財(cái)經(jīng)理論與實(shí)踐;2016年01期

2 王東升;;應(yīng)收賬款信用風(fēng)險(xiǎn)的控制與防范[J];財(cái)會(huì)學(xué)習(xí);2015年14期

3 蔣_g;高瑜;;基于KMV模型的中國上市公司信用風(fēng)險(xiǎn)評(píng)估研究[J];中央財(cái)經(jīng)大學(xué)學(xué)報(bào);2015年09期

4 趙彬;;企業(yè)應(yīng)收賬款風(fēng)險(xiǎn)應(yīng)對(duì)措施探討[J];當(dāng)代經(jīng)濟(jì);2015年23期

5 李向前;賀卓異;;我國商業(yè)銀行內(nèi)部評(píng)級(jí)的順周期性研究——基于我國上市公司違約率的分析[J];河北經(jīng)貿(mào)大學(xué)學(xué)報(bào);2014年02期

6 潘斌;;企業(yè)應(yīng)收賬款管理現(xiàn)狀分析[J];財(cái)會(huì)通訊;2014年05期

7 齊春霞;;關(guān)于加強(qiáng)企業(yè)應(yīng)收賬款管理的思考[J];山西財(cái)經(jīng)大學(xué)學(xué)報(bào);2012年S1期

8 劉延?xùn)|;趙芬;;企業(yè)應(yīng)收賬款風(fēng)險(xiǎn)分析及防范[J];財(cái)會(huì)通訊;2012年08期

9 夏聞一;胡芳;吳宗法;;基于KMV模型的中小企業(yè)信用風(fēng)險(xiǎn)度量研究[J];經(jīng)濟(jì)論壇;2012年02期

10 向美英;;如何加強(qiáng)企業(yè)應(yīng)收賬款管理的探討[J];財(cái)會(huì)研究;2011年24期

相關(guān)碩士學(xué)位論文 前9條

1 左久琴;ERP在SX公司應(yīng)收賬款風(fēng)險(xiǎn)管理中的運(yùn)用研究[D];揚(yáng)州大學(xué);2016年

2 馬懷然;基于修正KMV模型的中小企業(yè)信用風(fēng)險(xiǎn)度量研究[D];杭州電子科技大學(xué);2015年

3 馬蘭;對(duì)建筑企業(yè)應(yīng)收賬款信用風(fēng)險(xiǎn)管理的研究[D];華東理工大學(xué);2014年

4 李薇;基于KMV模型的上市公司信用風(fēng)險(xiǎn)度量研究[D];西南財(cái)經(jīng)大學(xué);2013年

5 黃薇薇;KMV模型對(duì)中國上市公司信用風(fēng)險(xiǎn)評(píng)估的有效性驗(yàn)證[D];西南財(cái)經(jīng)大學(xué);2012年

6 劉福佳;國有企業(yè)應(yīng)收賬款內(nèi)部控制問題研究[D];天津財(cái)經(jīng)大學(xué);2011年

7 李杰;基于Credit Metrics模型的應(yīng)收賬款信用風(fēng)險(xiǎn)管理研究[D];西南財(cái)經(jīng)大學(xué);2011年

8 孫丹梅;基于風(fēng)險(xiǎn)導(dǎo)向的應(yīng)收賬款內(nèi)部控制的研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2010年

9 王濤;巴塞爾新資本協(xié)議下我國商業(yè)銀行信用風(fēng)險(xiǎn)內(nèi)部評(píng)級(jí)研究[D];吉林大學(xué);2005年

，

本文編號(hào)：1750003