【摘要】：我國(guó)的中小企業(yè)是支撐國(guó)民經(jīng)濟(jì)的重要組成部分,解決中小企業(yè)融資問(wèn)題需要銀行等金融機(jī)構(gòu)的支持和供應(yīng)鏈內(nèi)部各個(gè)企業(yè)的通力合作。然而在合作過(guò)程中,參與供應(yīng)鏈金融業(yè)務(wù)的企業(yè)往往在自身利益最大化目標(biāo)的驅(qū)使下做出損害其他企業(yè)利益的行為。在競(jìng)爭(zhēng)市場(chǎng)中,開展供應(yīng)鏈金融業(yè)務(wù)模式存在委托代理以及交易成本問(wèn)題,加之企業(yè)間普遍存在的信息不對(duì)稱使得應(yīng)收賬款質(zhì)押融資模式的運(yùn)作風(fēng)險(xiǎn)隨時(shí)可能發(fā)生。如何為應(yīng)收賬款質(zhì)押融資業(yè)務(wù)的風(fēng)險(xiǎn)管理制定一個(gè)合理的管理方案,使企業(yè)能夠應(yīng)對(duì)市場(chǎng)環(huán)境的變化,進(jìn)而保證貸款資金的順利償還成為企業(yè)生存與發(fā)展的關(guān)鍵。 通過(guò)梳理國(guó)內(nèi)外供應(yīng)鏈金融風(fēng)險(xiǎn)管理的研究現(xiàn)狀,同時(shí)結(jié)合供應(yīng)鏈金融中應(yīng)收賬款質(zhì)押融資模式的特點(diǎn),基于信息不對(duì)稱理論、交易費(fèi)用理論、委托代理理論以及自償性理論對(duì)其進(jìn)行經(jīng)濟(jì)學(xué)分析。從供應(yīng)鏈的角度出發(fā),考慮供應(yīng)鏈內(nèi)部合作企業(yè)之間的關(guān)系結(jié)構(gòu)和交易特點(diǎn),對(duì)應(yīng)收賬款質(zhì)押融資的具體業(yè)務(wù)流程進(jìn)行了詳細(xì)描述,指出了保證融資資金回流的重要性,運(yùn)用風(fēng)險(xiǎn)管理方法對(duì)業(yè)務(wù)運(yùn)作過(guò)程中存在的風(fēng)險(xiǎn)進(jìn)行系統(tǒng)的定性分析,明確了開展該融資模式時(shí)進(jìn)行風(fēng)險(xiǎn)管理的關(guān)鍵環(huán)節(jié),由此引出了使供應(yīng)鏈上應(yīng)收賬款債務(wù)企業(yè)的資金能夠順利回流是風(fēng)險(xiǎn)管理中的重要環(huán)節(jié)。在此基礎(chǔ)上,對(duì)應(yīng)收賬款質(zhì)押融資模式運(yùn)作風(fēng)險(xiǎn)建立邏輯回歸分析模型,并判斷評(píng)估模型預(yù)測(cè)的準(zhǔn)確度。提出了針對(duì)應(yīng)收賬款質(zhì)押融資業(yè)務(wù)進(jìn)行風(fēng)險(xiǎn)防范的管理方案,并針對(duì)融資資金的回流問(wèn)題提出了定量的、基于供應(yīng)鏈協(xié)調(diào)的風(fēng)險(xiǎn)管理決策,分別對(duì)基本回購(gòu)契約和市場(chǎng)上存在顧客質(zhì)量偏好情況下的回購(gòu)契約協(xié)調(diào)決策進(jìn)行研究,進(jìn)一步得出當(dāng)市場(chǎng)需求受顧客質(zhì)量偏好影響時(shí)供應(yīng)鏈協(xié)調(diào)的最優(yōu)決策方案,并引入算例進(jìn)行數(shù)值運(yùn)算,運(yùn)用算例結(jié)果驗(yàn)證協(xié)調(diào)決策模型的有效性。 在實(shí)施應(yīng)收賬款質(zhì)押融資業(yè)務(wù)時(shí),基于全面風(fēng)險(xiǎn)管理的視角,通過(guò)制定科學(xué)、合理、系統(tǒng)的管理方案和供應(yīng)鏈協(xié)調(diào)決策,并合理利用中小企業(yè)所在供應(yīng)鏈的內(nèi)部合作企業(yè)的實(shí)力,能夠有效地提高參與供應(yīng)鏈金融業(yè)務(wù)的企業(yè)以及金融機(jī)構(gòu)的利潤(rùn),使供應(yīng)鏈可以持續(xù)穩(wěn)定的發(fā)展,減少融資風(fēng)險(xiǎn)發(fā)生的可能性。
[Abstract]:Small and medium-sized enterprises in China are an important part of supporting the national economy. To solve the problem of financing for small and medium-sized enterprises requires the support of financial institutions such as banks and the cooperation of various enterprises in the supply chain. However, in the process of cooperation, the enterprises involved in the financial business of the supply chain are often driven by the goal of maximizing their own interests to do harm to the interests of other enterprises. In the competitive market, the problems of principal-agent and transaction cost exist in the development of supply chain financial business model. In addition, the information asymmetry between enterprises makes the operation risk of accounts receivable pledge financing model possible at any time. How to make a reasonable management scheme for the risk management of accounts receivable pledge financing business, so that enterprises can cope with the changes in the market environment, and then ensure the smooth repayment of loan funds become the key to the survival and development of enterprises. By combing the current research situation of supply chain financial risk management at home and abroad, combined with the characteristics of the financing mode of accounts receivable pledge in supply chain finance, based on the information asymmetry theory and transaction cost theory, The principal-agent theory and the self-reimbursable theory carry on the economic analysis to it. From the point of view of supply chain, considering the relationship structure and transaction characteristics of cooperative enterprises within the supply chain, this paper describes in detail the specific business process of accounts receivable pledge financing, and points out the importance of ensuring the return of financing funds. The risk management method is used to make a systematic qualitative analysis of the risks existing in the process of business operation, and the key links of risk management in carrying out this financing mode are clearly defined. This leads to the supply chain accounts receivable debt enterprises can smoothly return funds is an important link in risk management. On this basis, the paper establishes a logical regression analysis model for the operation risk of accounts receivable pledge financing model, and judges the accuracy of prediction of the evaluation model. This paper puts forward the management scheme of risk prevention for accounts receivable pledge financing business, and puts forward the quantitative risk management decision-making based on supply chain coordination, aiming at the backflow of financing funds. The coordination decision-making of repurchase contract under the condition of basic repurchase contract and customer quality preference is studied, and the optimal decision-making scheme of supply chain coordination is obtained when the market demand is influenced by customer quality preference. A numerical example is introduced to verify the effectiveness of the coordinated decision-making model. In the implementation of accounts receivable pledge financing business, based on the perspective of comprehensive risk management, through the formulation of scientific, reasonable, systematic management scheme and supply chain coordination decision-making, Reasonable utilization of the strength of the internal cooperative enterprises in the supply chain where SMEs are located can effectively improve the profits of the enterprises and financial institutions involved in the financial business of the supply chain, so that the supply chain can develop steadily and sustainably. Reduce the risk of financing.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F276.3;F832.4

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