基于供應鏈金融的應收賬款融資風險控制研究
發(fā)布時間：2019-02-16 11:11
【摘要】：2007年來，《物權法》將應收賬款視為有效抵押物，使得占據(jù)中小企業(yè)資產(chǎn)價值60%以上的應收賬款在融資時得以充分利用，也使應收賬款融資成為商業(yè)銀行互相競爭的新領域。然而，作為一項新的業(yè)務模式，應收賬款融資也為商業(yè)銀行業(yè)務的開拓帶來了各種各樣的風險。因此，有必要對應收賬款融資的業(yè)務模式及風險控制做系統(tǒng)性的研究，從而為應收賬款融資業(yè)務的不斷創(chuàng)新和風險防范提供思路。 本文以供應鏈金融為背景，，分析了應收賬款融資的業(yè)務模式、授信策略，在對其信用風險和操作風險進行識別的基礎上，分別利用主成分分析和VaR風險評估對應收賬款融資的信用風險和操作風險進行度量；針對信用風險，文中以某企業(yè)為例對其在應收賬款融資和傳統(tǒng)信貸融資下信用風險進行了對比；針對操作風險，文中對近幾年商業(yè)銀行開展應收賬款融資業(yè)務的操作風險損失數(shù)據(jù)做了實證分析；最后，文章提出了信用風險和操作風險的控制措施。 本文的創(chuàng)新之處在于：一是針對應收賬款融資的信用風險，利用主成分分析方法建立了評價模型；二是針對應收賬款融資引入Copula函數(shù)并通過VaR風險評估方法對商業(yè)銀行的操作風險進行了實證分析；三是系統(tǒng)梳理了各類應收賬款融資產(chǎn)品，并通過分析產(chǎn)品業(yè)務流程，歸納出每類產(chǎn)品適用的授信策略。
[Abstract]:Since 2007, accounts receivable has been regarded as an effective collateral in the Real right Law, which makes the accounts receivable, which accounts for more than 60% of the assets value of small and medium-sized enterprises, be fully utilized in the process of financing. It also makes accounts receivable financing a new field in which commercial banks compete with each other. However, as a new business model, accounts receivable financing also brings a variety of risks to the development of commercial bank business. Therefore, it is necessary to do a systematic study on the business model and risk control of accounts receivable financing, so as to provide ideas for the continuous innovation and risk prevention of accounts receivable financing business. Based on the background of supply chain finance, this paper analyzes the business model and credit strategy of accounts receivable financing, and on the basis of identifying its credit risk and operational risk, The principal component analysis and VaR risk assessment are used to measure the credit risk and operational risk of accounts receivable financing. Aiming at the credit risk, this paper compares the credit risk of a certain enterprise under the account receivable financing and the traditional credit financing. Aiming at the operational risk, this paper makes an empirical analysis on the operational risk loss data of commercial banks developing accounts receivable financing business in recent years. Finally, the paper puts forward the control measures of credit risk and operational risk. The innovations of this paper are as follows: first, the evaluation model is established by principal component analysis (PCA) in view of the credit risk of accounts receivable financing; The second is the introduction of Copula function to account receivable financing and the empirical analysis of the operational risk of commercial banks through the VaR risk assessment method. Third, it systematically combs all kinds of accounts receivable financing products, and through analyzing the product business process, summarizes the applicable credit strategy for each kind of products.
【學位授予單位】：重慶大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F274;F832.2;F224
本文編號：2424384
[Abstract]:Since 2007, accounts receivable has been regarded as an effective collateral in the Real right Law, which makes the accounts receivable, which accounts for more than 60% of the assets value of small and medium-sized enterprises, be fully utilized in the process of financing. It also makes accounts receivable financing a new field in which commercial banks compete with each other. However, as a new business model, accounts receivable financing also brings a variety of risks to the development of commercial bank business. Therefore, it is necessary to do a systematic study on the business model and risk control of accounts receivable financing, so as to provide ideas for the continuous innovation and risk prevention of accounts receivable financing business. Based on the background of supply chain finance, this paper analyzes the business model and credit strategy of accounts receivable financing, and on the basis of identifying its credit risk and operational risk, The principal component analysis and VaR risk assessment are used to measure the credit risk and operational risk of accounts receivable financing. Aiming at the credit risk, this paper compares the credit risk of a certain enterprise under the account receivable financing and the traditional credit financing. Aiming at the operational risk, this paper makes an empirical analysis on the operational risk loss data of commercial banks developing accounts receivable financing business in recent years. Finally, the paper puts forward the control measures of credit risk and operational risk. The innovations of this paper are as follows: first, the evaluation model is established by principal component analysis (PCA) in view of the credit risk of accounts receivable financing; The second is the introduction of Copula function to account receivable financing and the empirical analysis of the operational risk of commercial banks through the VaR risk assessment method. Third, it systematically combs all kinds of accounts receivable financing products, and through analyzing the product business process, summarizes the applicable credit strategy for each kind of products.
【學位授予單位】：重慶大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F274;F832.2;F224
【引證文獻】
相關碩士學位論文 前1條
1 梁舸霈;供應鏈融資下應收賬款模式中委托代理關系研究[D];貴州財經(jīng)大學;2013年
本文編號：2424384
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