【摘要】：2007年來，《物權(quán)法》將應(yīng)收賬款視為有效抵押物，使得占據(jù)中小企業(yè)資產(chǎn)價(jià)值60%以上的應(yīng)收賬款在融資時(shí)得以充分利用，也使應(yīng)收賬款融資成為商業(yè)銀行互相競爭的新領(lǐng)域。然而，作為一項(xiàng)新的業(yè)務(wù)模式，應(yīng)收賬款融資也為商業(yè)銀行業(yè)務(wù)的開拓帶來了各種各樣的風(fēng)險(xiǎn)。因此，有必要對(duì)應(yīng)收賬款融資的業(yè)務(wù)模式及風(fēng)險(xiǎn)控制做系統(tǒng)性的研究，從而為應(yīng)收賬款融資業(yè)務(wù)的不斷創(chuàng)新和風(fēng)險(xiǎn)防范提供思路。 本文以供應(yīng)鏈金融為背景，，分析了應(yīng)收賬款融資的業(yè)務(wù)模式、授信策略，在對(duì)其信用風(fēng)險(xiǎn)和操作風(fēng)險(xiǎn)進(jìn)行識(shí)別的基礎(chǔ)上，分別利用主成分分析和VaR風(fēng)險(xiǎn)評(píng)估對(duì)應(yīng)收賬款融資的信用風(fēng)險(xiǎn)和操作風(fēng)險(xiǎn)進(jìn)行度量；針對(duì)信用風(fēng)險(xiǎn)，文中以某企業(yè)為例對(duì)其在應(yīng)收賬款融資和傳統(tǒng)信貸融資下信用風(fēng)險(xiǎn)進(jìn)行了對(duì)比；針對(duì)操作風(fēng)險(xiǎn)，文中對(duì)近幾年商業(yè)銀行開展應(yīng)收賬款融資業(yè)務(wù)的操作風(fēng)險(xiǎn)損失數(shù)據(jù)做了實(shí)證分析；最后，文章提出了信用風(fēng)險(xiǎn)和操作風(fēng)險(xiǎn)的控制措施。 本文的創(chuàng)新之處在于：一是針對(duì)應(yīng)收賬款融資的信用風(fēng)險(xiǎn)，利用主成分分析方法建立了評(píng)價(jià)模型；二是針對(duì)應(yīng)收賬款融資引入Copula函數(shù)并通過VaR風(fēng)險(xiǎn)評(píng)估方法對(duì)商業(yè)銀行的操作風(fēng)險(xiǎn)進(jìn)行了實(shí)證分析；三是系統(tǒng)梳理了各類應(yīng)收賬款融資產(chǎn)品，并通過分析產(chǎn)品業(yè)務(wù)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(xué)位授予單位】：重慶大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F274;F832.2;F224

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 梁舸霈;供應(yīng)鏈融資下應(yīng)收賬款模式中委托代理關(guān)系研究[D];貴州財(cái)經(jīng)大學(xué);2013年

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