本文關(guān)鍵詞：中信銀行應(yīng)收賬款融資業(yè)務(wù)分析　出處：《電子科技大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：供應(yīng)鏈金融業(yè)務(wù)已成為目前商業(yè)銀行對(duì)公業(yè)務(wù)群由大中型客戶逐步轉(zhuǎn)向小微客戶的重要手段。而以應(yīng)收賬款質(zhì)押融資為代表的“自償性貿(mào)易融資”業(yè)務(wù)已成為商業(yè)銀行在供應(yīng)鏈金融業(yè)務(wù)中激烈紛爭(zhēng)的一塊重要戰(zhàn)場(chǎng),也是商業(yè)銀行對(duì)公業(yè)務(wù)未來發(fā)展的主流趨勢(shì)。應(yīng)收賬款融資業(yè)務(wù)作為商業(yè)銀行為中小企業(yè)融資提供的一種新的融資服務(wù),不同于常規(guī)授信業(yè)務(wù),而是創(chuàng)新性的通過站在供應(yīng)鏈全局的高度,通過將交易環(huán)節(jié)中的物流、資金流和信息流進(jìn)行有效整合,為協(xié)調(diào)供應(yīng)商企業(yè)資金流、降低中小企業(yè)融資成本提出了系統(tǒng)性的解決方案。本文首先回顧了應(yīng)收賬款在國內(nèi)的發(fā)展歷程,中小企業(yè)融資和中小銀行發(fā)展的意義,貿(mào)易融資的相關(guān)法律問題,以及國內(nèi)外貿(mào)易融資的相關(guān)理論和實(shí)證研究現(xiàn)狀。其次,文章詳細(xì)地探討了中信成都分行開展應(yīng)收賬款業(yè)務(wù)的經(jīng)驗(yàn)和教訓(xùn)。用數(shù)據(jù)揭示了在成都中小企業(yè)信貸市場(chǎng)上,中信銀行在面臨一些先進(jìn)銀行的競(jìng)爭(zhēng)壓力的情況下,通過努力所取得了較大的進(jìn)展。中信做的好的一面是,開發(fā)出了完全不同于傳統(tǒng)項(xiàng)目融資的平臺(tái),因應(yīng)于中小企業(yè)的風(fēng)險(xiǎn)特征,新的決策平臺(tái)能夠提出相應(yīng)的評(píng)估體系、決策和管理體系,從而更有效率。但做的不好的一面在于機(jī)制的欠缺,沒有持續(xù)地在應(yīng)收賬款業(yè)務(wù)方面進(jìn)行投入,以及未進(jìn)行制度的改進(jìn)。再次,本文分析兩個(gè)中信銀行應(yīng)收賬款的案例,主要闡述了兩個(gè)問題,第一,應(yīng)收賬款融資業(yè)務(wù)主要針對(duì)中小企業(yè)而展開,其評(píng)估、審批和管理體系明顯的和被動(dòng)地依賴于財(cái)務(wù)報(bào)表的傳統(tǒng)融資業(yè)務(wù)管理不同。第二,該業(yè)務(wù)最大的風(fēng)險(xiǎn)來自于兩個(gè)方面,一是中小企業(yè)的高風(fēng)險(xiǎn),尤其是來自于供應(yīng)鏈條的風(fēng)險(xiǎn),其次,與投資者之間高度的信息非對(duì)稱性。總之,應(yīng)收賬款業(yè)務(wù)有高度的靈活性,需要根據(jù)不同法律、市場(chǎng)環(huán)境,不同行業(yè)客戶的配套融資方案,同時(shí)銀行必須在該領(lǐng)域中培育專業(yè)的管理人員,以及建立相應(yīng)的快速?zèng)Q策機(jī)構(gòu)。
[Abstract]:Supply chain financial business has become an important means for commercial banks to gradually shift from large and medium-sized customers to small and micro customers. "Self-reimbursable trade financing", represented by accounts receivable pledge financing, has become an important means for commercial banks to change their business groups from large and medium-sized customers to small and micro customers. Business has become an important battlefield for commercial banks in the fierce disputes in the supply chain financial business. As a new financing service provided by commercial banks for small and medium-sized enterprises, it is different from conventional credit business. Innovative by standing in the overall level of the supply chain, through the transaction links in the logistics, capital flow and information flow of effective integration, for the coordination of supplier enterprise capital flow. This paper first reviews the development of accounts receivable in China, SME financing and the significance of the development of small and medium-sized banks. Trade financing related legal issues, as well as domestic and foreign trade finance related theoretical and empirical research status. Secondly. This paper discusses the experiences and lessons of developing accounts receivable business in Citic Chengdu Branch in detail, and reveals the credit market of small and medium-sized enterprises in Chengdu with data. CITIC Bank has made great progress through its efforts under the competitive pressure of some advanced banks. The good side of CITIC is that it has developed a platform completely different from traditional project financing. According to the risk characteristics of small and medium-sized enterprises, the new decision-making platform can put forward the corresponding evaluation system, decision-making and management system, thus more efficient, but the bad side is the lack of mechanism. No continuous input in accounts receivable business, and no improvement of the system. Thirdly, this paper analyzes two cases of accounts receivable of CITIC Bank, mainly expounds two problems, first. Accounts receivable financing business is mainly aimed at small and medium-sized enterprises, its evaluation, approval and management system is obviously and passively dependent on the financial statements of the traditional financing business management is different. The biggest risk of the business comes from two aspects, one is the high risk of small and medium-sized enterprises, especially the risk from the supply chain, and the second is the high information asymmetry with investors. Accounts receivable business has a high degree of flexibility, need to be based on different laws, market environment, different industry customer financing options, and banks must cultivate professional managers in this field. And the establishment of the corresponding rapid decision-making organs.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33;F830.42

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