本文關(guān)鍵詞：應(yīng)收賬款質(zhì)押融資分析與風(fēng)險(xiǎn)評(píng)價(jià)優(yōu)化　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：摘要：中小企業(yè)作為我國(guó)經(jīng)濟(jì)發(fā)展的生力軍,對(duì)于改善我國(guó)整體經(jīng)濟(jì)大環(huán)境起著非常重要的作用,然而融資困境一直是制約其穩(wěn)定持續(xù)發(fā)展的重要難題。盡管于2007年我國(guó)出臺(tái)新《物權(quán)法》,重新定義質(zhì)權(quán),強(qiáng)調(diào)應(yīng)收賬款可視作動(dòng)產(chǎn)并可當(dāng)作質(zhì)押物,為缺乏大額傳統(tǒng)有效不動(dòng)產(chǎn)質(zhì)押的中小企業(yè)拓展了新的融資渠道。以平安銀行為創(chuàng)新主力的大型金融機(jī)構(gòu)針對(duì)中小企業(yè)融資困境問(wèn)題率先設(shè)計(jì)了一系列供應(yīng)鏈金融服務(wù)商品,一定程度上緩解了中小企業(yè)融資壓力,更為中小企業(yè)資本運(yùn)作提供了嶄新的視角。 本文先系統(tǒng)闡述應(yīng)收賬款質(zhì)押融資的理論基礎(chǔ)、概念及運(yùn)作模式,針對(duì)核心企業(yè)在供應(yīng)鏈經(jīng)濟(jì)貿(mào)易活動(dòng)中憑借其規(guī)模效應(yīng)出現(xiàn)買方強(qiáng)制賒銷,延期支付,導(dǎo)致中小企業(yè)流動(dòng)資本運(yùn)轉(zhuǎn)不靈而無(wú)法迅速回收資本以實(shí)現(xiàn)生產(chǎn)與投資再循環(huán),繼而使供應(yīng)鏈產(chǎn)業(yè)上游鏈條不穩(wěn)定的問(wèn)題,深入分析中小企業(yè)供應(yīng)商應(yīng)用應(yīng)收賬款融資模式。同時(shí)考慮風(fēng)險(xiǎn)因素,利用模糊綜合評(píng)價(jià)法及AHP層次分析法進(jìn)行風(fēng)險(xiǎn)評(píng)估來(lái)確定中小企業(yè)的實(shí)質(zhì)質(zhì)押率,在金融機(jī)構(gòu)放低信用標(biāo)準(zhǔn)情況下,仍能保證資本的回收率。 最后通過(guò)分析實(shí)際案例——東風(fēng)汽車零件供應(yīng)商湖北L機(jī)械有限公司于2012年采用應(yīng)收賬款質(zhì)押融資成功解決企業(yè)現(xiàn)金流周轉(zhuǎn)不靈的難題,在此基礎(chǔ)上應(yīng)用上述風(fēng)險(xiǎn)評(píng)價(jià)方法分別對(duì)應(yīng)收賬款質(zhì)押融資模式和傳統(tǒng)模式的進(jìn)行差異率分析,證明應(yīng)收賬款質(zhì)押融資模式對(duì)加快資金周轉(zhuǎn)率及提高資金使用效率方面有重要作用,在我國(guó)政府積極暢導(dǎo)金融創(chuàng)新深化機(jī)制改革大環(huán)境下,有切實(shí)的可行性和先驗(yàn)性,對(duì)實(shí)現(xiàn)供應(yīng)商、核心企業(yè)、銀行的三方共贏有重要作用。
[Abstract]:Abstract: the small and medium-sized enterprises as a new force of China's economic development, plays a very important role in improving the overall economic environment in China, however, financing difficulties has been the main problem of the stable and sustainable development. Despite the introduction of the new "property law in our country in 2007, to redefine the pledge of accounts receivable can be regarded as the emphasis property and can be used as collateral for lack of large traditional effective real estate pledge of small and medium-sized enterprises to develop new financing channels. Large financial institutions to Ping An Bank as the main innovation for SMEs financing difficulties to design a series of supply chain financial services, to some extent alleviate the pressure of financing of small and medium-sized enterprises. It provides a new perspective for the capital operation of small and medium-sized enterprises.
This paper first describes the system of pledge of accounts receivable financing theory, the concept and mode of operation, for the core enterprise with its scale in the supply chain of economic and trade activities in the compulsory credit, deferred payment, the flow of small and medium-sized enterprises to capital operation is fast recovery of capital in order to realize production and investment recycling, and then make the supply chain the upstream industry chain is not stable, in-depth analysis of the small and medium-sized enterprise application vendors account receivable financing mode. At the same time, considering the risk factors, using fuzzy comprehensive evaluation method and analytic hierarchy process AHP risk assessment to determine the nature of small and medium-sized enterprises pledge rate, lower credit standards in financial institutions, still can guarantee the capital recovery rate.
Finally, through the analysis of actual case, Dongfeng auto parts supplier in Hubei L Machinery Co. Ltd. in 2012 by the problem of account receivable financing successfully solve the cash flow liquidity, the risk assessment based on the methods of accounts receivable pledge financing mode and the traditional mode of rate differences, proof of pledge of accounts receivable financing model plays an important role to accelerate the capital turnover rate and improve efficiency in the use of funds, the Chinese government actively guide smooth financial innovation deepening mechanism reform environment, feasibility and a priori practical, to achieve the core suppliers, enterprises, banks win three has an important role.

【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(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

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 金佳露;基于供應(yīng)鏈金融的應(yīng)收賬款融資研究[D];浙江工業(yè)大學(xué);2015年

2 侯永萍;基于應(yīng)收賬款的WK公司融資模式研究[D];哈爾濱工業(yè)大學(xué);2015年

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本文編號(hào)：1423061