本文關鍵詞： 供應鏈金融 應收賬款 融資 操作風險　出處：《重慶工商大學》2014年碩士論文　論文類型：學位論文

【摘要】：近年來，供應鏈金融作為一種新的業(yè)務模式，得到國內(nèi)各大商業(yè)銀行的推廣，然而，由于具體的流程控制差異，應收賬款融資也為商業(yè)銀行的業(yè)務開拓帶來了各式各樣的風險。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)新和風險防范提供新思路。 本文以供應鏈為背景，在歸納國內(nèi)外供應鏈金融相關文獻的基礎上，，總結了供應鏈金融概念及其基本構成要素，并區(qū)分了供應鏈金融的典型模式為存貨類、預付款類和應收賬款類融資，分析了應收賬款融資的具體業(yè)務模式及其風險點，在對其操作風險進行識別的基礎上，利用損失分布法、Gibbs抽樣、蒙特卡羅模擬以及VaR風險度量模型對應收賬款融資的操作風險進行度量；針對操作風險，文中對國內(nèi)銀行業(yè)開展應收賬款融資業(yè)務的操作風險損失數(shù)據(jù)進行實證分析，使用損失事件的歷史數(shù)據(jù)對操作風險進行預測；最后，針對不同應收賬款融資模式提出了操作風險的控制建議。取得了以下成果： 1.將操作風險應用于供應鏈應收賬款融資領域，拓寬操作風險的應用范圍。通過分析應收賬款融資三種模式的流程，度量共有的操作風險，提出操作建議，減少風險損失事件的發(fā)生。 2.使用指數(shù)分布估計損失強度分布，克服國內(nèi)數(shù)據(jù)不足問題，使用小樣本對操作風險進行估計，得出相應的監(jiān)管資本，并對構成操作風險的損失事件類型進行分析，針對不同應收賬款融資模式提出了操作風險的控制建議。
[Abstract]:In recent years, supply chain finance, as a new business model, has been popularized by domestic commercial banks. However, due to the specific process control differences, Accounts receivable financing also brings all kinds of risks to the business development of commercial banks. Therefore, it is necessary to make a systematic study on the business model and risk control of accounts receivable financing. So as to provide new ideas for the continuous innovation and risk prevention of accounts receivable financing business. Based on the literature of supply chain finance at home and abroad, this paper summarizes the concept of supply chain finance and its basic elements, and distinguishes the typical model of supply chain finance as inventory. This paper analyzes the specific business model and its risk point of accounts receivable financing. On the basis of identifying its operational risk, it uses the loss distribution method and Gibbs sampling. Monte Carlo simulation and VaR risk measurement model are used to measure the operational risk of accounts receivable financing. Using the historical data of the loss event to predict the operational risk; finally, put forward the operation risk control suggestion for different accounts receivable financing mode. The following results have been achieved:. 1. Apply operational risk to supply chain accounts receivable financing field, widen the scope of application of operational risk. Through analyzing the flow of three modes of accounts receivable financing, we measure the common operational risk and put forward some operational suggestions. Reduce the occurrence of risk loss events. 2. Using exponential distribution to estimate the distribution of loss intensity, overcoming the problem of insufficient domestic data, using small samples to estimate the operational risk, obtaining the corresponding regulatory capital, and analyzing the type of loss event that constitutes the operational risk. In view of the different accounts receivable financing mode, the paper puts forward some suggestions to control the operational risk.
【學位授予單位】：重慶工商大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.2

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