本文選題：保理 + 商業(yè)銀行�。� 參考：《湖南大學(xué)》2014年碩士論文

【摘要】：隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展，企業(yè)間競(jìng)爭(zhēng)不斷加劇，商業(yè)信用運(yùn)用日益盛行，企業(yè)往往在應(yīng)收賬款中占用大量資金。保理全稱為保付代理，是以合格應(yīng)收賬款的轉(zhuǎn)讓為基礎(chǔ)，向客戶提供包括預(yù)付融資、賬款管理、賬款催收和買(mǎi)方壞賬擔(dān)保為一體的綜合性金融產(chǎn)品。但是當(dāng)前我國(guó)信用環(huán)境還不夠完善，企業(yè)大量的應(yīng)收賬款面臨著諸多風(fēng)險(xiǎn)，而保理作為一種信用融資方式，從商業(yè)銀行的角度做好風(fēng)險(xiǎn)管理顯得越來(lái)越重要。 本文在分析保理的歷史起源和歷史演變中，揭示出保理的本質(zhì)和內(nèi)涵。同時(shí)，立足于關(guān)系型信貸理論、應(yīng)收賬款管理理論及金融風(fēng)險(xiǎn)管理理論，，通過(guò)歸納分析中行湖南省分行保理業(yè)務(wù)運(yùn)作模式和操作流程，提出了其發(fā)展存在的不足。全文的核心是以中行湖南省分行為研究對(duì)象，提出了當(dāng)前中行湖南省分行應(yīng)收賬款保理業(yè)務(wù)所存在的法律風(fēng)險(xiǎn)、貿(mào)易背景是否真實(shí)的信用風(fēng)險(xiǎn)和由于職責(zé)分工不明確導(dǎo)致的操作風(fēng)險(xiǎn)，在對(duì)中國(guó)銀行開(kāi)展保理業(yè)務(wù)的具體市場(chǎng)條件進(jìn)行分析的基礎(chǔ)上，綜合詳盡分析了辦理保理業(yè)務(wù)過(guò)程中可能遇到的風(fēng)險(xiǎn)及其存在的原因，探討了中國(guó)銀行在應(yīng)收賬款保理業(yè)務(wù)的實(shí)際運(yùn)作中三大風(fēng)險(xiǎn)的具體表現(xiàn)。文章最后提出了解決中行湖南省分行應(yīng)收賬款保理業(yè)務(wù)風(fēng)險(xiǎn)管理的對(duì)策和建議。
[Abstract]:With the development of market economy in our country, the competition between enterprises is becoming more and more serious, and the application of commercial credit is becoming more and more popular. Enterprises often occupy a large amount of funds in accounts receivable. Factoring is a comprehensive financial product based on the transfer of eligible accounts receivable, which includes prepaid financing, account management, collection of accounts and buyer's guarantee of bad debts. However, the credit environment of our country is still not perfect, and a large number of accounts receivable of enterprises are facing many risks. As a way of credit financing, factoring is becoming more and more important from the perspective of commercial banks. In analyzing the historical origin and evolution of factoring, this paper reveals the essence and connotation of factoring. At the same time, based on the relational credit theory, accounts receivable management theory and financial risk management theory, through the induction and analysis of the operation mode and operation process of factoring business of Bank of China Hunan Branch, the shortcomings of its development are put forward. The core of this paper is to take Bank of China Hunan Branch as the object of study, and put forward the legal risks existing in the factoring business of accounts receivable of Bank of China Hunan Branch at present. Whether the trade background is true credit risk and the operational risk caused by the unclear division of duties, on the basis of the analysis of the specific market conditions for the Bank of China to carry out factoring business, This paper comprehensively analyzes the risks that may be encountered in the process of handling factoring business and the reasons for their existence, and probes into the concrete performance of the three major risks in the actual operation of the factoring business of accounts receivable of the Bank of China. Finally, the paper puts forward the countermeasures and suggestions to solve the risk management of accounts receivable factoring business of Bank of China Hunan Branch.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33

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本文編號(hào)：1975853