本文關鍵詞：供應鏈視角下Z企業(yè)應收賬款融資模式研究　出處：《西南交通大學》2017年碩士論文　論文類型：學位論文

  更多相關文章： 中小企業(yè) 應收賬款融資模式 融資效率 模糊綜合評價模型

【摘要】：在當今社會,中小企業(yè)的發(fā)展能夠為社會提供大量的崗位,緩解就業(yè)壓力,增加國民收入,是社會經濟體系中的重要組成部分。但是在中小企業(yè)發(fā)展過程中,融資難逐漸變成其健康發(fā)展制約因素,許多中小企業(yè)因為難以獲得足夠的外部融資,面臨資金短缺、生產斷層的風險。這一現狀引起了各國政府高度重視,同時引發(fā)了學者們對優(yōu)化中小企業(yè)融資模式的眾多討論�；谏鲜霰尘�,本文的研究主要分為三部分:一二章是文章選題背景和相關理論介紹;第三四章是案例分析,根據公司情況,據此建立融資效率模型,通過模糊數學綜合評價法選出最高應收賬款融資效率模式;最后部分是以Z企業(yè)為基礎,對其應收賬款融資模式的開展,提出有助于其高效開展應收賬款融資的建議和意見。本文立足于國內外研究成果,將從處于供應鏈節(jié)點的Z企業(yè)應收賬款情況出發(fā),找出它目前存在的財務問題,同時針對Z企業(yè)融資近況,共同探討Z通過應收賬款實現資金融通的可行性。由此選取融資成本、融資風險、融資期限、融資機制規(guī)范度、融資主體自由度和資金到位率,構成Z應收賬款融資效率集合的因素集,繼而根據模糊分布原則選取效率最高的應收賬款融資模式,結果表明Z企業(yè)最適合采用無追索權的應收賬款保理融資方式。最后針對該種融資模式在Z企業(yè)的順利開展提出對策跟建議。
[Abstract]:In today's society, the development of small and medium-sized enterprises can provide a large number of jobs for the society, ease the pressure of employment, increase national income, is an important part of the social and economic system, but in the process of development of small and medium-sized enterprises. The difficulty of financing has gradually become the restriction factor of its healthy development. Many small and medium-sized enterprises are facing the risk of shortage of funds and production fault because of the difficulty of obtaining adequate external financing. This situation has caused the governments of various countries to attach great importance to this situation. Based on the above background, the research of this paper is divided into three parts: the first and second chapter is the background of the article and related theory introduction; Chapter 34th is a case study, according to the company situation, the financing efficiency model is established, and the highest accounts receivable financing efficiency model is selected by comprehensive evaluation method of fuzzy mathematics. The last part is based on Z enterprise, the development of its accounts receivable financing model, put forward to help its efficient development of accounts receivable financing suggestions and opinions. This paper based on the domestic and foreign research results. Starting from the account receivable of Z enterprise at the node of supply chain, this paper finds out the current financial problems, and at the same time, aims at the recent situation of financing of Z enterprise. This paper discusses the feasibility of Z financing through accounts receivable, and selects financing cost, financing risk, financing period, financing mechanism standard degree, degree of freedom of financing subject and capital arrival rate. The set of factors that constitute the set of Z accounts receivable financing efficiency, and then select the most efficient accounts receivable financing model according to the fuzzy distribution principle. The results show that Z enterprise is the most suitable to adopt the non-recourse accounts receivable factoring financing mode. Finally, the countermeasures and suggestions for the successful development of this financing mode in Z enterprise are put forward.
【學位授予單位】：西南交通大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F721;F715.5

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