本文關(guān)鍵詞：A商業(yè)銀行應(yīng)收賬款融資風(fēng)險控制研究　出處：《安徽大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著中國貿(mào)易的不斷進(jìn)步,中小企業(yè)對國內(nèi)生產(chǎn)總值的貢獻(xiàn)份額越來越多。相比于大型公司,規(guī)模較小的公司因其自身的實(shí)力不足、財務(wù)狀況透明度不高及資信等級不夠,難以從商業(yè)銀行獲取融資。商業(yè)銀行通常選取資信好的大型企業(yè)提供融資服務(wù)。如何解決中小企業(yè)融資難問題成為了一個刻不容緩的課題。同時,各經(jīng)濟(jì)主體出于自身經(jīng)濟(jì)利益的考量,會盡可能地占用流動資金,拖延付款時點(diǎn),形成銷售方較多的應(yīng)收賬款。商業(yè)銀行提供的應(yīng)收賬款融資是一種新的金融產(chǎn)品,它的出現(xiàn)緩解了資金需求大與應(yīng)收資產(chǎn)被占用的矛盾,在一定程度上解決了中小企業(yè)融資難的問題。然而,此模式在我國發(fā)展尚不純熟,信用風(fēng)險環(huán)境還不健全,國內(nèi)商業(yè)銀行缺乏有針對性的風(fēng)險管理體制且實(shí)踐經(jīng)驗(yàn)不足,存在較大風(fēng)險隱患�；诖吮疚膶商業(yè)銀行應(yīng)收賬款融資模式的風(fēng)險問題展開研究,試圖為其風(fēng)險控制問題提出若干建議,這也是本文的寫作緣由。本文分為六章。第一章是本文的引言,主要介紹了選題背景及研究意義,對國內(nèi)外學(xué)者有關(guān)商業(yè)銀行應(yīng)收賬款融資風(fēng)險控制的研究情況進(jìn)行梳理和總結(jié),進(jìn)而確立本文的研究思路和研究方法。第二章對應(yīng)收賬款融資的相關(guān)概念進(jìn)行界定,并對銀行風(fēng)險控制的相關(guān)理論進(jìn)行回顧。第三章對A商業(yè)銀行的基本信息進(jìn)行調(diào)查,以應(yīng)收賬款融資模式現(xiàn)狀調(diào)查為基礎(chǔ),從宏觀層次對A商業(yè)銀行應(yīng)收賬款融資業(yè)務(wù)中存在各風(fēng)險因素進(jìn)行分類,包括操作不當(dāng)、信用危機(jī)、法律漏洞和其他不足,其中操作不當(dāng)最為明顯,但其他三項(xiàng)風(fēng)險也不容忽視。第四章介紹了 A商業(yè)銀行對H企業(yè)具體一項(xiàng)融資失敗案例,主要站在銀行角度,利用H企業(yè)的財務(wù)數(shù)據(jù)并結(jié)合對H企業(yè)的綜合考察,從微觀層次識別各環(huán)節(jié)所暴露出的風(fēng)險,并對其產(chǎn)生的原因進(jìn)行分析。揭示我國商業(yè)銀行開展應(yīng)收賬款融資業(yè)務(wù)存在的四項(xiàng)風(fēng)險控制隱患,包括對應(yīng)收帳款融資操作風(fēng)險的管理不健全、法律法規(guī)規(guī)定不詳、貿(mào)易背景與應(yīng)收賬款的真實(shí)性欠缺造成的信用風(fēng)險及對應(yīng)收賬款融資業(yè)務(wù)的整體風(fēng)險認(rèn)識不夠。在此基礎(chǔ)上,第五章主要針對上述問題提出改進(jìn)商業(yè)銀行應(yīng)收賬款融資業(yè)務(wù)風(fēng)險控制的建議,以期實(shí)現(xiàn)應(yīng)收賬款融資模式的良性發(fā)展。應(yīng)收賬款融資具有風(fēng)險系數(shù)高、多維性及復(fù)雜性等特點(diǎn),而大多數(shù)商業(yè)銀行多年來在業(yè)務(wù)開展時常只對授信企業(yè)進(jìn)行考察,對應(yīng)收賬款的還款人的調(diào)查稍顯不足。同時,僅完善商業(yè)銀行的風(fēng)險控制措施遠(yuǎn)遠(yuǎn)不足,還需要政府相關(guān)法律法規(guī)的完善和企業(yè)應(yīng)收賬款管理水平的提高。本文通過財務(wù)分析并對應(yīng)收賬款債權(quán)人與債務(wù)人進(jìn)行多方面的調(diào)查,充分識別應(yīng)收賬款融資模式存在的風(fēng)險并提出有效的控制建議,對加強(qiáng)商業(yè)銀行對財務(wù)數(shù)據(jù)的利用,風(fēng)險控制能力的加強(qiáng)以及促進(jìn)中小企業(yè)的發(fā)展均有重要意義。
[Abstract]:As China's trade continues to advance, small and medium-sized enterprises contribute more and more to GDP. Compared with large companies, smaller companies are not enough because of their own strength. The financial situation is not transparent and the credit rating is insufficient. It is difficult to obtain financing from commercial banks. Commercial banks usually select large enterprises with good credit to provide financing services. How to solve the financing difficulties of small and medium-sized enterprises has become an urgent issue. At the same time. For the consideration of their own economic interests, each economic entity will occupy the working capital as much as possible and delay the payment time point. Accounts receivable financing provided by commercial banks is a new financial product, which alleviates the contradiction between the large demand for funds and the occupation of assets receivable. To some extent, it has solved the problem of financing difficulty of small and medium-sized enterprises. However, the development of this model in our country is not perfect, and the credit risk environment is not perfect. Domestic commercial banks lack of targeted risk management system and lack of practical experience, there is a greater risk risk. Based on this, this paper studies the risk of A commercial bank accounts receivable financing model. This paper is divided into six chapters. The first chapter is the introduction of this paper, mainly introduces the background of the topic and the significance of the research. The domestic and foreign scholars about the commercial bank accounts receivable financing risk control research situation is combed and summarized. The second chapter defines the related concepts of accounts receivable financing. The third chapter investigates the basic information of A commercial bank, based on the investigation of the current situation of accounts receivable financing model. From the macro level of A commercial bank accounts receivable financing business risk factors are classified, including improper operation, credit crisis, legal loopholes and other deficiencies, among which improper operation is the most obvious. But the other three risks can not be ignored. Chapter 4th introduces the A commercial bank to H enterprise a specific case of financing failure, mainly standing in the perspective of the bank. Using the financial data of H enterprise and the comprehensive investigation of H enterprise, the risks exposed in each link are identified from the micro level. And analyzes the causes of its occurrence. It reveals four hidden dangers of risk control in the development of accounts receivable financing business of commercial banks in China, including the imperfect management of the operational risk of accounts receivable financing. The laws and regulations are not clear, the credit risk caused by the lack of trade background and the authenticity of accounts receivable and the overall risk awareness of accounts receivable financing business is not enough. On this basis. Chapter 5th puts forward some suggestions to improve the risk control of accounts receivable financing in commercial banks in order to realize the benign development of accounts receivable financing mode, which has a high risk coefficient. The characteristics of multi-dimension and complexity, but most commercial banks often only investigate the credit enterprises in the business development for many years, and the investigation on the payback of accounts receivable is a little insufficient. At the same time. It is far from enough to perfect the risk control measures of commercial banks. Also need to improve the relevant laws and regulations of the government and improve the management level of enterprise accounts receivable. This paper through financial analysis and accounts receivable creditors and debtors to carry out a variety of investigations. Fully identify the risk of accounts receivable financing model and put forward effective control recommendations to strengthen the use of financial data in commercial banks. It is of great significance to strengthen the ability of risk control and to promote the development of small and medium-sized enterprises.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.33;F830.42

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