本文選題：應收賬款融資 + 服務平臺��； 參考：《安徽財經(jīng)大學》2017年碩士論文

【摘要】：國內(nèi)金融市場實踐和國際經(jīng)驗表明,應收賬款融資是緩解中小微企業(yè)融資難的有效方式。中國人民銀行征信中心于2013年組織建成應收賬款融資服務平臺,通過互聯(lián)網(wǎng)為應收賬款的債權人、債務人和資金提供方等參與機構提供信息合作服務,方便更多應收賬款和機構參與到應收賬款融資業(yè)務中來,推動應收賬款融資業(yè)務的創(chuàng)新和中小微企業(yè)融資難問題的解決,在全國范圍內(nèi)已經(jīng)取得較好成果。本文選擇蚌埠市對應收賬款融資服務平臺發(fā)展狀況展開調(diào)研。具體的,本文首先對調(diào)研背景與意義、調(diào)研安排進行闡述,根據(jù)調(diào)研背景及意義中提出的蚌埠市中小微企業(yè)利用平臺開展應收賬款融資業(yè)務參與度不高的問題,確定了本文的主要調(diào)研方向。接下來,本文分別對應收賬款融資服務平臺在全國的運行情況以及在蚌埠市的運行情況展開分析。從全國運行情況來看,應收賬款融資服務平臺推廣應用工作持續(xù)推進,業(yè)務規(guī)模持續(xù)擴大,有超過60%的資金流入中小微企業(yè),平臺現(xiàn)有的兩種融資模式得到較好運用,平臺功能較好發(fā)揮。就蚌埠市的運行情況來看,蚌埠市境內(nèi)具備開展應收賬款融資業(yè)務的銀行網(wǎng)點基本已經(jīng)在平臺完成注冊,資金需求方用戶也已成功注冊三百多戶,實證研究也表明平臺的加入對小微企業(yè)獲得融資具有正向促進作用,但就資金流向來看,占比低于20%的大型企業(yè)獲得了蚌埠市超過70%的應收賬款融資資金,更多的中小微企業(yè)并未獲得滿足,因此,本文選擇通過調(diào)研的方式來了解蚌埠市各參與機構對平臺的態(tài)度、了解中小微企業(yè)參與度不高的原因。本次調(diào)研主要選擇問卷調(diào)查的方式,分別對蚌埠市境內(nèi)應收賬款融資服務平臺的資金提供方和資金需求方展開調(diào)查,雙方調(diào)查結(jié)果突出以下問題:相關法律法規(guī)的不完善限制了應收賬款融資業(yè)務的發(fā)展、參與機構認知度不夠降低了銀行和企業(yè)的參與意愿、平臺功能的不完善阻礙了平臺的實際運用。在最后,針對蚌埠市應收賬款融資服務平臺在發(fā)展過程中發(fā)現(xiàn)的這些問題提出對策建議,一是要完善法律法規(guī),對應收賬款融資業(yè)務各項流程進行規(guī)定,明確責任;二是要進一步加強宣傳,提升企業(yè)認知度,既要充分發(fā)揮相關工作人員的主觀能動性也要積極運用手機公眾號等小工具;三是要進一步加速對平臺功能的開發(fā),讓平臺能夠?qū)痈嘈畔⒎⻊沾翱凇?br/>[Abstract]:Domestic financial market practice and international experience show that accounts receivable financing is an effective way to alleviate the financing difficulties of SMEs. In 2013, the credit information center of the people's Bank of China organized the establishment of the accounts Receivable financing Service platform, which provides information cooperation services for creditors, debtors and fund providers of accounts receivable through the Internet. It is convenient for more accounts receivable and institutions to participate in the accounts receivable financing business, promote the innovation of accounts receivable financing business and solve the financing difficulties of small and medium-sized enterprises, and have achieved good results in the whole country. This paper chooses Bengbu City to investigate the development of accounts receivable financing service platform. Specifically, this paper first describes the research background and significance, research arrangements, according to the research background and significance of the small and medium-sized enterprises in Bengbu City using the platform to develop accounts receivable financing business participation is not high. The main research direction of this paper is determined. Then, this paper analyzes the operation of accounts receivable financing service platform in China and Bengbu City. From the point of view of the national operation, the extension and application of the accounts receivable financing service platform continues to advance, and the business scale continues to expand, with more than 60% of the funds flowing into small and medium-sized enterprises, and the two existing financing modes of the platform have been well utilized. The platform functions well. As far as the operation of Bengbu is concerned, banks in Bengbu that have the business of developing accounts receivable financing have basically completed registration on the platform, and users on the demand side of capital have also successfully registered more than 300 households. The empirical study also shows that the entry of the platform has a positive effect on the access of small and micro enterprises to finance, but in terms of the capital flow, the proportion of large enterprises with less than 20% of the capital received more than 70% of the accounts receivable financing funds in Bengbu. More small and medium-sized microenterprises are not satisfied. Therefore, this paper chooses to investigate the attitude of the participating organizations to the platform and understand the reasons for the low participation of small and medium-sized enterprises in Bengbu. This research mainly selects the questionnaire survey method, respectively carries out the investigation to the capital provider and the capital demand side of the domestic accounts receivable financing service platform in Bengbu. The findings of the two sides highlight the following problems: imperfect laws and regulations limit the development of accounts receivable financing business, and the lack of awareness of participating institutions reduces the willingness of banks and enterprises to participate. The imperfect function of the platform hinders the practical application of the platform. Finally, in view of the development of Bengbu accounts Receivable financing service platform found in the process of these problems, the first is to improve the laws and regulations, the accounts receivable financing business flow regulations, clear responsibility; Second, it is necessary to further strengthen publicity and enhance enterprise awareness, not only to give full play to the subjective initiative of relevant staff, but also to actively use mobile phone public numbers and other small tools; third, to further accelerate the development of platform functions. Allows the platform to dock more information service windows.
【學位授予單位】：安徽財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.4;F276.3;F275

【相似文獻】

相關期刊論文 前10條

1 范華穎;談應收賬款融資[J];時代財會;2002年02期

2 喻凱;應收賬款融資探析[J];事業(yè)財會;2002年06期

3 邊衛(wèi)紅;淺析應收賬款融資[J];中國城市金融;2003年07期

4 王海;企業(yè)應收賬款融資的分析與評價[J];財會通訊;2005年11期

5 郭濤;中小企業(yè)融資的新渠道——應收賬款融資[J];經(jīng)濟師;2005年02期

6 牛曉煥;淺析應收賬款融資及其會計處理[J];商業(yè)會計;2005年03期

7 歐永生;;加快中小企業(yè)應收賬款融資創(chuàng)新[J];中國鄉(xiāng)鎮(zhèn)企業(yè);2006年12期

8 謝岸隆;;應收賬款融資的模式設計[J];財務與會計;2008年18期

9 郝劍;朱太輝;;新會計準則下應收賬款融資會計處理芻議[J];會計之友(中旬刊);2008年11期

10 李欣鴻;師佳英;;擴大應收賬款融資緩解中小企業(yè)融資困難[J];中國證券期貨;2010年09期

相關重要報紙文章 前10條

1 YMG記者 孫淼;應收賬款融資盤活“死錢”[N];煙臺日報;2009年

2 記者 張兆勇;前三季全市應收賬款融資余額超百億[N];鎮(zhèn)江日報;2011年

3 記者 雷和平 通訊員 關偉;推廣應收賬款融資 服務平臺效果良好[N];金融時報;2014年

4 崔玉清;關于動產(chǎn)擔保和應收賬款融資的對話[N];經(jīng)濟日報;2007年

5 張紹基;基于企業(yè)應收賬款融資問題的實證分析[N];金融時報;2008年

6 閻岳;應收賬款融資方興未艾[N];證券日報;2008年

7 ;央行完善應收賬款融資制度[N];財會信報;2008年

8 記者 董云峰;應收賬款融資突破50萬筆 9萬億資金輸血中小企業(yè)[N];第一財經(jīng)日報;2012年

9 任曉;央行：繼續(xù)完善應收賬款融資制度環(huán)境[N];中國證券報;2008年

10 董智悅;小微企業(yè)應收賬款融資的問題及對策[N];金融時報;2014年

相關博士學位論文 前1條

1 孫超;應收賬款融資的法律問題研究[D];山東大學;2011年

相關碩士學位論文 前10條

1 劉波;我國中小企業(yè)應收賬款融資模式及方案[D];陜西師范大學;2012年

2 彭東亮;應收賬款融資下醫(yī)藥供應鏈生產(chǎn)企業(yè)的生產(chǎn)和融資聯(lián)合決策[D];華南理工大學;2015年

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

4 周斌;供應鏈金融應收賬款融資模式信用風險控制[D];南昌大學;2015年

5 沈卓憬;供應鏈金融應收賬款融資模式研究[D];浙江工業(yè)大學;2014年

6 涂舟;中信銀行應收賬款融資業(yè)務分析[D];電子科技大學;2014年

7 孫啟慧;供應鏈應收賬款融資的發(fā)展與風險防范[D];山東大學;2015年

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

9 楊程;基于互聯(lián)網(wǎng)的應收賬款交易平臺研究[D];天津財經(jīng)大學;2015年

10 丁玲;A銀行應收賬款融資模式風險管理研究[D];江蘇大學;2016年

，

本文編號：1973058