建筑海外总承包企业保理业务融资与完善对策研究

发布时间：2018-05-10 18:15

本文选题：建筑海外总承包企业 + 保理业务融资　；参考：《北京建筑大学》2017年硕士论文

【摘要】：根据中国对外承包商会不完全统计,在“一带一路”的背景下,中国“走出去”企业跟踪的国际项目金额高达近一万亿美元。在传统金融信贷模式下,我国海外总承包企业在对外投资、工程承包方面正面临着严重的融资瓶颈。要解决海外总承包企业在承包过程中的融资困境,需要探索新的融资方式。本文研究了保理业务这种融资方式,它作为国际贸易的融资方式之一,既能减轻我国建筑海外总承包企业的融资负担,缓解企业资金压力,加快资金周转速度,又能优化财务报表,避免过度占用集团信用,还能给中资银行创造稳定利润。但是,在开展建筑海外总承包企业保理业务融资过程中,也遇到了各种各样的问题,本文针对这些问题提出了相应的对策和建议。本文以建筑海外总承包企业为背景,首先阐述了保理业务的基本概念,对保理做了分类,介绍了保理业务的功能、保理业务融资的流程和优势;其次,介绍了公司融资的相关理论、企业的融资需求和建筑海外总承包企业保理业务融资相关的理论和融资的必要性;再次,从宏观方面发现其适用的法律法规、征信体系等方面还不够完善,从微观方面发现,商业银行主要存在着对出口保理内涵的认识不足、风险突出、无从转嫁和操作模式与国际脱轨的问题;针对企业存在的这些问题,作者以有代表性的出口企业为例,分析了保理业务融资的全过程,包括企业偿债能力分析、企业的应收账款分析和项目建设过程分析等,其突出问题主要为:偿债能力不足、应收账款增速过快和承建项目过程缺乏阶段性管理,找出的原因为,缺乏详细的评价体制、绩效考核与奖惩措施不明确、信息沟通不顺畅;最后,针对上述的问题和原因,分别从宏观角度和微观角度给出了相应的对策和建议。
[Abstract]:According to incomplete statistics from the China Chamber of Commerce for Foreign Contracting, under the background of "Belt and Road", Chinese "going out" companies track international projects amounting to nearly $1 trillion. Under the traditional financial and credit mode, China's overseas contracting enterprises are facing serious financing bottlenecks in terms of overseas investment and project contracting. In order to solve the financing dilemma of overseas general contracting enterprises, it is necessary to explore new financing methods. This paper studies factoring as one of the financing methods of international trade, which can not only lighten the financing burden of Chinese construction overseas contracting enterprises, but also ease the financial pressure of enterprises and speed up the turnover of funds. It can also optimize financial statements, avoid overusing group credit, and create stable profits for Chinese banks. However, in the process of developing factoring financing of overseas general contracting enterprises, there are also various problems. This paper puts forward corresponding countermeasures and suggestions for these problems. In this paper, the basic concept of factoring business is expounded, the classification of factoring business, the function of factoring business, the process and advantages of factoring business financing are introduced. This paper introduces the relevant theory of corporate financing, the financing needs of enterprises and the related theory and necessity of factoring business financing of overseas general contracting enterprises. Thirdly, it finds out the applicable laws and regulations from the macro aspect. The credit system is not perfect enough. It is found from the micro aspect that commercial banks mainly have the problems of insufficient understanding of the connotation of export factoring, outstanding risks, no way to pass on and operation mode and international derailment. Aiming at these problems, the author takes the representative export enterprises as an example to analyze the whole process of factoring business financing, including enterprise solvency analysis, enterprise accounts receivable analysis and project construction process analysis, etc. The main problems are as follows: insufficient solvency, rapid increase of accounts receivable and lack of phased management in the process of undertaking construction projects. The reasons are: lack of detailed evaluation system, unclear performance appraisal and reward and punishment measures, and poor communication of information; Finally, in view of the above problems and reasons, the corresponding countermeasures and suggestions are given from the macro and micro angles respectively.
【学位授予单位】：北京建筑大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F832;F125

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