从财务报表分析供应链融资效应

发布时间：2018-01-02 12:25

本文关键词：从财务报表分析供应链融资效应　出处：《上海交通大学》2013年硕士论文　论文类型：学位论文

【摘要】：本文首先分析了我国企业供应链融资现状分析，供应链融资的几种模式，供应链融资效应在财务报表上的体现和供应链融资的信用风险分析，系统阐述了供应链融资的意义和可行性分析。然后通过本人供职企业，，上海维惠投资管理公司的实际案例，阐述供应链融资这一新型服务行业对中国企业发展的机遇和挑战作用。供应链融资作为一种新的融资方式，其核心理念是：金融机构以供应链中主体企业为切人点，通过对供应链信息流、物流和资金流的有效控制或对有实力关联方进行责任捆绑，来为供应链中相关成员企业提供融资服务。随着时代的发展，企业融资的多样化也带来了金融机构服务理念和观点的新发展。本文以上海维惠投资管理公司作为主要案例分析对象，并从财务报表的角度分析了供应链融资给金融机构和服务企业带来的效应和风险，分析它们的财务报表的资产结构与供应链融资的联系,阐明企业可以为有效担保资产提供内部支持,从而帮助企业了解如何借助供应链融资模式进行融资，为企业和金融机构实现共赢。
[Abstract]:This paper first analyzes the current situation of supply chain financing in China, several modes of supply chain financing, the effect of supply chain financing in the financial statements and the credit risk analysis of supply chain financing. The significance and feasibility of supply chain financing are analyzed systematically. Then the actual case of Shanghai Weihui Investment Management Co. This paper expounds the role of supply chain financing, a new service industry, in the development of Chinese enterprises. Supply chain financing as a new financing method, its core idea is: financial institutions take the main enterprises in the supply chain as the cutting point, through the supply chain information flow. The effective control of logistics and capital flow or the binding of the responsibility of the powerful related parties to provide financing services for the relevant member enterprises in the supply chain. With the development of the times. The diversification of enterprise financing has also brought about the new development of service ideas and viewpoints of financial institutions. This paper takes Shanghai Weihui Investment Management Company as the main case study object. From the perspective of financial statements, this paper analyzes the effects and risks of supply chain financing to financial institutions and service enterprises, and analyzes the relationship between the asset structure of their financial statements and supply chain financing. It is pointed out that enterprises can provide internal support for effective guaranteed assets, so as to help enterprises understand how to use supply chain financing mode to finance enterprises and financial institutions to achieve win-win situation.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F274;F832.4

【参考文献】