株洲市农发行应收账款质押融资风险防范与控制研究

发布时间：2018-11-04 21:07

【摘要】：应收账款质押融资起源于19世纪中期的美国。它已经成为现代企业特别是中小企业融资的主要方式。在为小企业担保的贷款中,有70%是以存货或应收账款单独或共同担保的。由世界银行在近年发起的经济实体调查,在一百三十个调查对象中只有包括中国在内的二十二个经济实体不能使用应收账款作为抵押物获得银行贷款。由中国人民银行于2007年发布的《应收账款质押登记办法》为推进应收账款质押融资提供了制度支持。同年的10月1日,《中华人民共和国物权法》正式颁布并实施,其中首次明文规定应收账款可以作为质押的权利。作者选择中国农业发展银行株洲市分行对应收账款质押融资业务风险管理进行研究。首先,文章对应收账款质押融资在国内外的发展进行了研究；然后通过对国内应收账款融资环境的分析,详细阐明了目前我国开展应收账款融资贷款业务的优劣势；其次,本文以株洲市农业发展银行为研究对象,从总体环境分析入手,结合该市农业发展银行业务特点对开展应收账款融资贷款业务的风险等进行了解析；再者,根据株洲市农业发展银行开展应收账款融资贷款业务可能面临的银行风险以及如何提升业务质量提出了相关建议；最后,从外部信用环境创建和业务流程管理等角度进一步阐述了加强风险防控的保障措施。发展应收账款质押融资是国际银行的普遍实践,也是中国银行业发展的必然趋势。论文通过解剖株洲市农发行这只“麻雀”,对应收账款质押融资风险防范与控制进行较为系统的研究。研究认为,通过完善应收账款质押融资业务制度,规范应收账款质押融资业务流程,丰富应收账款质押融资业务品种,并通过优化外部信用环境,加强中小企业信用体系建设等保障措施,可以有效防范和控制应收账款质押融资业务风险。在此基础上,可适当加快应收账款质押融资业务发展,部分解决企业融资难的问题,并使之成为银行新的信贷业务增长点。
[Abstract]:The financing of accounts receivable pledge originated in the United States in the middle of the 19 th century. It has become the main way of financing for modern enterprises, especially small and medium-sized enterprises. Of the loans secured for small businesses, 70 per cent are individually or jointly guaranteed on inventory or accounts receivable. In a survey of economic entities initiated by the World Bank in recent years, only 22 of the 130 respondents, including China, could not use accounts receivable as collateral to obtain bank loans. The Registration method of accounts Receivable Pledge issued by the people's Bank of China in 2007 provides institutional support for the promotion of accounts receivable pledge financing. On October 1 of the same year, the property Law of the people's Republic of China was promulgated and put into effect, which stipulates for the first time that accounts receivable can be used as pledge. The author chooses the branch of Agricultural Development Bank of China Zhuzhou City to study the risk management of accounts receivable pledge financing business. First of all, this paper studies the development of accounts receivable pledge financing at home and abroad, and then through the analysis of domestic accounts receivable financing environment, expounds the advantages and disadvantages of developing accounts receivable financing loan business in China. Secondly, this paper takes Zhuzhou Agricultural Development Bank as the research object, from the overall environment analysis, combining with the characteristics of the city's agricultural development bank business characteristics of the development of accounts receivable financing and loan business risk analysis; Furthermore, according to the bank risk that Zhuzhou Agricultural Development Bank may face in carrying out accounts receivable financing loan business and how to improve the business quality, the paper puts forward some relevant suggestions. Finally, from the external credit environment creation and business process management, the paper further expounds the safeguard measures to strengthen risk prevention and control. The development of accounts receivable pledge financing is a universal practice of international banks and an inevitable trend of the development of Chinese banking industry. Through dissecting the "sparrow" of Zhuzhou Agricultural Development Bank, this paper makes a systematic study on the risk prevention and control of accounts receivable pledge financing. Through perfecting the system of accounts receivable pledge financing, standardizing the business process of accounts receivable pledge financing, enriching the variety of accounts receivable pledge financing business, and optimizing the external credit environment, Strengthening the credit system construction of small and medium-sized enterprises can effectively prevent and control the risk of accounts receivable pledge financing business. On this basis, we can speed up the development of accounts receivable pledge financing business, partly solve the problem of enterprise financing difficulties, and make it become a new credit business growth point of banks.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.2

【参考文献】