信用保险下供应链金融模式及信用风险评估研究
发布时间：2018-08-12 16:30
【摘要】：企业融资难、融资贵一直是阻碍企业发展的最大障碍,问题愈显突出。国内信用保险下的供应链应收账款融资作为一种新的融资工具,得到了商业银行、企业、保险公司的重视。该融资模式要想获得参与方的认可,必须具有自己的优势,同时,其实施过程中伴随的风险也不容忽视。基于此,本文主要探讨了信用保险下供应链金融应收账款融资模式,并分别对质押和保理两种融资模式的信用风险进行评估。首先介绍了推广该种新型融资业务的环境背景和现实需求。其次总结国内外学者对供应链金融的研究内容和研究方法,并对本文的研究框架进行梳理。紧接着重点介绍信用保险下供应链金融应收账款融资模式下的保理融资和质押融资的操作流程,将两种模式进行对比为下文实证提供理论支持。之后通过理论分析和实践总结,综合考虑各种因素,最终构建了信用保险下供应链金融应收账款融资的评价结构图。然后结合实际案例,综合运用层次分析法、模糊数学综合分析法和灰色关联分析法对信用保险下应收账款融资的风险进行评价,更具现实意义。本文最后主要针对前文的运行结果进行总结归纳,提出规避风险的对策并对后续的研究工作进行了展望。信用保险下的应收账款质押融资的首要风险来自融资企业,文章通过理论分析和信用风险实证评价,定性和定量的证明了信用保险下应收账款质押融资模式目前所面临的主要信用风险来自融资企业,而信用保险下应收账款保理融资模式所面临的主要信用风险来自核心企业的整体状况,这个结论也印证了专家们的主观上的判断。同时,通过全文综合分析,设计符合信用保险下供应链金融应收账款融资模式的信用风险评价指标体系,为商业银行在相关业务领域开展信用风险评价提供理论上的借鉴。
[Abstract]:Enterprise financing is difficult, financing expensive has been the biggest obstacle to the development of enterprises, the more prominent the problem. As a new financing tool, domestic credit insurance supply chain accounts receivable financing has been attached importance to by commercial banks, enterprises and insurance companies. If the financing mode wants to be approved by the participants, it must have its own advantages, and the risks associated with its implementation should not be ignored. Based on this, this paper mainly discusses the supply chain financial accounts receivable financing model under credit insurance, and evaluates the credit risk of two financing modes: pledge and factoring. Firstly, it introduces the environment background and realistic demand of popularizing the new financing business. Secondly, it summarizes the research contents and methods of domestic and foreign scholars on supply chain finance, and combs the research framework of this paper. Then it focuses on the operation flow of factoring financing and pledge financing under the credit insurance supply chain financial accounts receivable financing mode, and compares the two models to provide theoretical support for the following empirical evidence. Then through theoretical analysis and practice summary, considering all kinds of factors synthetically, the paper finally constructs the evaluation structure chart of supply chain financial accounts receivable financing under credit insurance. Then it is more practical to evaluate the risk of accounts receivable financing under credit insurance by using analytic hierarchy process fuzzy mathematics comprehensive analysis and grey relational analysis combined with practical cases. At the end of this paper, the author summarizes the results of the above research, puts forward the countermeasures to avoid the risk, and looks forward to the future research work. The primary risk of pledge financing of accounts receivable under credit insurance comes from financing enterprises. It proves qualitatively and quantitatively that the main credit risk faced by the financing mode of accounts receivable pledge under credit insurance is from the financing enterprise. The main credit risk faced by the credit insurance accounts receivable factoring financing model comes from the overall situation of the core enterprises. This conclusion also confirms the subjective judgment of the experts. At the same time, through the comprehensive analysis of the full text, the paper designs the credit risk evaluation index system which accords with the financing mode of the supply chain financial accounts receivable under the credit insurance, and provides a theoretical reference for the commercial banks to carry out the credit risk evaluation in the related business fields.
【学位授予单位】：太原科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.4
本文编号：2179623
[Abstract]:Enterprise financing is difficult, financing expensive has been the biggest obstacle to the development of enterprises, the more prominent the problem. As a new financing tool, domestic credit insurance supply chain accounts receivable financing has been attached importance to by commercial banks, enterprises and insurance companies. If the financing mode wants to be approved by the participants, it must have its own advantages, and the risks associated with its implementation should not be ignored. Based on this, this paper mainly discusses the supply chain financial accounts receivable financing model under credit insurance, and evaluates the credit risk of two financing modes: pledge and factoring. Firstly, it introduces the environment background and realistic demand of popularizing the new financing business. Secondly, it summarizes the research contents and methods of domestic and foreign scholars on supply chain finance, and combs the research framework of this paper. Then it focuses on the operation flow of factoring financing and pledge financing under the credit insurance supply chain financial accounts receivable financing mode, and compares the two models to provide theoretical support for the following empirical evidence. Then through theoretical analysis and practice summary, considering all kinds of factors synthetically, the paper finally constructs the evaluation structure chart of supply chain financial accounts receivable financing under credit insurance. Then it is more practical to evaluate the risk of accounts receivable financing under credit insurance by using analytic hierarchy process fuzzy mathematics comprehensive analysis and grey relational analysis combined with practical cases. At the end of this paper, the author summarizes the results of the above research, puts forward the countermeasures to avoid the risk, and looks forward to the future research work. The primary risk of pledge financing of accounts receivable under credit insurance comes from financing enterprises. It proves qualitatively and quantitatively that the main credit risk faced by the financing mode of accounts receivable pledge under credit insurance is from the financing enterprise. The main credit risk faced by the credit insurance accounts receivable factoring financing model comes from the overall situation of the core enterprises. This conclusion also confirms the subjective judgment of the experts. At the same time, through the comprehensive analysis of the full text, the paper designs the credit risk evaluation index system which accords with the financing mode of the supply chain financial accounts receivable under the credit insurance, and provides a theoretical reference for the commercial banks to carry out the credit risk evaluation in the related business fields.
【学位授予单位】：太原科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.4
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