保理对台州农业出口企业的适用性及影响因素研究

发布时间：2019-03-23 18:45

【摘要】：在近20年的时间内，随着经济全球化的到来和卖方市场向买方市场的转变，保理作为一项集贸易融资、商业资信调查、应收账款管理及信用风险担保于一体的综合性金融服务，因其所提供的灵活、安全、高效的交易结算方式而得到了广泛运用，并得到了迅速地发展。在我国，农业出口企业普遍存在着融资难，银行不愿意贷款的问题，而它在各种发展阶段特别是成长阶段存在大量的应收账款，那么保理对于农业出口企业是否适用，它的影响因素又是什么？本研究就是为了解决这个问题，以台州市农业出口企业作为研究视角，在系统分析了国内外保理业务发展情况的基础上，实地调研了台州市几家银行、农业局、银监会、统计局等，重点调研了台州市特别是天台县68家农业出口企业，通过查阅二手资料，访谈企业负责人，抽样问卷等方式搜集了大量的数据，最后运用实证分析方法对保理对台州农业出口企业的适用性及其影响因素进行分析，并提出了促进保理在台州市农业出口企业发展的对策建议。具体结论如下：（1）中国保理起步较晚，与欧洲相比，不论是市场以及规模都经历了发展壮大的阶段，，并且发展潜力巨大。中国将继续成为全球最大的保理市场。从国际保理业务进入中国至今，保理业务的规模和市场都经历了迅速发展阶段，且在相关平台建设和制度发展方面也逐步完善。（2）台州农业出口企业保理普及率不高。根据对台州农业出口企业的调研发现，只有10.29％的企业参与发展了保理业务。绝大部分企业并未发展保理业务。这跟国家整体保理业务发展情况息息相关，随着国内保理发展环境的优化以及相关法律法规制度的规范，台州农业出口企业的保理将会有新的发展。（3）台州市保理需求潜力巨大。通过对台州市参与过保理的企业进行问卷调查，结果显示：叙作保理的企业规模偏大、年龄偏小、资产负债率偏高、财务困境偏小、融资难易度偏低、进行信贷时银行对其抵押品要求较高。但很多企业是保理发展的潜在客户，市场潜力巨大。（4）我国经济持续快速增长，国内外保理市场规模不断扩大。随着发展环境的逐步改善和商业保理企业的日益壮大，以及电子商务保理和供应链融资等新型保理业态的发展，预计商业保理业务规模将呈现出持续高速增长态势，商业保理行业将迎来全新的发展阶段。
[Abstract]:In the past 20 years, with the advent of economic globalization and the transformation from seller's market to buyer's market, factoring is a comprehensive financial service that integrates trade financing, commercial credit survey, accounts receivable management and credit risk guarantee. Because of its flexible, safe and efficient way of settlement, it has been widely used and developed rapidly. In China, agricultural export enterprises generally have difficulties in financing, banks are unwilling to lend, and it has a large number of accounts receivable in various stages of development, especially in the growth stage, so is factoring applicable to agricultural export enterprises? What are the factors that affect it? The purpose of this study is to solve this problem. Based on the systematic analysis of the development of factoring business at home and abroad from the perspective of agricultural export enterprises in Taizhou, several banks, agriculture bureau and CBRC of Taizhou City are investigated on the spot. The Bureau of Statistics, etc., focused on the investigation of 68 agricultural export enterprises in Taizhou City, especially in Tiantai County, and collected a large number of data by consulting second-hand data, interviewing business leaders, and sampling questionnaires. Finally, the applicability of factoring to Taizhou agricultural export enterprises and its influencing factors are analyzed by means of empirical analysis, and the countermeasures and suggestions to promote the development of factoring in Taizhou agricultural export enterprises are put forward. The specific conclusions are as follows: (1) China's factoring started late, compared with Europe, both the market and the size of the market have experienced a growing stage, and the development potential is huge. China will continue to be the world's largest factoring market. Since the entry of international factoring business into China, the scale and market of factoring business have experienced a rapid development stage, and the related platform construction and system development have been gradually improved. (2) the popularization rate of factoring in Taizhou agricultural export enterprises is not high. According to Taizhou agricultural export enterprises survey, only 10.29% of enterprises involved in the development of factoring business. Most enterprises have not developed factoring business. This is closely related to the development of the overall factoring business of the country. With the optimization of the domestic factoring development environment and the regulation of the relevant laws and regulations, the factoring of Taizhou agricultural export enterprises will have a new development. (3) Taizhou City has great potential for factoring. Through a questionnaire survey on the enterprises that have participated in factoring in Taizhou City, the results show that the enterprises that are classified as factoring are on the large scale, the age is too young, the ratio of assets and liabilities is high, the financial distress is small, and the difficulty of financing is low. Banks require a higher level of collateral when credit is made. But many enterprises are the potential customers of factoring development, the market potential is huge. (4) China's economy continues to grow rapidly, and the scale of factoring market at home and abroad continues to expand. With the gradual improvement of the development environment and the growing growth of commercial factoring enterprises, as well as the development of new factoring modes such as e-commerce factoring and supply chain financing, it is expected that the scale of commercial factoring business will show a sustained and high-speed growth trend. Commercial factoring industry will usher in a new stage of development.
【学位授予单位】：浙江农林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F327;F752.62

【参考文献】