基于供应链金融的应收账款融资风险控制研究
发布时间：2019-02-16 11:11
【摘要】：2007年来，《物权法》将应收账款视为有效抵押物，使得占据中小企业资产价值60%以上的应收账款在融资时得以充分利用，也使应收账款融资成为商业银行互相竞争的新领域。然而，作为一项新的业务模式，应收账款融资也为商业银行业务的开拓带来了各种各样的风险。因此，有必要对应收账款融资的业务模式及风险控制做系统性的研究，从而为应收账款融资业务的不断创新和风险防范提供思路。 本文以供应链金融为背景，，分析了应收账款融资的业务模式、授信策略，在对其信用风险和操作风险进行识别的基础上，分别利用主成分分析和VaR风险评估对应收账款融资的信用风险和操作风险进行度量；针对信用风险，文中以某企业为例对其在应收账款融资和传统信贷融资下信用风险进行了对比；针对操作风险，文中对近几年商业银行开展应收账款融资业务的操作风险损失数据做了实证分析；最后，文章提出了信用风险和操作风险的控制措施。 本文的创新之处在于：一是针对应收账款融资的信用风险，利用主成分分析方法建立了评价模型；二是针对应收账款融资引入Copula函数并通过VaR风险评估方法对商业银行的操作风险进行了实证分析；三是系统梳理了各类应收账款融资产品，并通过分析产品业务流程，归纳出每类产品适用的授信策略。
[Abstract]:Since 2007, accounts receivable has been regarded as an effective collateral in the Real right Law, which makes the accounts receivable, which accounts for more than 60% of the assets value of small and medium-sized enterprises, be fully utilized in the process of financing. It also makes accounts receivable financing a new field in which commercial banks compete with each other. However, as a new business model, accounts receivable financing also brings a variety of risks to the development of commercial bank business. Therefore, it is necessary to do a systematic study on the business model and risk control of accounts receivable financing, so as to provide ideas for the continuous innovation and risk prevention of accounts receivable financing business. Based on the background of supply chain finance, this paper analyzes the business model and credit strategy of accounts receivable financing, and on the basis of identifying its credit risk and operational risk, The principal component analysis and VaR risk assessment are used to measure the credit risk and operational risk of accounts receivable financing. Aiming at the credit risk, this paper compares the credit risk of a certain enterprise under the account receivable financing and the traditional credit financing. Aiming at the operational risk, this paper makes an empirical analysis on the operational risk loss data of commercial banks developing accounts receivable financing business in recent years. Finally, the paper puts forward the control measures of credit risk and operational risk. The innovations of this paper are as follows: first, the evaluation model is established by principal component analysis (PCA) in view of the credit risk of accounts receivable financing; The second is the introduction of Copula function to account receivable financing and the empirical analysis of the operational risk of commercial banks through the VaR risk assessment method. Third, it systematically combs all kinds of accounts receivable financing products, and through analyzing the product business process, summarizes the applicable credit strategy for each kind of products.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F274;F832.2;F224
本文编号：2424384
[Abstract]:Since 2007, accounts receivable has been regarded as an effective collateral in the Real right Law, which makes the accounts receivable, which accounts for more than 60% of the assets value of small and medium-sized enterprises, be fully utilized in the process of financing. It also makes accounts receivable financing a new field in which commercial banks compete with each other. However, as a new business model, accounts receivable financing also brings a variety of risks to the development of commercial bank business. Therefore, it is necessary to do a systematic study on the business model and risk control of accounts receivable financing, so as to provide ideas for the continuous innovation and risk prevention of accounts receivable financing business. Based on the background of supply chain finance, this paper analyzes the business model and credit strategy of accounts receivable financing, and on the basis of identifying its credit risk and operational risk, The principal component analysis and VaR risk assessment are used to measure the credit risk and operational risk of accounts receivable financing. Aiming at the credit risk, this paper compares the credit risk of a certain enterprise under the account receivable financing and the traditional credit financing. Aiming at the operational risk, this paper makes an empirical analysis on the operational risk loss data of commercial banks developing accounts receivable financing business in recent years. Finally, the paper puts forward the control measures of credit risk and operational risk. The innovations of this paper are as follows: first, the evaluation model is established by principal component analysis (PCA) in view of the credit risk of accounts receivable financing; The second is the introduction of Copula function to account receivable financing and the empirical analysis of the operational risk of commercial banks through the VaR risk assessment method. Third, it systematically combs all kinds of accounts receivable financing products, and through analyzing the product business process, summarizes the applicable credit strategy for each kind of products.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F274;F832.2;F224
【引证文献】
相关硕士学位论文 前1条
1 梁舸霈;供应链融资下应收账款模式中委托代理关系研究[D];贵州财经大学;2013年
本文编号：2424384
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