中信银行应收账款融资业务分析

发布时间：2018-01-09 14:27

本文关键词：中信银行应收账款融资业务分析　出处：《电子科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：供应链金融业务已成为目前商业银行对公业务群由大中型客户逐步转向小微客户的重要手段。而以应收账款质押融资为代表的“自偿性贸易融资”业务已成为商业银行在供应链金融业务中激烈纷争的一块重要战场,也是商业银行对公业务未来发展的主流趋势。应收账款融资业务作为商业银行为中小企业融资提供的一种新的融资服务,不同于常规授信业务,而是创新性的通过站在供应链全局的高度,通过将交易环节中的物流、资金流和信息流进行有效整合,为协调供应商企业资金流、降低中小企业融资成本提出了系统性的解决方案。本文首先回顾了应收账款在国内的发展历程,中小企业融资和中小银行发展的意义,贸易融资的相关法律问题,以及国内外贸易融资的相关理论和实证研究现状。其次,文章详细地探讨了中信成都分行开展应收账款业务的经验和教训。用数据揭示了在成都中小企业信贷市场上,中信银行在面临一些先进银行的竞争压力的情况下,通过努力所取得了较大的进展。中信做的好的一面是,开发出了完全不同于传统项目融资的平台,因应于中小企业的风险特征,新的决策平台能够提出相应的评估体系、决策和管理体系,从而更有效率。但做的不好的一面在于机制的欠缺,没有持续地在应收账款业务方面进行投入,以及未进行制度的改进。再次,本文分析两个中信银行应收账款的案例,主要阐述了两个问题,第一,应收账款融资业务主要针对中小企业而展开,其评估、审批和管理体系明显的和被动地依赖于财务报表的传统融资业务管理不同。第二,该业务最大的风险来自于两个方面,一是中小企业的高风险,尤其是来自于供应链条的风险,其次,与投资者之间高度的信息非对称性。总之,应收账款业务有高度的灵活性,需要根据不同法律、市场环境,不同行业客户的配套融资方案,同时银行必须在该领域中培育专业的管理人员,以及建立相应的快速决策机构。
[Abstract]:Supply chain financial business has become an important means for commercial banks to gradually shift from large and medium-sized customers to small and micro customers. "Self-reimbursable trade financing", represented by accounts receivable pledge financing, has become an important means for commercial banks to change their business groups from large and medium-sized customers to small and micro customers. Business has become an important battlefield for commercial banks in the fierce disputes in the supply chain financial business. As a new financing service provided by commercial banks for small and medium-sized enterprises, it is different from conventional credit business. Innovative by standing in the overall level of the supply chain, through the transaction links in the logistics, capital flow and information flow of effective integration, for the coordination of supplier enterprise capital flow. This paper first reviews the development of accounts receivable in China, SME financing and the significance of the development of small and medium-sized banks. Trade financing related legal issues, as well as domestic and foreign trade finance related theoretical and empirical research status. Secondly. This paper discusses the experiences and lessons of developing accounts receivable business in Citic Chengdu Branch in detail, and reveals the credit market of small and medium-sized enterprises in Chengdu with data. CITIC Bank has made great progress through its efforts under the competitive pressure of some advanced banks. The good side of CITIC is that it has developed a platform completely different from traditional project financing. According to the risk characteristics of small and medium-sized enterprises, the new decision-making platform can put forward the corresponding evaluation system, decision-making and management system, thus more efficient, but the bad side is the lack of mechanism. No continuous input in accounts receivable business, and no improvement of the system. Thirdly, this paper analyzes two cases of accounts receivable of CITIC Bank, mainly expounds two problems, first. Accounts receivable financing business is mainly aimed at small and medium-sized enterprises, its evaluation, approval and management system is obviously and passively dependent on the financial statements of the traditional financing business management is different. The biggest risk of the business comes from two aspects, one is the high risk of small and medium-sized enterprises, especially the risk from the supply chain, and the second is the high information asymmetry with investors. Accounts receivable business has a high degree of flexibility, need to be based on different laws, market environment, different industry customer financing options, and banks must cultivate professional managers in this field. And the establishment of the corresponding rapid decision-making organs.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

【相似文献】