面向供应链的应收账款融资操作风险研究

发布时间：2018-02-23 05:09

本文关键词： 供应链金融应收账款融资操作风险　出处：《重庆工商大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，供应链金融作为一种新的业务模式，得到国内各大商业银行的推广，然而，由于具体的流程控制差异，应收账款融资也为商业银行的业务开拓带来了各式各样的风险。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新思路。本文以供应链为背景，在归纳国内外供应链金融相关文献的基础上，，总结了供应链金融概念及其基本构成要素，并区分了供应链金融的典型模式为存货类、预付款类和应收账款类融资，分析了应收账款融资的具体业务模式及其风险点，在对其操作风险进行识别的基础上，利用损失分布法、Gibbs抽样、蒙特卡罗模拟以及VaR风险度量模型对应收账款融资的操作风险进行度量；针对操作风险，文中对国内银行业开展应收账款融资业务的操作风险损失数据进行实证分析，使用损失事件的历史数据对操作风险进行预测；最后，针对不同应收账款融资模式提出了操作风险的控制建议。取得了以下成果： 1.将操作风险应用于供应链应收账款融资领域，拓宽操作风险的应用范围。通过分析应收账款融资三种模式的流程，度量共有的操作风险，提出操作建议，减少风险损失事件的发生。 2.使用指数分布估计损失强度分布，克服国内数据不足问题，使用小样本对操作风险进行估计，得出相应的监管资本，并对构成操作风险的损失事件类型进行分析，针对不同应收账款融资模式提出了操作风险的控制建议。
[Abstract]:In recent years, supply chain finance, as a new business model, has been popularized by domestic commercial banks. However, due to the specific process control differences, Accounts receivable financing also brings all kinds of risks to the business development of commercial banks. Therefore, it is necessary to make a systematic study on the business model and risk control of accounts receivable financing. So as to provide new ideas for the continuous innovation and risk prevention of accounts receivable financing business. Based on the literature of supply chain finance at home and abroad, this paper summarizes the concept of supply chain finance and its basic elements, and distinguishes the typical model of supply chain finance as inventory. This paper analyzes the specific business model and its risk point of accounts receivable financing. On the basis of identifying its operational risk, it uses the loss distribution method and Gibbs sampling. Monte Carlo simulation and VaR risk measurement model are used to measure the operational risk of accounts receivable financing. Using the historical data of the loss event to predict the operational risk; finally, put forward the operation risk control suggestion for different accounts receivable financing mode. The following results have been achieved:. 1. Apply operational risk to supply chain accounts receivable financing field, widen the scope of application of operational risk. Through analyzing the flow of three modes of accounts receivable financing, we measure the common operational risk and put forward some operational suggestions. Reduce the occurrence of risk loss events. 2. Using exponential distribution to estimate the distribution of loss intensity, overcoming the problem of insufficient domestic data, using small samples to estimate the operational risk, obtaining the corresponding regulatory capital, and analyzing the type of loss event that constitutes the operational risk. In view of the different accounts receivable financing mode, the paper puts forward some suggestions to control the operational risk.
【学位授予单位】：重庆工商大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.2

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