供应链融资中商业银行的风险及防范路径研究

发布时间：2018-04-21 05:00

本文选题：商业银行 + 供应链融资　；参考：《西南财经大学》2014年硕士论文

【摘要】：20世纪80年代供应链金融开始真正崭露头角,其是来自于世界级企业巨头在越来越广的经济全球化和明细的世界分工中追求成本最小化,从而在全球性业务外包衍生出来的全新供应链管理概念。产生的主要原因在于应对全球性外包活动中产生的各种负效应：如供应链上企业由于资金的缺乏而产生“木桶短板”效应等,其均对外包分工中的效率优势和拥有“成本洼地”最终成本节约的接包方的企业劳动力优势产生一定程度的抵消作用。在传统的融资业务下,商业银行遵循《巴塞尔协议》下的“三性原则”来进行风险管理,在“三性原则”指导下商业的信贷资源始终偏向于那些财务状况透明、规模较大、固定资产多的大型企业。而供应链融资业务的发展,使得银行的信贷资源偏向了那些财务状况比较不透明的中小企业,近年来供应链融资业务成为了商业银行的一个新的利润增长点。新的业务需要新的风险理论来指导,供应链融资风险管理理论就在这样的背景下产生了。在目前供应链融资的风险及风险防范研究中,都主要集中在对风险评价体系的构建,但在实际的业务操作当中,对融资企业的考察多是客户经理的实际考察和判定。所以,本文在研究过程中运用了定性分析与案例分析两种方法的结合,从商业银行目前的供应链融资的主要业务模式出发,分析商业银行供应链融资的风险来源,并根据风险来源进行了风险防范路径的探讨,最后通过案例来说明了在实际操作中如何进行风险防范。本文共分六章展开研究：第一章,论述了研究的背景与研究的意义,并指出了本文的创新与不足。第二章,论述了供应链融资理论与供应链融资风险理论的发展,指出了本文研究的出发点。第三章分析供应链应链的运行机制以及供应链融资相对于传统融资的主要优势,并结合案例说明当前主要的商业银行供应链融资主要模式的特点。第四章在商业银行的角度上,结合前人的研究与目前的供应链融资主要模式的特点,指出供应链应链融资业务中,商业银行的主要风险来源,并分析了风险来源形成的机制。第五章针对供应链融资的风险来源,进行了风险防范措施的探讨。第六章把前面的理论,将其应用到实际的供应链融资案例之中,设计出此案例案例应链融资方案,并说明此融资方案下的风险防范措施。本文的主要观点有：站在商业银行的角度分析供应链融资的风险来源,风险来源主要有由供应链本身特点所引起的风险,由银行与企业信息不对称时所引起的风险,由商业银行实际操作而引起的风险,由经济与政策引起的风险。在每一种风险的来源背后结合每种业务的特点,进行风险防控,比如：在应收账款类融资的模式下,银行主要审核下游企业的付款能力,以及是否对债务进行了完全的把控。在预付类融资模式下,主要审核上游厂商的货物质量,以及下游厂商对货物购买力。在存货类融资模式下,我们主要审核对货物价值与货物权利的把控。在此基础上,本文还提出了建立信息化的平台实现信息共享解决信息不对称的风险,以及采取合理的风险补偿措施来对冲供应链中的经济风险。本文的创新之处在于：第一、前人在分析供应链融资的风险来源时,都是基于供应链融资的运行机制进行分析。而本文在分析供应融资中商业银行的风险来源时,结合了供应融资的主要业务模式进行分析,更好的与实际操作相联系。第二、在对供应链融资风险防范路径的探讨中针对每种业务模式的不同提出了有针对性的风险防范建议,并通过案例应用证明了风险防范措施的可行性。本文的不足：本人由于理论水平有限,在对风险进行研究讨论时,都是集中在实际操作中具体风险环节的防范探讨,并未上升到建立全面的风险管理体系的高度。
[Abstract]:In 1980s, supply chain finance began to come to a real figure. It was a new supply chain management concept derived from global business outsourcing, derived from global business tycoons in a growing economic globalization and detailed world division of labor. The main reason for the production is to deal with global outsourcing. All kinds of negative effects produced in the movement, such as the lack of funds on the supply chain, produce the "short board" effect, which all offset the efficiency advantage of the outsourcing division of labor and the labor force advantage of the contractor who has the final cost saving of the "cost depression". The Bank of industry follows the "three principles" under the "Basel agreement" to carry out risk management. Under the guidance of the "three principles", commercial credit resources are always biased towards large enterprises with transparent financial conditions, large scale and fixed assets. The development of supply chain financing has made the bank's credit resources biased toward those financial forms. In recent years, the supply chain financing business has become a new profit growth point for commercial banks. New business needs new risk theory to guide the new business. The theory of supply chain financing risk management has come into being in this context.
In the current research on risk and risk prevention of supply chain financing, the main focus is on the construction of the risk assessment system, but in the actual operation, the investigation of the financing enterprises is mostly the actual inspection and determination of the customer managers. Therefore, this paper uses the combination of two methods of qualitative analysis and case analysis in the study process. Starting from the main business model of the current supply chain financing of commercial banks, the risk sources of supply chain financing in commercial banks are analyzed, and the risk prevention path is discussed according to the source of risk. Finally, a case is given to illustrate how to carry out risk prevention in the actual operation.
This paper is divided into six chapters: Chapter 1, the background and significance of the study are discussed, and the innovation and deficiency of this article are pointed out. The second chapter discusses the development of supply chain financing theory and supply chain financing risk theory, and points out the starting point of this study. The third chapter analyses the operating mechanism and supply chain of supply chain. The main advantages of financing relative to traditional financing, and the characteristics of the main mode of supply chain financing of the main commercial banks are illustrated by the case. The fourth chapter points out the main risks of the commercial banks in the supply chain chain financing business with the characteristics of the previous research and the current main modes of supply chain financing in the perspective of commercial banks. The fifth chapter discusses the risk prevention measures for the source of supply chain financing. The sixth chapter applies the previous theory to the actual supply chain financing cases, and designs the case chain financing scheme, and explains the risk prevention model under this financing scheme. Shi.
The main points of this paper are as follows: from the perspective of commercial banks, the source of risk of supply chain financing is analyzed. The risk sources are mainly caused by the characteristics of the supply chain, the risk caused by the asymmetric information of the bank and the enterprise, the risk caused by the actual operation of the commercial bank, the risk caused by the economy and policy. The source of the risk is combined with the characteristics of each business. For example, in the mode of account receivable financing, the bank mainly audits the payment capacity of the downstream enterprises and whether the debt is completely controlled. Under the prepaid financing model, the quality of the goods of the upstream manufacturers is mainly audited, and the downstream manufacturers are concerned. In the model of inventory financing, we mainly review the control of the value of goods and the rights of goods. On this basis, this paper also puts forward a information sharing platform to realize information sharing to solve the risk of information asymmetry and to adopt reasonable risk compensation measures to hedge the economic risk in the supply chain.
The innovation of this article lies in the following: first, when analyzing the source of risk of supply chain financing, the former is based on the operation mechanism of supply chain financing. In this paper, the main business model of supply and financing is analyzed in the analysis of the risk sources of the commercial banks in supply and financing, and better related to the actual operation. Two, in the discussion of the risk prevention path of supply chain financing, a targeted risk prevention proposal is proposed for the difference of each business model, and the feasibility of the risk prevention measures is proved by case application.
The shortage of this article: because of the limited theoretical level, when studying and discussing the risk, I have focused on the prevention and discussion of the specific risk link in the actual operation, and did not rise to the height of the establishment of a comprehensive risk management system.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33

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