中行湖南省分行应收账款保理风险管理研究

发布时间：2018-06-04 04:13

本文选题：保理 + 商业银行　；参考：《湖南大学》2014年硕士论文

【摘要】：随着我国市场经济的不断发展，企业间竞争不断加剧，商业信用运用日益盛行，企业往往在应收账款中占用大量资金。保理全称为保付代理，是以合格应收账款的转让为基础，向客户提供包括预付融资、账款管理、账款催收和买方坏账担保为一体的综合性金融产品。但是当前我国信用环境还不够完善，企业大量的应收账款面临着诸多风险，而保理作为一种信用融资方式，从商业银行的角度做好风险管理显得越来越重要。本文在分析保理的历史起源和历史演变中，揭示出保理的本质和内涵。同时，立足于关系型信贷理论、应收账款管理理论及金融风险管理理论，，通过归纳分析中行湖南省分行保理业务运作模式和操作流程，提出了其发展存在的不足。全文的核心是以中行湖南省分行为研究对象，提出了当前中行湖南省分行应收账款保理业务所存在的法律风险、贸易背景是否真实的信用风险和由于职责分工不明确导致的操作风险，在对中国银行开展保理业务的具体市场条件进行分析的基础上，综合详尽分析了办理保理业务过程中可能遇到的风险及其存在的原因，探讨了中国银行在应收账款保理业务的实际运作中三大风险的具体表现。文章最后提出了解决中行湖南省分行应收账款保理业务风险管理的对策和建议。
[Abstract]:With the development of market economy in our country, the competition between enterprises is becoming more and more serious, and the application of commercial credit is becoming more and more popular. Enterprises often occupy a large amount of funds in accounts receivable. Factoring is a comprehensive financial product based on the transfer of eligible accounts receivable, which includes prepaid financing, account management, collection of accounts and buyer's guarantee of bad debts. However, the credit environment of our country is still not perfect, and a large number of accounts receivable of enterprises are facing many risks. As a way of credit financing, factoring is becoming more and more important from the perspective of commercial banks. In analyzing the historical origin and evolution of factoring, this paper reveals the essence and connotation of factoring. At the same time, based on the relational credit theory, accounts receivable management theory and financial risk management theory, through the induction and analysis of the operation mode and operation process of factoring business of Bank of China Hunan Branch, the shortcomings of its development are put forward. The core of this paper is to take Bank of China Hunan Branch as the object of study, and put forward the legal risks existing in the factoring business of accounts receivable of Bank of China Hunan Branch at present. Whether the trade background is true credit risk and the operational risk caused by the unclear division of duties, on the basis of the analysis of the specific market conditions for the Bank of China to carry out factoring business, This paper comprehensively analyzes the risks that may be encountered in the process of handling factoring business and the reasons for their existence, and probes into the concrete performance of the three major risks in the actual operation of the factoring business of accounts receivable of the Bank of China. Finally, the paper puts forward the countermeasures and suggestions to solve the risk management of accounts receivable factoring business of Bank of China Hunan Branch.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33

【参考文献】