A商业银行应收账款融资风险控制研究

发布时间：2018-01-01 03:22

本文关键词：A商业银行应收账款融资风险控制研究　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着中国贸易的不断进步,中小企业对国内生产总值的贡献份额越来越多。相比于大型公司,规模较小的公司因其自身的实力不足、财务状况透明度不高及资信等级不够,难以从商业银行获取融资。商业银行通常选取资信好的大型企业提供融资服务。如何解决中小企业融资难问题成为了一个刻不容缓的课题。同时,各经济主体出于自身经济利益的考量,会尽可能地占用流动资金,拖延付款时点,形成销售方较多的应收账款。商业银行提供的应收账款融资是一种新的金融产品,它的出现缓解了资金需求大与应收资产被占用的矛盾,在一定程度上解决了中小企业融资难的问题。然而,此模式在我国发展尚不纯熟,信用风险环境还不健全,国内商业银行缺乏有针对性的风险管理体制且实践经验不足,存在较大风险隐患。基于此本文对A商业银行应收账款融资模式的风险问题展开研究,试图为其风险控制问题提出若干建议,这也是本文的写作缘由。本文分为六章。第一章是本文的引言,主要介绍了选题背景及研究意义,对国内外学者有关商业银行应收账款融资风险控制的研究情况进行梳理和总结,进而确立本文的研究思路和研究方法。第二章对应收账款融资的相关概念进行界定,并对银行风险控制的相关理论进行回顾。第三章对A商业银行的基本信息进行调查,以应收账款融资模式现状调查为基础,从宏观层次对A商业银行应收账款融资业务中存在各风险因素进行分类,包括操作不当、信用危机、法律漏洞和其他不足,其中操作不当最为明显,但其他三项风险也不容忽视。第四章介绍了 A商业银行对H企业具体一项融资失败案例,主要站在银行角度,利用H企业的财务数据并结合对H企业的综合考察,从微观层次识别各环节所暴露出的风险,并对其产生的原因进行分析。揭示我国商业银行开展应收账款融资业务存在的四项风险控制隐患,包括对应收帐款融资操作风险的管理不健全、法律法规规定不详、贸易背景与应收账款的真实性欠缺造成的信用风险及对应收账款融资业务的整体风险认识不够。在此基础上,第五章主要针对上述问题提出改进商业银行应收账款融资业务风险控制的建议,以期实现应收账款融资模式的良性发展。应收账款融资具有风险系数高、多维性及复杂性等特点,而大多数商业银行多年来在业务开展时常只对授信企业进行考察,对应收账款的还款人的调查稍显不足。同时,仅完善商业银行的风险控制措施远远不足,还需要政府相关法律法规的完善和企业应收账款管理水平的提高。本文通过财务分析并对应收账款债权人与债务人进行多方面的调查,充分识别应收账款融资模式存在的风险并提出有效的控制建议,对加强商业银行对财务数据的利用,风险控制能力的加强以及促进中小企业的发展均有重要意义。
[Abstract]:As China's trade continues to advance, small and medium-sized enterprises contribute more and more to GDP. Compared with large companies, smaller companies are not enough because of their own strength. The financial situation is not transparent and the credit rating is insufficient. It is difficult to obtain financing from commercial banks. Commercial banks usually select large enterprises with good credit to provide financing services. How to solve the financing difficulties of small and medium-sized enterprises has become an urgent issue. At the same time. For the consideration of their own economic interests, each economic entity will occupy the working capital as much as possible and delay the payment time point. Accounts receivable financing provided by commercial banks is a new financial product, which alleviates the contradiction between the large demand for funds and the occupation of assets receivable. To some extent, it has solved the problem of financing difficulty of small and medium-sized enterprises. However, the development of this model in our country is not perfect, and the credit risk environment is not perfect. Domestic commercial banks lack of targeted risk management system and lack of practical experience, there is a greater risk risk. Based on this, this paper studies the risk of A commercial bank accounts receivable financing model. This paper is divided into six chapters. The first chapter is the introduction of this paper, mainly introduces the background of the topic and the significance of the research. The domestic and foreign scholars about the commercial bank accounts receivable financing risk control research situation is combed and summarized. The second chapter defines the related concepts of accounts receivable financing. The third chapter investigates the basic information of A commercial bank, based on the investigation of the current situation of accounts receivable financing model. From the macro level of A commercial bank accounts receivable financing business risk factors are classified, including improper operation, credit crisis, legal loopholes and other deficiencies, among which improper operation is the most obvious. But the other three risks can not be ignored. Chapter 4th introduces the A commercial bank to H enterprise a specific case of financing failure, mainly standing in the perspective of the bank. Using the financial data of H enterprise and the comprehensive investigation of H enterprise, the risks exposed in each link are identified from the micro level. And analyzes the causes of its occurrence. It reveals four hidden dangers of risk control in the development of accounts receivable financing business of commercial banks in China, including the imperfect management of the operational risk of accounts receivable financing. The laws and regulations are not clear, the credit risk caused by the lack of trade background and the authenticity of accounts receivable and the overall risk awareness of accounts receivable financing business is not enough. On this basis. Chapter 5th puts forward some suggestions to improve the risk control of accounts receivable financing in commercial banks in order to realize the benign development of accounts receivable financing mode, which has a high risk coefficient. The characteristics of multi-dimension and complexity, but most commercial banks often only investigate the credit enterprises in the business development for many years, and the investigation on the payback of accounts receivable is a little insufficient. At the same time. It is far from enough to perfect the risk control measures of commercial banks. Also need to improve the relevant laws and regulations of the government and improve the management level of enterprise accounts receivable. This paper through financial analysis and accounts receivable creditors and debtors to carry out a variety of investigations. Fully identify the risk of accounts receivable financing model and put forward effective control recommendations to strengthen the use of financial data in commercial banks. It is of great significance to strengthen the ability of risk control and to promote the development of small and medium-sized enterprises.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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