A公司商业保理业务发展问题研究

发布时间：2018-01-10 07:25

本文关键词：A公司商业保理业务发展问题研究　出处：《广西大学》2017年硕士论文　论文类型：学位论文

【摘要】：中小企业“融资难”问题由来已久,在实物界和学术界都引起对优化企业融资模式的众多研究,在各种融资模式之中,保理融资独树一帜。保理虽然由来已久,但我国保理从“南京爱立信倒戈”事件后,才开始注重保理模式的创新并进入快车道。保理按照股东背景分为银行保理和商业保理,我国保理市场现状以银行保理为绝对主导,这与我国融资市场以间接融资为主和商业保理起步较晚有关。目前,学术界专门针对商业保理的理论研究涉及较少。随着我国经济发展进入新常态,银行银根收紧导致中小企业融资越发困难。那么是否存在一种逆经济周期信贷机制,经济形势越是下行,越是能够刺激这种信贷机制的发展?相比较其他信贷机制,保理正属于这种信贷机制。这使得对于商业保理需求也在不断增长。商业保理的发展从2012年6月商务部同意在天津滨海新区、上海浦东新区两地开展商业保理试点开始。随后,商业保理行业得到迅速发展,截止2015年12月末,商业保理公司在我国已注册达到2514家,相比2014年增长144%,商业保理资产规模超过2000亿人民币,比2015年增长150%。A公司成立于2013年是一家发展较快的商业保理公司,本文在总结国内外相关文献和现有的理论基础上,系统分析和比较A公司现在开展的商业保理主要融资模式,并结合公司的业务范围、应对业务风险等现状提出了一些促进保理业务发展的建议。目前商业保理呈现小而散的特征,尚未出现领军企业,希望本文的研究能为商业保理的发展提供借鉴。
[Abstract]:The problem of "financing difficulty" of small and medium-sized enterprises has a long history. In the physical and academic circles, there are many studies on optimizing enterprise financing model. Among all kinds of financing models, factoring financing is unique. Factoring has a long history. However, after the defection of Nanjing Ericsson, China's factoring started to focus on the innovation of factoring mode and entered the fast lane. Factoring is divided into bank factoring and commercial factoring according to shareholders' background. The current situation of factoring market in China is dominated by bank factoring, which is related to the indirect financing and the late start of commercial factoring. With the development of our country's economy, the academic circles have entered the new normal with the theoretical research of commercial factoring. Bank tightening makes it more difficult for SMEs to finance. So is there a counter-cyclical credit mechanism, and the more the economic situation is down, the more it can stimulate the development of this credit mechanism? Compared with other credit mechanisms, factoring belongs to this kind of credit mechanism. This makes the demand for commercial factoring also increasing. The development of commercial factoring has been approved by the Ministry of Commerce in Tianjin Binhai New area since June 2012. The commercial factoring trial began in Pudong New area of Shanghai. Then, the commercial factoring industry developed rapidly. By the end of 2015, the commercial factoring companies had registered 2514 in our country. Compared with 2014's increase of 144%, commercial factoring assets exceeded 200 billion yuan. Compared with 2015, the company was founded in 2013. It is a rapidly developing commercial factoring company. This paper summarizes the relevant literature and existing theories at home and abroad. This paper systematically analyzes and compares the main financing modes of commercial factoring that A Company is carrying out now, and combines with the scope of business of the company. This paper puts forward some suggestions to promote the development of factoring business in response to the present situation of business risk. At present, commercial factoring presents the characteristics of small and scattered, and has not yet appeared the leading enterprise. I hope this study can provide reference for the development of commercial factoring.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.2

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