中小商业银行应收账款融资模式研究

发布时间：2018-01-06 15:38

本文关键词：中小商业银行应收账款融资模式研究　出处：《复旦大学》2013年硕士论文　论文类型：学位论文

【摘要】：中小企业融资难是时下社会面临的共同问题,在中国,中小企业融资难的重要原因是企业难以提供银行信贷融资所必须的不动产担保品,典型的不动产担保品是房产。物权法体系中最活跃的研究领域是动产担保物权,它与经济发展、制度创新以及经济结构调整关系极为紧密,通过拓展有效担保物的范围如将应收账款作为有效担保物,有助于解决中小企业融资困境。其他国家的经验表明,动产担保融资,尤其是应收账款融资能够提高金融市场的稳定性,降低风险。随着银行竞争的加剧,中小商业银行逐渐将目光投向中小企业,作为中小企业主要资产之一的应收账款融资需求旺盛,如何加快发展应收账款融资业务已经成为中小商业银行亟待研究的一项重要课题。本文致力于阐明应收账款融资业务的法律基础和理论要点,结合实务,分析应收账款融资业务的风险和难点,为中小商业银行发展应收账款融资业务提出对策建议。全文分三章。第一章应收账款融资概述介绍了应收账款的法律界定、适用范围和业务功能。第二章应收账款融资业务在中小商业银行的运用和发展现状重点回顾了国内商业银行应收账款融资业务的发展历程、介绍了商业银行现有应收账款融资产品模式和案例、风险分析和解读应收账款融资业务发展中诸如业务品种单一、金融服务体系不健全、风险管理模式落后、与传统业务难以脱离、信贷成本高等困境。第三章中小商业银行发展应收账款融资业务的对策主要从立法先行、优化风险管理、发展策略角度给出了研究者的建议。本文在对商业银行应收账款融资业务进行剖析后,提供了某中小商业银行创新开展的两种应收账款融资业务模式,充分展现了中小商业银行经营思维的活跃、实现创新驱动和转型发展的决心和行动,与全行业共同探讨和研究应收账款融资业务的发展。
[Abstract]:The difficulty of financing for SMEs is a common problem facing the society nowadays. In China, the main reason for the difficulty of financing for SMEs is that it is difficult for enterprises to provide real estate collateral necessary for bank credit financing. The most active research field in the real right law system is the real estate security right, which is closely related to the economic development, system innovation and economic structure adjustment. By expanding the scope of effective collateral, such as taking accounts receivable as effective collateral, it is helpful to solve the financing dilemma of SMEs. The experience of other countries shows that the secured financing of movable property. Especially accounts receivable financing can improve the stability of the financial market and reduce the risk. With the intensification of bank competition, small and medium-sized commercial banks gradually turn their attention to small and medium-sized enterprises. As one of the main assets of small and medium-sized enterprises, the demand of accounts receivable financing is exuberant. How to speed up the development of accounts receivable financing business has become an important issue for small and medium-sized commercial banks to study. This paper is devoted to clarify the legal basis and theoretical points of accounts receivable financing business combined with practice. This paper analyzes the risks and difficulties of accounts receivable financing, and puts forward countermeasures and suggestions for the development of accounts receivable financing business in small and medium-sized commercial banks. This paper is divided into three chapters. The first chapter introduces the legal definition of accounts receivable. The second chapter focuses on the application and development of accounts receivable financing business in small and medium-sized commercial banks and reviews the development process of domestic commercial banks' accounts receivable financing business. This paper introduces the current commercial bank accounts receivable financing products and cases, risk analysis and interpretation of accounts receivable financing business development, such as a single business, financial service system is not perfect, risk management model behind. It is difficult to break away from the traditional business and high credit costs. Chapter III small and medium-sized commercial banks to develop accounts receivable financing business countermeasures mainly from legislation to optimize risk management. Some suggestions are given from the perspective of development strategy. After analyzing the accounts receivable financing business of commercial banks, this paper provides two kinds of innovative business models of accounts receivable financing for a small and medium-sized commercial bank, which fully demonstrates the active business thinking of small and medium-sized commercial banks. To achieve innovation-driven and transformational development of the determination and action, with the whole industry to explore and study the development of accounts receivable financing business.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.51

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