商业银行应收账款供应链融资分析 毕业论文.doc

毕业论文 题 目：商业银行应收账款供应链融资分析 学 院：商学院 专 业：金融二班 学 号： 姓 名： 指导老师： 完成日期：2011年3月28日 目 录 摘要 2 关键词 2 一、中小企业的融资现状分析 3 二、供应链金融 3 三、应收账款供应链融资模式 4 （一）应收账款供应链融资的涵义 4 （二）应收账款的具体融资模式 4 （三）应收账款融资出现的原因及优势 5 （四）应收帐款融资模式利润利润分析 6 （五）应收帐款融资模式风险分析 6 （六）应收账款融资的风险防范措施 8 四、总结 8 参考文献： 9 摘要：中小企业融资难问题一直是被持续关注的一个话题。在中小企业与银行的博弈中，由于好的中小企业往往被银行有意无意忽略，从而使双方利益都受到了损害。然而随着供应链在企业间竞争地位的提升，供应链金融作为使整个供应链系统成本最小化和价值增值最大化的一个创新手段，借助商业银行将核心企业的信用优势应用于整个供应链的融资渠道上，弥补了中小企业融资困难的不足，切实提高了整个供应链系统的竞争优势。本文着重介绍了应收帐款的供应链融资模式 ，对于其利润来源及存在风险进行了分析，并针对该种模式提出了相应的改进措施与建议。 关键词：中小企业 供应链金融 应收帐款 利润 风险 Summary: Small and medium-sized enterprise financing problems had been a topic of concern. In the small and medium-sized enterprises and the game of bank, because good small and medium-sized enterprises are often bank intentionally or unintentionally overlooked, so that both parties have been the damage. However, along with the supply chain in the enterprise competition between the promotion of the position of the supply chain, the supply chain system as the financial cost minimization and the value added of maximizing a innovation means, with the aid of the commercial Banks will the core enterprise credit advantage application in the entire supply chain on the financing channels, to make up for the financing difficulties of small and medium-sized enterprises is insufficient, improving the whole supply chain system competitive advantage. This article mainly introduces the accounts receivable financing mode of supply chain, for its profit source and existing risk analysis, and in the light of the model puts forward the improvement measures and Suggestions. Key words: small and medium-sized enterprise supply chain financial accounts receivable risk profits 一、中小企业的融资现状分析 中小企业由于其自身规模小，信用度较低等先天性客观因素，融资问题一直是困扰中小企业发展的一个难题。长期以来，中小企业融资难一直成为制约我国中小企业发展的主要障碍之一。在传统的银行借贷业务里，中小企业的资金需求与银行愿意提供的贷款数额之间有着较大的差距，加之银行借贷给中小企业的监管资本成本比较高，导致中小企业普