国际保理中国中小企业的应用.docVIP

辽宁科技大学毕业设计（论文） 第 PAGE 2页国际保理在中国中小企业的应用摘要国际保理作为一项以债权转让为基础，集国际融资、销售分户账管理、催收、信用风险控制与坏账担保为一体的综合性跨国金融服务，在赊销方式盛行的国际背景下，日渐成为主要的国际贸易结算方式。本文从实践和理论的角度将国际保理的功能特性与当前我国中小企业出口所面临的问题结合起来，论述了国际保理在中国中小企业中的应用。本文首先概括了国际保理目前在全球范围内的发展概况及原因。紧接着基于国际保理的功能特性，提出了国际保理在中小企业开展出口业务方面的适用性，从管理应收账款、融资和开拓国际市场三方面进行了具体分析。然后从当前我国 中小企业出口中面临的结算方式选择、海外巨额坏账等问题出发，并结合前一部分的分析，论述了在我国中小企业中推广国际保理的必要性。最后，本文针对制约我国中小企业应用国际保理的宏观、微观层面因素，提出了具体的对策建议。希望能为引导我国中小企业在出口中多用保理，解决出口所面临的问题并促进出口提供一些参考。关键词 国际保理；中小企业；出口AbstractInternational Factoring as a basis of assignment of claims, collection of international finance, sales account household management, collection, credit risk control and security for the debts of an integrated cross-border financial services, in the prevalence of credit the way the international context, is becoming The main settlement in international trade. In this paper, practice and theory from the perspective of the international factoring with the current features of Chinas exports faced by small and medium-sized problems, discusses international factoring in China, small and medium-sized applications.  The paper first outlines the international factoring in global development and the reasons. Then based on the functional properties of factoring, international factoring raised in the small and medium-sized businesses to export the application from the management of accounts receivable, financing, and open up international markets for the three specific analysis. And then from the current face of Chinas exports of small and medium-sized settlement options, huge amount of bad debts and other issues of overseas departure, combined with the first part of the analysis, are discussed in our country in the promotion of small and medium-sized the need for international factoring. Finally, the application for the constraints of our small and medium-sized international factoring macro, micro-level factors, made specific suggestions. Hope to be able to guide Chinas exports of SMEs in the