上市公司应收账款融资分析--以京东集团为例.docxVIP

PAGE 毕业论文中文摘要 上市公司应收账款融资分析-以京东集团为例 摘要： 目前实体经济行业、电子商务企业竞争加剧，借贷融资带来的经营风险、资金紧张等问题日益突出，各行业企业应积极采用多种融资方式来改善经营状况，降低经营风险。京东白条业务的推出，增强了京东集团的业务竞争能力，京东白条ABS专项计划的开展，大大提升了企业融资能力及企业价值。因此，对京东白条ABS的研究有一定的必要性。本文采用案例分析法，分析京东白条现状及其应收账款资产证券化融资的财务影响，发现其存在的风险，得出结论并为上市公司应收账款融资模式提供重要的理论价值和借鉴意义。 关键词： 应收账款融资 融资分析 京东白条 毕业论文外文摘要 Title Analysis of Accounts Receivable Financing of Listed Companies - Taking Jingdong Group as an Example Abstract At present, the competition in the real economy industry and e-commerce enterprises has intensified, and the problems of operational risks and capital shortages brought about by loan financing have become increasingly prominent. Enterprises in various industries should actively adopt various financing methods to improve their operating conditions and reduce operational risks. The launch of Jingdong Baizhi Business has enhanced the business competitiveness of Jingdong Group. The development of Jingdong White Strip ABS Special Plan has greatly enhanced the financing capability and corporate value of the company. Therefore, the research on Jingdong white strip ABS has certain necessity.This paper provides an important theoretical value and reference for the accounts receivable financing model of Chinas listed companies through the research on the motivation, financial impact and risk analysis of JDs accounts receivable asset securitization.? Keywords： Accounts receivable financing Financing analysis Jingdong baitiao PAGE 15 目 次 TOC \h \z \t 标题 1,1,标题 2,1,标题 3,1 1 引言 1 1.1 研究背景 1 1.2 研究意义 1 2 应收账款融资模式 2 2.1应收账款保理融资 2 2.2应收账款质押融资 2 2.3应收账款证券化融资 3 3 京东白条应收账款证券化融资概述 4 3.1京东集团背景 4 3.2京东白条含义 5 3.3京东白条资产证券化现状 5 4 京东白条应收账款证券化融资分析 7 4.1动因分析 7 4.2财务分析 8 4.3风险分析 10 5 改善应收账款资产证券化现状的对策 12 5.1设定严格的入池标准 12 5.2企业间资源共享，降低成本 12 5.3加强资产证券化各环节的风险监控 12 5.4提供多种外部担保方式进行信用增级 13 5.5完善风险控制相关法律法规，实现真正破产隔离 13 结 论 14 参 考 文 献 15 1 引言 1.1 研究背景 近些年，随着改革开放的不断深入，产业竞争愈发激烈，特别是实体