联系我们

论文查询结果	返回搜索

论文编号：	11161
作者编号：	2320170580
上传时间：	2019/12/8 10:15:20
中文题目：	银行承兑汇票在企业中的应用研究 ——以GG公司为例
英文题目：	Research on the application of bank acceptance bill in enterprises： A case study of GG company
指导老师：	李姝
中文关键字：	银行承兑汇票；票据池；票据融资；票据市场
英文关键字：	bank acceptance bill；bill pool；bill financing；bill market
中文摘要：	银行承兑汇票是一种传统的支付结算工具，自上个世纪九十年代在我国出现后就呈现出不断的高速发展状态，近些年来各地方城市商业银行的快速发展更是为银行承兑汇票的大面积流通提供了基础，随着票据电子化后，企业支付更加便捷，使用银行承兑汇票作为结算手段的公司日益增多。银行承兑汇票除了作为一种结算工具，在中小企业融资、降低企业财务费用、促进银行报表改善等多方面也发挥着相当重要的作用，银行承兑汇票已经是我国经济活动中不可缺少的一部分。企业作为银行承兑汇票的使用主体，虽然得到了很大的方便，不过在应用的过程中也产生了一定的问题。 本文主要是从企业使用银行承兑汇票的角度出发，研究分析了银行承兑汇票在企业中的实践应用，对企业经营与经济发展中银行承兑汇票的重要作用进行肯定。同时回顾了银行承兑汇票在国内外的发展，对银行承兑汇票在企业中的作用进行了介绍，并对其快速发展的原因进行了深入分析，通过对于GG公司银行承兑汇票的使用情况的调研，整理了企业近些年关于银行承兑汇票收支的相关数据和相关的制度，发现企业在使用银行承兑汇票中出现了财务管控复杂化、流转不畅以及票据电子化后管理薄弱三个主要问题，根据相应的问题提出了采用票据池管控、利用电子银行承兑以及银行风险控制系统解决流转不畅问题并且加强公司制度建设三个方面作为主要的解决手段，希望通过对于GG公司的案例研究，能从企业实际使用的方面来看待银行承兑汇票在经济活动中发挥的作用，为银行承兑汇票在企业间的应用提供一种思路和启发。
英文摘要：	Bank acceptance bill is a traditional payment and settlement tool. It has been developing rapidly since it appeared in China in the 1990s. In recent years, the rapid development of commercial banks in various local cities has provided the foundation for the large-scale circulation of bank acceptance bill. With the electronic bill, enterprises pay more conveniently and use bank acceptance bill as settlement. There are more and more computing companies. In addition to being a settlement tool, bank acceptance bill plays an important role in financing of small and medium-sized enterprises, reducing financial expenses of enterprises, promoting the improvement of bank statements and other aspects. Bank acceptance bill has become an indispensable part of China's economic activities. As the main user of bank acceptance bill, although it is very convenient, there are some problems in the process of application. This paper mainly studies and analyzes the practical application of bank acceptance bill in enterprises from the perspective of using bank acceptance bill in enterprises, and affirms the important role of bank acceptance bill in enterprise operation and economic development. At the same time, it reviews the development of bank acceptance bill at home and abroad, introduces the role of bank acceptance bill in enterprises, and analyzes the reasons for its rapid development. Through the investigation on the use of bank acceptance bill of GG company, it sorts out the relevant data and systems about the revenue and expenditure of bank acceptance bill of enterprises in recent years, and finds that enterprises are making there are three main problems in the bank acceptance bill, the complexity of financial management and control, the risk of circulation and cashing, and the weak management after the electronic bill. According to the corresponding problems, three main solutions are proposed, using the bill pool management and control, using the bank risk control system to avoid the circulation and cashing risk, and strengthening the system construction of the company. I hope that through the case study can look at the role of bank acceptance bill in economic activities from the perspective of actual use of enterprises, and provide a kind of thinking and inspiration for the application of bank acceptance bill among enterprises.
查看全文：	预览  下载(下载需要进行登录)