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论文编号：	1139
作者编号：	2220070551
上传时间：	2009/6/9 23:29:31
中文题目：	我国商业银行供应链金融业务内部
英文题目：	The studies under the internal
指导老师：	陆宇建
中文关键字：	供应链金融;内部控制;商业银行;<
英文关键字：	supply chain finance;internal
中文摘要：	随着我国“世界制造中心”地位的日益巩固和内需拉动，国内贸易迅速发展，资金流、物流、信息流高效地整合在供应链中成为越来越迫切的需求，给商业银行供应链金融业务带来了发展的机会。供应链金融业务指对整个供应链的各环节提供资金、物流和信息服务，提高供应链管理的效率。从商业银行的视角来看，供应链金融是围绕进出口贸易和国内贸易核心企业的交易链，基于交易过程的应收账款或存货所对应的未来现金流，对核心企业及其上下游企业给予融资和结算服务，实现银行服务与企业供应链的资金流和物流紧密结合。商业银行内部控制的水平将直接决定供应链金融业务的发展，因此很有必要对供应链金融内部控制相关理论作系统性的研究，从而揭示供应链金融的融资优势及其改善我国中小企业融资困境的有效性。 本文运用供应链金融和内部控制理论并在对典型案例进行剖析和总结的基础上，从商业银行内部控制的角度分析商业银行供应链金融业务。本文认为，商业银行供应链金融业务必须要建立在全面风险控制的基础上，建立全行内部控制体系，因此本文分析了商业银行供应链金融业务中存在的风险，分别从内部控制的原则和手段讨论了如何控制风险，并提出相关建议。
英文摘要：	The breakout of secondary mortgage loan crisis leads to a further spread of financial crisis. To deal with the crisis, our country stimulated domestic demands to spur economic growth. In the present economic environment, the competition among enterprises has changed into the competition among their supply chains. Thus, supply chain finance comes into being, a new type of financing model tailored for small and medium-sized enterprises. By effectively integrating cash flow with supply chain management, it not only provides loan and financing services for vulnerable enterprises in the supply chain, but also constructs industrial ecology in which banks, enterprises and commodity supply chain coexist with each other through coordination between financial capital and industrial economy. At present, since the third-party logistics enterprises in our country can not conduct operation and management in a proper way, the main body to do financing business at home remains to be commercial bank. Therefore, the internal control within commercial banks plays a decisive role in the development of supply chain financing business. It is necessary to make a systematic research on internal control theory of supply chain financing in order to reveal the merits of supply chain financing as well as its effectiveness in helping solve the difficulties of small and medium-sized enterprises. This paper, on the basis of the study of typical cases, makes an analysis of the supply chain financial business from the perspective of internal control within commercial banks under the theoretical framework of supply chain finance and internal control. This paper draws a conclusion that the supply chain financial business of commercial banks should be established on the basis of full control of risks and an internal control system should be set up throughout the whole bank. The paper makes a study of the risks existing in supply chain financial business and discusses how to control risks from the points of the principles and methods of internal control respectively, at the same time, it proposes related suggestions.
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