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论文编号：	13664
作者编号：	2320180656
上传时间：	2022/12/5 19:12:27
中文题目：	Y传媒公司应收账款融资优化研究
英文题目：	Research on Accounts Receivable Financing Optimization of Y Media Company
指导老师：	王志红
中文关键字：	传媒企业;应收账款融资;优化策略
英文关键字：	Media enterprises; Accounts receivable financing; Optimization strategy
中文摘要：	当今时代，随着科学技术的进步和现代传播手段的快速发展，以数字化、网络化为代表的的新媒体发展迅猛，带来了媒体传播方式、接受方式的巨大变革，影响和改变了传媒业的生态与格局，也对传统媒体产生了极大的冲击。产业内大型传媒企业上百家，而中小型传媒企业星罗棋布，达十几万家。我国传媒业虽有非常广阔的发展前景，但目前具体细分媒介领域中的竞争非常激烈。 Y公司是一家中小型传媒公司，主营业务仍属于传统媒体范畴，在多年的发展中，业务量稳步提升的同时，“应收账款”的积累量也逐年增多，根据媒介投放的淡旺季，特别是在年中和年末公司的应收账款数额极高。面对新冠疫情的影响，公司谋求转型发展，其中需要大量的资金周转，而公司也需要短期的贷款融资，又因缺少抵押物，授信额度通常较低。若Y公司可以利用应收账款进行融资，则可以解决公司融资问题的同时，也解决一定的应收账款管理问题，毕竟融资的成功，最核心的关键是公司应收账款的质量。2020年末Y公司首次尝试无追索权的应收账款保理融资，虽然本次融资的结果以失败告终，但其中的失败教训值得分析改正。 笔者在回顾相关领域的文献之后，对三种应收账款融资方式的研究进行了梳理总结。从第三章开始，笔者先对Y公司进行财务状况、应收账款现状以及应收账款融资实施现状进行分析，然后提炼出Y公司2020年应收账款融资未能获得授信审批所存在的问题。基于第三章所提出的问题笔者在第四章对应收账款融资中最核心的融资时机的选取、债务方配合问题、应收账款质量三方面问题做出分析；最后为了后续Y公司能够再次进行应收账款融资且能够成功申请授信额度，第五章提出有针对性的优化策略。本文以Y公司作为研究案例，分析其进行无追索权应收账款融资失败原因，并进行策略优化，为同等规模的公司开展应收账款融资业务做借鉴参考。
英文摘要：	In today's era, with the progress of science and technology and the rapid development of modern means of communication, the rapid development of new media represented by digitalization and networking has brought about great changes in the way of media communication and reception, affected and changed the ecology and pattern of the media industry, and also had a great impact on traditional media. There are hundreds of large media enterprises in the industry, while small and medium-sized media enterprises are scattered all over the industry, reaching more than ten million. Although China's media industry has a very broad prospect of development, the competition in the specific sub media field is very fierce. Company Y is a small and medium-sized media company, and its main business is still in the traditional media category. During the years of development, the business volume has steadily increased, while the accumulation of "accounts receivable" has also increased year by year. According to the low and peak media seasons, especially at the middle and end of the year, the amount of accounts receivable of the company is extremely high. In the face of the impact of COVID-19, the company seeks transformation and development, which requires a large amount of capital turnover, and the company also needs short-term loan financing. Due to the lack of collateral, the credit line is usually low. If Company Y can use accounts receivable for financing, it can solve the company's financing problem as well as certain accounts receivable management problems. After all, the key to the success of financing is the quality of the company's accounts receivable. At the end of 2020, Company Y tried factoring financing of accounts receivable without recourse for the first time. Although the result of this financing ended in failure, the failure lessons are worth analyzing and correcting. After reviewing the literature in related fields, the author sorts out and summarizes the research on three financing methods of accounts receivable. From the third chapter, the author first analyzes the financial situation, the status quo of accounts receivable and the status quo of the implementation of accounts receivable financing of Y Company, and then extracts the problems that Y Company failed to obtain credit approval for accounts receivable financing in 2020. Based on the problems raised in the third chapter, the author analyzes the selection of the most important financing opportunity, the cooperation of the debtor and the quality of accounts receivable in the fourth chapter; Finally, in order for Company Y to conduct accounts receivable financing again and successfully apply for credit line, Chapter V proposes targeted optimization strategies. This paper takes Company Y as a research case to analyze the reasons for its failure in non recourse accounts receivable financing, and optimize the strategy, so as to provide a reference for companies of the same size to carry out accounts receivable financing business.
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