联系我们

论文查询结果	返回搜索

论文编号：	6876
作者编号：	2120122988
上传时间：	2014/12/8 9:44:10
中文题目：	海汇金融集团应收账款债权流转融资模式研究
英文题目：	Research of Financial Model of Accounts Receivable Turnover of Haihui Financial Group
指导老师：	李莉
中文关键字：	应收账款债权流转；应收账款；应收账款证券化；应收账款质押
英文关键字：	The transfer of accounts receivable creditor''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''s rights ;Accounts receivable;Receivables securitization; Pledge of accounts receivable
中文摘要：	目前我们国家的银行信贷七成以上为不动产担保融资，而应收账款以及存货在中小企业的资产中占相当大的比重，在六成以上。我国动产融资的供给与需求之间不匹配，与发达国家中小企业动产融资占比70%以上也有着很大差距。多数中小企业在后金融危机时代，状况依然不容乐观，经常是得不到资金或者债权不能盘活，造成“缺血”，企业融资成本过高，造成“失血”。民企仅靠自身的信用，难以及时融资，大量的业务不能做，交易不能实现，缺乏持续的发展能力。遇到政策调控，更是束手无策。在银行紧缩的信贷政策下首当其冲受到冲击，有的已危及生存。通过应收账款增信流转，对盘活企业的应收账款，增加新的利润增长点，做大产业链，盘活更多有效资金，具有政策、经济、社会等多重效益。 就海汇金融集团的应收账款债权流转模式，本文使用理论研究以及案例分析的方法对该模式做了较全面的研究。首先对应收账款证券化和应收账款债权流转项目的参与者和具体业务流程进行了详细介绍，为后文中的业务模式对比分析奠定基础。之后通过理论分析，对我们国家目前的应收账款发展现状做了分析，并对其中主要的几种融资模式展开了详细讨论，分析了三种模式发展所需面对的问题及其原因。结合实践情况，文章提出了应收账款债权流转项目的两种融资模式——管理公司业务模式和管理公司与金融集团合作模式，也对两种模式构建中的关键环节及优、缺点做了研究。最后，通过对比分析应收账款的质押、保理业务、证券化与债权流转业务，提出了在这几种融资模式中债权流转业务的优势。同时，根据应收账款债权流转业务在具体实施过程中的操作，提出了其推广发展可能会面临的难点。
英文摘要：	At present more than 70% of the bank credit to guarantee real estate financing in our country,more than 60% of small and medium-sized enterprise's assets are receivable accounts and inventory. Chattel financing in our country don't match between supply and demand, and small and medium-sized enterprise movables financing accounted for more than 70% in the developed countries also has the very big disparity. In the financial crisis era, most small and medium-sized enterprises' situation is not optimistic, often is can't get money or can can't t activate the creditor's rights, causing ischemia, enterprise financing cost is too high, Create a "bleeding". Corporation only on its own credit to finance in time, can't do a lot of business, trade cannot achieve, lack of sustained development ability. Meet policy, but also to do. First under Banks tightening credit policy, some of which have been endangering survival.Through the accounts receivable credit, circulation, to revitalize the enterprise accounts receivable, to increase new profit growth point, do big industry chain, revitalize the more effective, which have multiple benefits such as policy, economy and society. In this paper, by using the method of theoretical research combined with case study, the receivable accounts creditor's rights transfer mode of Haihui financial group are studied. First of all to the securitization of accounts receivable and accounts receivable creditor's rights transfer project participants and specific business process are introduced in detail, after comparing ,to lay a good foundation for the analysis of business model in this paper. After through theoretical analysis on the development status quo of accounts receivable in our country at present are analyzed, and the accounts receivable of the three main financing model launched a detailed discussion, the facing problems in the development of three models are analyzed and the reasons. Combined with practical situation, the article puts forward two accounts receivable creditor's rights transfer project financing model, management, business model and management of the company and the financial group cooperation models, and to construct the key link and the advantages and disadvantages of the two models are analyzed.Finally, in the analysis of account receivable pledge, factoring, securitization of accounts receivable and accounts receivable creditor's rights transfer business, on the basis of proposed accounts receivable creditor's rights transfer business advantage.At the same time, according to accounts receivable creditor's rights transfer business operations in specific implementation process, proposed the possible difficulties may face when make further promotion development .
查看全文：	预览  下载(下载需要进行登录)