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论文编号：	7927
作者编号：	2120132776
上传时间：	2015/12/8 19:11:54
中文题目：	我国银行保理商再保理模式研究
英文题目：	Research on Refactoring Model of Bank Factors in China
指导老师：	李莉
中文关键字：	再保理;商业保理;风险管理;债权转让
英文关键字：	Refactoring;Commercial Factoring;Risk Control;Credit Assignment
中文摘要：	“保理”一词源于国际结算中的国际保理业务，实际上就是“保付代理”；保理表达核心内容就是“债权的受让与转让”，即保理商通过收购债权人“应收账款”的方式为债权人提供融资服务，其实质内涵既是“服务”，又是一种结算形式和手段。作为一种综合性的金融与贸易服务方式，保理具体体现了债权的承购；在保理商核准的信用额度内承担坏账风险损失；基于买方延期付款提供风险担保等基本特征上。 我国保理业自1993年始于银行，直至2012年进行了商业保理试点，才开始成规模的出现非银保理商。这种发展模式决定了银行保理商在整个行业的发展中扮演更重要的角色。虽然商业保理刚刚起步，但其推动和发展却有利于我国整个保理行业的成熟，双方的互补合作也将共同推动行业的健康发展。因此我国银行保理商如何实现与商业保理公司实现合作共赢，成为了全新的课题。 在此背景下，再保理模式在我国保理业内被创造性的提出。再保理正是依照银行与非银保理商之间的必然合作关系而将两类不同的保理业务主体结合在一起而形成的金融创新产品，本质是指一个保理商办理保理之后再将应收账款债权转让给另一个保理商（又称为再保理商），获得融资以及账款催收、分账户管理等其他保理服务。再保理模式是保理商对另一保理商的授信模式，是针对保理商的特殊保理业务，再保理的对象通常为国内外中小银行及非银保理商，如我国的商业保理公司。此外，再保理模式既要符合保理业务的一般风险特点和流程要求，还要符合保理商授信准入的基本准则。 本文首次将我国银行保理商再保理模式进行系统性研究。通过梳理相关理论，在充分分析了我国银行保理商再保理模式的发展与问题基础上，提出了我国银行保理商开展再保理模式在制度设计、流程、配套政策等方面的具体构建，并结合自身实践经验分析具体案例，总结经验并提出展望。
英文摘要：	Factoring derives from the international factoring business in the international settlements, interfering guarantee and proxy. The core contents of factoring is the assignment and purchase of the claims, referring to the financing services by acquiring creditors "accounts receivable", provided by FCI. It is a service as well as a settlement. Factoring, as an integrate service for finance and commerce, focuses on the acquisition of claims, assuming the potential loss in the extent of the credit given to the financier and providing certain guarantee for credit trade. Domestic factoring developed from the bank since 1993. Until 2012, commercial factoring began to prosper and independent Factor came into business on scale. The specific development model facilitated banks to play a more important role in the development of the whole industry. The cooperation of banks and independent Factors promoted the progress of domestic factoring. The win-win collaboration became a brand new subject. Under the background above, refactoring mode was proposed creatively. Refactoring is a creative product based on the cooperation of banks and independent factors, transferring the factoring assets to acquire finance and collection and sub account management service from one FCI to another. It is a special credit service given to the regional banks home and aboard and independent factors. Refactoring should conform to the normal procedure of factoring and share similar risk control methods, as well as in accordance of the basic principles of admittance. The essay focuses on the study of refactoring systematically for the first time. By referring to relevant theories and analyzing of the development of domestic refactoring (mainly bank factors), the author thoroughly suggests the system design, process building and supporting policies provides of domestic refactoring business, and proposes prospects based on personal field experience.
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