中小企業(yè)應(yīng)收賬款抵押融資初探

國際貿(mào)易論文編號:GM385  論文字數(shù):15344.頁數(shù):23

正文目錄
第一章 引言 1
第一節(jié) 選題的意義及背景 1
第二節(jié) 論文寫作思路 1
第二章 商業(yè)銀行的中小企業(yè)信貸業(yè)務(wù)現(xiàn)狀分析 3
第一節(jié) 中小企業(yè)的界定 3
第二節(jié) 商業(yè)銀行的中小企業(yè)信貸體制現(xiàn)狀 4
第三節(jié) 銀行業(yè)對中小企業(yè)融資的探索 6
第三章 應(yīng)收賬款融資的可行性分析 8
第一節(jié) 應(yīng)收賬款融資的意義與作用 8
第二節(jié) 應(yīng)收賬款融資的實質(zhì) 9
第三節(jié) 我國中小企業(yè)采用應(yīng)收賬款融資的可行性分析 10
第四章 應(yīng)收賬款融資的實現(xiàn)途徑 12
第一節(jié) 應(yīng)收賬款融資方式 12
第二節(jié) 應(yīng)收賬款融資的實現(xiàn)與建議 12
第五章 結(jié)論 16
參考文獻 17
致謝 18

摘  要

 2007年9月30日，中國人民銀行公布了《應(yīng)收賬款質(zhì)押登記辦法》，與《物權(quán)法》自2007年10月1日起同期施行。2007年10月8日，由中國人民銀行開發(fā)的應(yīng)收賬款質(zhì)押登記公示系統(tǒng)在上海正式上線，人民銀行征信中心也頒布了《中國人民銀行征信中心應(yīng)收賬款質(zhì)押登記操作規(guī)則》，商業(yè)銀行開展應(yīng)收賬款質(zhì)押融資業(yè)務(wù)的外部法規(guī)框架已經(jīng)基本形成。伴隨著我國《物權(quán)法》和《應(yīng)收賬款質(zhì)押登記辦法》的出臺，允許應(yīng)收賬款出質(zhì)，從而可以實現(xiàn)企業(yè)以應(yīng)收賬款質(zhì)押進行融資，進而完全打破了中小企業(yè)在發(fā)展過程中遇到的融資瓶頸。這項新規(guī)定的出臺無論對于企業(yè)還是銀行業(yè)都將是一個大大的利好，是一項確確實實的帕累托改進。在全球金融危機的大環(huán)境下，我國銀行業(yè)進行利潤創(chuàng)新的機遇，看到了商業(yè)銀行新的利潤增點。應(yīng)收賬款質(zhì)押能夠給中小企業(yè)融資帶來的實惠共享給企業(yè)客戶，做好適當(dāng)?shù)娘L(fēng)險控制，這項嶄新的業(yè)務(wù)將給商業(yè)銀行帶來新的利潤增長。本文認為我國中小企業(yè)融資難主要是由于信貸市場上企業(yè)和銀行等金融機構(gòu)之間信息不對稱所造成的。且這種信息不對稱會導(dǎo)致市場失靈，從供需理論的角度出發(fā)，這種市場失靈的解決離不開政府的適當(dāng)干預(yù)。因此，要解決中小企業(yè)的融資困境必須企業(yè)、銀行和政府三方面共同努力，為中小企業(yè)的融資創(chuàng)造合理有效的平臺。
  
關(guān)鍵詞： 應(yīng)收賬款質(zhì)押   中小企業(yè)融資   銀行利潤  

ABSTRACT

On September 30, 2007, the People's Bank of China announced "Account receivable to pawn Registration Means", the same time executed with "Reality of laws" from October 1, 2007. on October 8, 2007, the account receivable which develops by the People's Bank of China pawns the registration public announcement system to make something a matter of political line officially in Shanghai, the people's bank reference center also promulgated "Chinese people Bank reference Center Account receivable To pawn Log-on operation Rule", the Commercial bank developed the account receivable to pawn the financing service the exterior laws and regulations frame already basically to form. Follows our country "Reality of laws" and "Account receivable Pawns Registration Means" releasing, the permission account receivable is leaving the nature, thus may realize the enterprise to pawn by the account receivable carries on financing, then has broken the small and medium-sized enterprise completely the financing bottleneck which meets in the developing process. Regardless of this new stipulation's releasing will be a big advantage is good regarding the enterprise or the banking industry is an item of Pareto truly improves. Under the whole world financial crisis's environment, our country banking industry carries on the profit innovation the opportunity saw the Commercial bank new profit point of growth. Pawns the account receivable can give materially beneficial sharing which small and medium-sized enterprise financing brings for the enterprise the customer, completes the suitable risk control, this brand-new service will give the Commercial bank to bring the new profit to grow. As we all know, it's not a problem arousing at present that SME can hardly get financing, and it's not a problem that just for China. However, in the developed countries, the unofficial equity market, venture capital system, and the development of the second board market, to a great extent, make up for the gap of the SME financing. The SME's financing embarrassment in China has some special reasons other than the general reasons. In the converting process of the economy and financial system, the faultiness of the micro-running base in the marketing-economy system caused the institutional conflicts. In resent years, solving the SME's financing embarrassment became the discuss focus of the government and the financial area. And it's an important task for us to do some research and try to find approaches to the fund-absorption of SME.
 

KEYWORDS: account receivable finance，small and medium enterprises, financing Bank profit