小微企業(yè)應(yīng)收賬款融資研究

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摘 要
小微企業(yè)在我國經(jīng)濟(jì)社會中占有非凡的重要地位，對增長就業(yè)、活躍市場、改善民生、促進(jìn)經(jīng)濟(jì)結(jié)構(gòu)轉(zhuǎn)型發(fā)揮著無可替代的作用。中央對這方面給予高度重視，歷年來發(fā)布了多項(xiàng)政策、法規(guī)，促進(jìn)小微企業(yè)發(fā)展已經(jīng)被提升至關(guān)系國計(jì)民生的戰(zhàn)略高度來強(qiáng)調(diào)。企業(yè)的要想發(fā)展就離不開資金,而小微企業(yè)的發(fā)展對資金的需求更高，但資金作為一種比較稀缺的資源很難獲得。這一方面跟我國的金融體制有關(guān),另一方面小微企業(yè)經(jīng)營管理能力有限、抵御風(fēng)險能力較低、缺少可供抵押的擔(dān)保物也是小微企業(yè)融資難的重要原因。
小微企業(yè)逐漸認(rèn)識到一種全新的融資方式, 即應(yīng)收賬款融資。應(yīng)收賬款融資在判斷企業(yè)是否能夠有資格獲得貸款的標(biāo)準(zhǔn)主要關(guān)注的是企業(yè)提供的應(yīng)收賬款質(zhì)量，而不僅是企業(yè)的大小?？梢?將應(yīng)收賬款作為擔(dān)保物來獲得融資拓寬了企業(yè)融資的渠道，降低了企業(yè)融資的門檻。
 本文通過對應(yīng)收賬款融資的三種融資模式，即應(yīng)收賬款質(zhì)押融資、應(yīng)收賬款保理融資和應(yīng)收賬款證券化進(jìn)行分析介紹，來尋找有效方法以解決小微企業(yè)缺少流動資金和大量應(yīng)收賬款無法及時變現(xiàn)之間的矛盾。首先本文分別介紹了小微企業(yè)的概念、應(yīng)收賬款融資的概念，對我國小微企業(yè)的劃分標(biāo)準(zhǔn)以及應(yīng)收賬款融資業(yè)務(wù)的幾種種模式進(jìn)行了詳盡的闡述；其次本文對我國小微企業(yè)利用應(yīng)收賬款融資的現(xiàn)狀及對產(chǎn)生這種問題的原因進(jìn)行了分析；緊接著主要從三個角度對我國小微企業(yè)開展應(yīng)收賬款融資提出了建議。

關(guān)鍵詞：小微企業(yè) 應(yīng)收賬款融資 研究


ABSTRACT

Small micro enterprise holds a special important position in China's economic and social, to increase employment and active market, improve people's livelihood, and promote economic structure transformation plays an irreplaceable role. Central grants attaches great importance to it, over the years has released a number of policies, laws and regulations, promote the development of small enterprises has been up to the relationship between the strategy of national economy and people's livelihood to emphasize. The to development of the enterprise is inseparable from the capital, the development of micro and small enterprises higher demand for money, but money as a kind of relatively scarce resources are hard to come by. This related to our country's financial system on the one hand, on the other hand small micro enterprise management ability is limited, ability to resist risk is low, the lack of available for mortgage collateral is also the important reason for the small micro enterprise financing difficulties.
Small micro enterprises gradually realized that a new way of financing, the accounts receivable financing. Accounts receivable financing in whether the enterprise can qualify for a loan of standard focuses on accounts receivable is the enterprise to provide quality, not just the size of the enterprise. Visible, the accounts receivable as collateral to obtain financing to broaden the financing channels, lowered the threshold of the corporate finance.
This article through to accounts receivable financing three financing modes, namely the pledge of accounts receivable financing, accounts receivable and accounts receivable factoring financing securitization analysis, to find effective methods to solve the lack of liquidity and a large number of small micro enterprise accounts receivable can be collected to liquidate the contradictions between. First this paper introduces the concept of small micro enterprises, the concept of accounts receivable financing, for the division standard of small enterprises in China and the three modes of accounts receivable financing operations carried on the detailed elaboration; Secondly this article to our country small businesses use accounts receivable financing present situation and analyzes the causes of the problem; Then mainly from three angles of small micro enterprise accounts receivable financing are proposed.

Key words： small micro enterprise accounts receivable financing research


目 錄
引 言 - 1 -
1 小微企業(yè)應(yīng)收賬款融資概述 - 1 -
1.1 小微企業(yè)概述 - 1 -
1.2 應(yīng)收賬款融資概述 - 3 -
1.2.1應(yīng)收賬款融資的概念 - 3 -
1.2.2 應(yīng)收賬款融資模式 - 3 -
1.3 小微企業(yè)開展應(yīng)收賬款融資的必要性 - 5 -
2 小微企業(yè)應(yīng)收賬款融資現(xiàn)狀及原因分析 - 7 -
2.1 小微企業(yè)應(yīng)收賬款融資現(xiàn)狀 - 7 -
2.2 原因分析 - 9 -
2.2.1應(yīng)收賬款的真實(shí)性和實(shí)際價值認(rèn)定存在一定困難 - 9 -
2.2.2應(yīng)收賬款可能形成拖欠 - 10 -
2.2.3應(yīng)收賬款質(zhì)量不佳 - 10 -
2.2.4 業(yè)務(wù)收入與業(yè)務(wù)成本存在不對稱 - 10 -
3我國小微企業(yè)開展應(yīng)收賬款融資的建議 - 11 -
3.1 從政府的角度 - 11 -
3.1.1 提供規(guī)范的信用擔(dān)保 - 11 -
3.1.2 誠信制度有待加強(qiáng) - 11 -
3.1.3 制定相關(guān)的法律法規(guī) - 12 -
3.2 從銀行的角度 - 12 -
3.2.1 國有銀行轉(zhuǎn)變經(jīng)營觀念 - 12 -
3.2.2 調(diào)整信貸政策 - 12 -
3.3 從企業(yè)自身角度 - 13 -
3.3.1 樹立良好的信用觀念 - 13 -
3.3.2 提高信用管理水平 - 13 -
3.3.3 提高核心競爭力 - 14 -
3.3.4 創(chuàng)建小微企業(yè)集群 - 14 -
結(jié) 束 語 - 14 -
參考文獻(xiàn) - 16 -
致 謝 - 18 -