应收账款证券化研究.doc
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应收账款证券化研究,全文15页10959字叙述详尽摘要:应收账款证券化是将应收账款原始权益人所拥有的缺乏流动性,但能产生预见现金流的应收账款,通过一定的结构性重组,转变成为在资本市场可销售和流通的金融产品的过程。将应收账款证券化是国际上解决应收账款问题的重要途径,是应收账款管理思路和管理手段的重要创新。目前国内的学术界偏...
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此文档由会员 周伯通 发布
应收账款证券化研究
全文15页10959字 叙述详尽
摘 要:应收账款证券化是将应收账款原始权益人所拥有的缺乏流动性,但能产生预见现金流的应收账款,通过一定的结构性重组,转变成为在资本市场可销售和流通的金融产品的过程。将应收账款证券化是国际上解决应收账款问题的重要途径,是应收账款管理思路和管理手段的重要创新。目前国内的学术界偏重于对房地产抵押贷款证券化的研究,对应收款证券化讨论较少。本文应用案例分析的研究方法,旨在通过对我国应收账款证券化实践经验的分析,并结合应收账款证券化理论,为我国应收账款证券化的发展提出几点建议。由于在国际上比较普遍和成熟的是贸易应收账款证券化,本文将以这类应收账款证券化为例,在总结前人理论和实践的基础上,探讨贸易应收账款证券化在我国的未来模式。
关键词:应收账款、证券化、贸易应收款 金融产品
Abstract:Accounts receivable securitization is a course through which the accounts receivable,which tacks of mobility, but can generates foreseeable cash flow, is conversed to financial products that can be sold and circulated on capital market by restructure. It is an important way to solve the problems of accounts receivable in the world. And it's an important innovation of the management method of accounts receivable. But the internal scholars paid more attention to estate gage loan backed securitization and rarely talk about accounts receivable securitization. This topic aims to find future modes for the development of accounts receivable securitization in our country referring to the ABS theory after detailed analysis of our experience. so that we can establish a regime framework that in favor of the practice of accounts receivable securitization in China and pave the way for ABS development
Key words: accounts receivable; securitization; accounts receivable of trade
应参考文献
1、包苏昱、牛凌云、张淑红,“企业应收账款证券化融资探讨”,河南财政税务高等专科学校学报
2、王布衣,“应收账款证券化及其会计处理”,广西财政高等专科学校,03年第2期
3、何小峰,《资产证券化:中国的模式》,北京大学出版社,2002年4月。
4、白亚铭、孔祥印,“公司财务管理和再融资的全新视角:应收账款证券化”,民生研究网,2002-02-249
5、边卫红,“浅析应收账款融资”,《中国城市金融》,2003年,第7期。
6、程继明,“应收账款证券化的三种模式”,《金融经济》,2003年,第4期。
全文15页10959字 叙述详尽
摘 要:应收账款证券化是将应收账款原始权益人所拥有的缺乏流动性,但能产生预见现金流的应收账款,通过一定的结构性重组,转变成为在资本市场可销售和流通的金融产品的过程。将应收账款证券化是国际上解决应收账款问题的重要途径,是应收账款管理思路和管理手段的重要创新。目前国内的学术界偏重于对房地产抵押贷款证券化的研究,对应收款证券化讨论较少。本文应用案例分析的研究方法,旨在通过对我国应收账款证券化实践经验的分析,并结合应收账款证券化理论,为我国应收账款证券化的发展提出几点建议。由于在国际上比较普遍和成熟的是贸易应收账款证券化,本文将以这类应收账款证券化为例,在总结前人理论和实践的基础上,探讨贸易应收账款证券化在我国的未来模式。
关键词:应收账款、证券化、贸易应收款 金融产品
Abstract:Accounts receivable securitization is a course through which the accounts receivable,which tacks of mobility, but can generates foreseeable cash flow, is conversed to financial products that can be sold and circulated on capital market by restructure. It is an important way to solve the problems of accounts receivable in the world. And it's an important innovation of the management method of accounts receivable. But the internal scholars paid more attention to estate gage loan backed securitization and rarely talk about accounts receivable securitization. This topic aims to find future modes for the development of accounts receivable securitization in our country referring to the ABS theory after detailed analysis of our experience. so that we can establish a regime framework that in favor of the practice of accounts receivable securitization in China and pave the way for ABS development
Key words: accounts receivable; securitization; accounts receivable of trade
应参考文献
1、包苏昱、牛凌云、张淑红,“企业应收账款证券化融资探讨”,河南财政税务高等专科学校学报
2、王布衣,“应收账款证券化及其会计处理”,广西财政高等专科学校,03年第2期
3、何小峰,《资产证券化:中国的模式》,北京大学出版社,2002年4月。
4、白亚铭、孔祥印,“公司财务管理和再融资的全新视角:应收账款证券化”,民生研究网,2002-02-249
5、边卫红,“浅析应收账款融资”,《中国城市金融》,2003年,第7期。
6、程继明,“应收账款证券化的三种模式”,《金融经济》,2003年,第4期。