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小微企业应收账款融资研究,13600字自己的原创毕业论文，仅在本站独家提交，大家放心使用摘要小微企业在我国经济社会中占有非凡的重要地位，对增长就业、活跃市场、改善民生、促进经济结构转型发挥着无可替代的作用。中央对这方面给予高度重视，历年来发布了多项政策、法规，促进小微企业发展已经被提升至关系国计民生的战略高度来强调。企业...
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小微企业应收账款融资研究
13600字
自己的原创毕业论文，仅在本站独家提交，大家放心使用
摘 要
小微企业在我国经济社会中占有非凡的重要地位，对增长就业、活跃市场、改善民生、促进经济结构转型发挥着无可替代的作用。中央对这方面给予高度重视，历年来发布了多项政策、法规，促进小微企业发展已经被提升至关系国计民生的战略高度来强调。企业的要想发展就离不开资金,而小微企业的发展对资金的需求更高，但资金作为一种比较稀缺的资源很难获得。这一方面跟我国的金融体制有关,另一方面小微企业经营管理能力有限、抵御风险能力较低、缺少可供抵押的担保物也是小微企业融资难的重要原因。
小微企业逐渐认识到一种全新的融资方式, 即应收账款融资。应收账款融资在判断企业是否能够有资格获得贷款的标准主要关注的是企业提供的应收账款质量，而不仅是企业的大小。可见,将应收账款作为担保物来获得融资拓宽了企业融资的渠道，降低了企业融资的门槛。
本文通过对应收账款融资的三种融资模式，即应收账款质押融资、应收账款保理融资和应收账款证券化进行分析介绍，来寻找有效方法以解决小微企业缺少流动资金和大量应收账款无法及时变现之间的矛盾。首先本文分别介绍了小微企业的概念、应收账款融资的概念，对我国小微企业的划分标准以及应收账款融资业务的几种种模式进行了详尽的阐述；其次本文对我国小微企业利用应收账款融资的现状及对产生这种问题的原因进行了分析；紧接着主要从三个角度对我国小微企业开展应收账款融资提出了建议。
关键词：小微企业 应收账款融资 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 录
引 言 - 1 -
1 小微企业应收账款融资概述 - 1 -
1.1 小微企业概述 - 1 -
1.2 应收账款融资概述 - 3 -
1.2.1应收账款融资的概念 - 3 -
1.2.2 应收账款融资模式 - 3 -
1.3 小微企业开展应收账款融资的必要性 - 5 -
2 小微企业应收账款融资现状及原因分析 - 7 -
2.1 小微企业应收账款融资现状 - 7 -
2.2 原因分析 - 9 -
2.2.1应收账款的真实性和实际价值认定存在一定困难 - 9 -
2.2.2应收账款可能形成拖欠 - 10 -
2.2.3应收账款质量不佳 - 10 -
2.2.4 业务收入与业务成本存在不对称 - 10 -
3我国小微企业开展应收账款融资的建议 - 11 -
3.1 从政府的角度 - 11 -
3.1.1 提供规范的信用担保 - 11 -
3.1.2 诚信制度有待加强 - 11 -
3.1.3 制定相关的法律法规 - 12 -
3.2 从银行的角度 - 12 -
3.2.1 国有银行转变经营观念 - 12 -
3.2.2 调整信贷政策 - 12 -
3.3 从企业自身角度 - 13 -
3.3.1 树立良好的信用观念 - 13 -
3.3.2 提高信用管理水平 - 13 -
3.3.3 提高核心竞争力 - 14 -
3.3.4 创建小微企业集群 - 14 -
结 束 语 - 14 -
参考文献 - 16 -
致 谢 - 18 -
13600字
自己的原创毕业论文，仅在本站独家提交，大家放心使用
摘 要
小微企业在我国经济社会中占有非凡的重要地位，对增长就业、活跃市场、改善民生、促进经济结构转型发挥着无可替代的作用。中央对这方面给予高度重视，历年来发布了多项政策、法规，促进小微企业发展已经被提升至关系国计民生的战略高度来强调。企业的要想发展就离不开资金,而小微企业的发展对资金的需求更高，但资金作为一种比较稀缺的资源很难获得。这一方面跟我国的金融体制有关,另一方面小微企业经营管理能力有限、抵御风险能力较低、缺少可供抵押的担保物也是小微企业融资难的重要原因。
小微企业逐渐认识到一种全新的融资方式, 即应收账款融资。应收账款融资在判断企业是否能够有资格获得贷款的标准主要关注的是企业提供的应收账款质量，而不仅是企业的大小。可见,将应收账款作为担保物来获得融资拓宽了企业融资的渠道，降低了企业融资的门槛。
本文通过对应收账款融资的三种融资模式，即应收账款质押融资、应收账款保理融资和应收账款证券化进行分析介绍，来寻找有效方法以解决小微企业缺少流动资金和大量应收账款无法及时变现之间的矛盾。首先本文分别介绍了小微企业的概念、应收账款融资的概念，对我国小微企业的划分标准以及应收账款融资业务的几种种模式进行了详尽的阐述；其次本文对我国小微企业利用应收账款融资的现状及对产生这种问题的原因进行了分析；紧接着主要从三个角度对我国小微企业开展应收账款融资提出了建议。
关键词：小微企业 应收账款融资 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 录
引 言 - 1 -
1 小微企业应收账款融资概述 - 1 -
1.1 小微企业概述 - 1 -
1.2 应收账款融资概述 - 3 -
1.2.1应收账款融资的概念 - 3 -
1.2.2 应收账款融资模式 - 3 -
1.3 小微企业开展应收账款融资的必要性 - 5 -
2 小微企业应收账款融资现状及原因分析 - 7 -
2.1 小微企业应收账款融资现状 - 7 -
2.2 原因分析 - 9 -
2.2.1应收账款的真实性和实际价值认定存在一定困难 - 9 -
2.2.2应收账款可能形成拖欠 - 10 -
2.2.3应收账款质量不佳 - 10 -
2.2.4 业务收入与业务成本存在不对称 - 10 -
3我国小微企业开展应收账款融资的建议 - 11 -
3.1 从政府的角度 - 11 -
3.1.1 提供规范的信用担保 - 11 -
3.1.2 诚信制度有待加强 - 11 -
3.1.3 制定相关的法律法规 - 12 -
3.2 从银行的角度 - 12 -
3.2.1 国有银行转变经营观念 - 12 -
3.2.2 调整信贷政策 - 12 -
3.3 从企业自身角度 - 13 -
3.3.1 树立良好的信用观念 - 13 -
3.3.2 提高信用管理水平 - 13 -
3.3.3 提高核心竞争力 - 14 -
3.3.4 创建小微企业集群 - 14 -
结 束 语 - 14 -
参考文献 - 16 -
致 谢 - 18 -
