A商业保理公司保理业务风险控制研究 中文摘要
I
A商业保理公司保理业务风险控制研究
中文摘要
商业保理业务主要是基于应收账款转让的贸易融资行为。近年来，随着我国市场
经济的快速发展，买方市场逐步形成，赊销已经成为一种主流交易方式，企业的生产
经营中产生大量的应收账款。而针对应收账款融资的保理业务，很大程度上能缓解企
业周转资金紧张的问题。商业保理通过加速应收账款流转，可以有效盘活企业的流动
资产，增强企业的现金流，可以有效解决企业融资难、融资贵的问题。目前我国的商
业保理公司发展十分快速，但是其自身也面临着诸多风险，商业保理公司的风险控制
存在诸多问题，受到多种因素影响，保理业务风险暴露压力加大，内外诈骗风险事件
频频发生。因此，研究商业保理公司的风险控制，对我国商业保理行业和市场经济的
发展具有重要意义
本文首先阐述保理业务的发展背景以及行业发展现状，同时结合国内外学者的研
究观点，总结商业保理业务的内涵与意义、保理业务风险管理以及相关支持理论；本
文其次从宏观角度出发，分析保理业务面临的风险概况，根据本文总结，主要划分为
信用风险、操作风险和法律风险；本文再次从微观角度出发，以A商业保理公司为
视角，对A商业保理公司的业务流程情况和风控流程情况进行了分析，探讨A商业
保理公司业务风险控制中存在的问题，最后提出相应的加强措施。希望通过对该问题
的研究，对A商业保理公司保理业务风险控制水平的提升以及类似机构的风险控制
提供参考
关键词：商业保理；风险；风险控制
作者：周鑫
指导老师：许叶枚
英文摘要 A商业保理公司保理业务风险控制研究
II
Research on Risk Control Of A Commercial Factoring
Company
Abstract
The commercial factoring is mainly a trade financing behavior based on the transfer
of accounts receivable. In recent years, with the rapid development of China's market
economy and the gradual formation of buyer's market, credit sale has become a main way
of transaction. A lot of accounts receivable have been generated in the production and
operation of enterprises. And the factoring business based on the transfer of accounts
receivable can greatly alleviate the shortage problem of circulating capital of enterprises.
By accelerating the transfer of accounts receivable, commercial factoring can effectively
revitalize the current assets of enterprises and enhance the cash flow of enterprises, which
can effectively solve the problem of enterprise financing. At present, the development of
China's commercial factoring companies is very fast, but they are also faced with many
risks. There are many problems in risk control of commercial factoring companies.
Influenced by a variety of factors, the risk exposure pressure of factoring is increased, and
the risk events of internal and external fraud occur frequently. Therefore, the research of
the risk control of the commercial factoring company is of great significance to the
development of the commercial factoring industry and the market economy in China.
This paper firstly expounds the background and development of the factoring industry
situation, combined with the viewpoints of scholars at home and abroad, and summarizes
the connotation and significance of commercial factoring risk management and related
support theory; secondly, from a macro point of view, this paper analyzes the risk profile
which the commercial factoring is facing, according to the paper, mainly divided into
credit risk and operational risk and legal risk; thirdly, this paper, from the microcosmic
point of view, in the perspective of A commercial factoring company, analyzes the business
process and risk control process of A commercial factoring company, discusses the
problems existing in risk control of A commercial factoring company, finally puts forward
the corresponding measures. Through the study of this problem, we hope to provide a。