分类号，F270 学校代码，10697 密 级，公开 学 号，201508005 硕士专业学位论文 Dissertation for the Professional Degree of Master BD 咖啡公司供应链融资方案设计研究 学科名称，工商管理 专业学位类别，高级工商管理硕士 作者， 蒋恩楠 指导老师: 王满仓教授 西北大学学位评定委员会 二○一九年I西北大学硕士学位论文 II 摘要 企业的长期稳定发展与作为最基本的生产要素之一——资金密切相关。而作为社会 经济运行的主体，中小型企业由于经营规模较小、财务制度不健全以及技术较为落后等 因素的影响，导致金融机构在提供融资服务时较为谨慎，从而出现了中小企业融资难、 融资贵的问题。该问题已经逐渐成为中小企业健康发展的主要限制因素。而供应链融资 能够借助核心企业的信用以及资产，在较大程度上提升融资企业的信用等级，成为缓解 中小企业融资问题的有效措施。鉴于此，有必要对供应链融资进行深入探讨，就其方案 设计、运用和影响进行详细分析。 本文就以 BD 咖啡公司为例，设计了适用于该公司的供应链融资方案。首先，在对 公司的融资现状进行分析的基础之上，结合公司融资存在的问题以及公司的资金需求， 提出了 BD 咖啡公司供应链融资的必要性和可行性；其次，以三种供应链融资的基本条 件为依据，分别对公司采用应收账款供应链融资、存货供应链融资和预付账款供应链融 资的适用性进行具体分析，根据基础标的的状况以及核心企业等因素确定最终选择应收 账款模式；然后，就供应链融资对 BD 咖啡公司的影响进行分析，主要是对公司在该融 资方式下的信用等级进行评价，结果显示该模式的运用有效地提升了银行金融机构对公 司的信用评价。另外就供应链融资对银行和核心企业的影响也进行了定性的阐述；最后， 为了保证公司能够有效地运用供应链融资，本文从运营管理、风险管理以及人才培养三 个方面提出相应的保障措施。 关键词，BD 咖啡公司，供应链融资，方案设计，流程以及影响分析III ABSTRACT The long-term stable development of enterprises is closely related to capital, which is one of the most basic factors of production. As the main body of social and economic operation, small and medium-sized enterprises are more cautious in providing financing services because of the small scale of operation, imperfect financial system and backward technology, which leads to the problems of financing difficulty and high cost of financing for small and medium-sized enterprises. This problem has gradually become the main limiting factor for the healthy development of small and medium-sized enterprises. Supply chain financing can improve the credit rating of financing enterprises to a large extent by virtue of the credit and assets of core enterprises, which has become an effective measure to alleviate the financing problems of small and medium-sized enterprises. In view of this, it is necessary to make an in-depth study of supply chain financing and make a detailed analysis of its design, application and impact. Taking BD Coffee Company as an example, this paper designs a supply chain financing scheme suitable for the company. Firstly, based on the analysis of the company's financing status, the necessity and feasibility of supply chain financing of BD Coffee Company are put forward according to the problems existing in the company's financing and the company's capital demand. Secondly, on the basis of three basic conditions of supply chain financing, the company adopts receivable supply chain financing, inventory supply chain financing and prepaid account supply respectively. The applicability of chain financing is analyzed concretely, and the final mode of accounts receivable is determined according to the condition of basic target and the factors of core enterprises. Then, the impact of supply chain financing on BD coffee company is analyzed, mainly to evaluate the credit rating of the company under this mode of financing. The results show that the application of this mode effectively improves the banking and financial institutions'credit rating to the company. Credit evaluation. In addition, the impact of supply chain financing on banks and core enterprises is also described qualitatively. Finally, in order to ensure that companies can effectively use supply chain financing, this paper puts forward corresponding safeguards from three aspects: operation management, risk management and personnel training. Keywords: BD Coffee Company, Supply Chain Financing, Conceptual Design, Process and 西北大学硕士学位论文西北大学硕士学位论文 IV Impact Analysis目 录 V 目 录 摘要..................................................................................................................................II ABSTRACT......................................................................................................................III 目 录..................................................................................................................................V 第一章 绪论.......................................................................................................................1 1.1 选题背景与意义......................................................................................................1 1.1.1 选题背景......................................................................................................... 1 1.1.2 研究意义......................................................................................................... 2 1.2 研究思路与研究方法..............................................................................................2 1.2.1 研究思路......................................................................................................... 2 1.2.2 研究方法......................................................................................................... 3 1.3 研究内容与研究框架..............................................................................................3 1.3.1 研究内容......................................................................................................... 3 1.3.2 研究框架......................................................................................................... 5 1.4 主要贡献以及创新之处......................................................................................... 5 第二章 相关概念界定以及理论分析...............................................................................7 2.1 供应链融资概述......................................................................................................7 2.1.1 供应链概念的引入.......................................................................................... 7 2.1.2 供应链融资的概念.......................................................................................... 7 2.1.3 供应链融资的特点.......................................................................................... 7 2.2 供应链融资的参与主体..........................................................................................8 2.3 基础理论................................................................................................................. 9 2.3.1 委托代理理论................................................................................................. 9 2.3.2 信贷配给理论.................................................................................................. 9 2.3.3 交易成本理论............................................................................................... 10 2.3.4 供应链管理理论........................................................................................... 10 2.4 文献综述................................................................................................................10 第三章 BD 咖啡公司融资现状分析..............................................................................13西北大学硕士学位论文 VI 3.1 BD 咖啡公司发展现状......................................................................................... 13 3.1.1 BD 咖啡公司简介..........................................................................................13 3.1.2 BD 咖啡公司运营现状..................................................................................14 3.2 BD 咖啡公司融资状况及存在问题..................................................................... 16 3.2.1 BD 咖啡公司融资现状..................................................................................16 3.2.2 BD 咖啡公司融资存在的问题......................................................................17 3.2.3 BD 咖啡公司融资问题的成因分析..............................................................18 3.3 BD 咖啡公司供应链融资需求及可行性分析..................................................... 19 3.3.1 BD 咖啡公司融资需求分析..........................................................................19 3.3.2 BD 咖啡公司供应链融资的可行性..............................................................21 第四章 BD 咖啡公司供应链融资方案设计..................................................................22 4.1 BD 咖啡公司供应链融资方案设计思路与原则................................................. 22 4.1.1 方案设计思路............................................................................................... 22 4.1.2 方案设计原则................................................................................................ 22 4.2BD 咖啡公司供应链融资方案选择...................................................................... 23 4.2.1 供应链融资种类以及差异分析................................................................... 23 4.2.2 三种供应链融资的适用性分析................................................................... 24 4.3 BD 咖啡公司应收账款供应链融资方案实施流程设计..................................... 30 4.3.1 应收账款供应链融资介绍............................................................................ 30 4.3.2 应收账款供应链融资业务流程分析........................................................... 30 4.4 BD 咖啡公司应收账款供应链融资方案运用效果分析..................................... 31 4.4.1 信用评价方法及指标选取........................................................................... 31 4.4.2BD 咖啡公司信用等级指标权重计算...........................................................33 4.4.3 供应链融资下 BD 公司的信用评价.............................................................34 第五章 BD 咖啡公司供应链融资保障措施..................................................................36 5.1 强化公司运营管理............................................................................................... 36 5.1.1 完善公司财务制度....................................................................................... 36 5.1.2 提高信用管理水平....................................................................................... 36 5.2 加强公司风险管理............................................................................................... 36 5.2.1 BD 咖啡公司融资风险..................................................................................36目 录 VII 5.2.2 BD 咖啡公司供应链融资下的风险管控......................................................37 6.3 强化专业人才管理............................................................................................... 37 第六章 结论以及研究展望.............................................................................................39 6.1 主要结论................................................................................................................39 6.2 未来展望................................................................................................................39