C银行面向中小企业应收账款的融资业务问题研究
摘
要
二十世纪以来，供应链融资逐渐成为适应世界分工的新型产业组织形式的产物。在
全球金融经济快速发展的背景下，参与国际竞争和内部市场的企业往往会从供应链上改
变对金融服务的整体需求。他们不满足于单一的金融服务，而是更喜欢供应链中金融服
务的一般形式。在此背景下，各大商业银行的供应链金融业务开始快速增长。供应链融
资作为一种具有强大供给和市场需求的新型金融银行业务，不仅为商业银行提供了新的
业务模式和利率市场，也体现了供应链融资的重要性。解决中小企业融资问题，改善银
行现有融资结构。特别是对信贷业的发展起到了非常重要的推动作用。作为青海市场，
银行供应链的金融业务也是大型商业银行的中心目标。作为国有银行的一员，C银行近
年来没有开展应收账款融资活动，但也存在一些问题。中小企业是我国国民经济发展的
重要组成部分，是国民经济和社会发展的中坚力量，是构建现代经济体系、促进经济高
质量发展的基石。然而，市场的激烈竞争导致越来越多的中小企业接受赊销，并促进企
业业绩的提高。因此，中小企业应收账款余额逐年增加，流动性风险增大。收入增加的
风险仅仅是吃药解渴。因此，为供应链公司融资的应收账款人可能成为中小企业的及时
雨。《中华人民共和国物权法》、《应收账款登记办法》和《应收账款登记原则》等相
关法律制度的实施，并未为众多公司寻求应收账款融资提供政治和法律依据，同时也为
商业银行发展客户和客户提供了新的增长机会。
本文主要介绍了以下几个方面：首先，阐述了应收账款融资的相关理论，包括信息
不对称理论、商业融资自我补偿理论和交易成本理论。其次，从应收账款的属性、应收
账款的主体、应收账款结算机制和应收账款的信用风险四个方面对应收账款融资和应收
账款融资的两种形式进行了分析和比较。
同时，本文分析了我国中小企业的经济现状和发展，并解释了与许多中小企业在经
济贡献和金融支持方面的差异有关的问题。为了考察和分析国有商业银行对供应链融资
的理解和实践能力，考察供应链融资在解决中小企业实际运营过程中融资困难方面的可
行性。本文从供应链融资的主要目标出发，结合信用和供应链融资的理论和现有实践，
探讨了实施供应链融资的具体制度。鉴于典型的中小企业 A和 B是信贷企业，本文件
分析了 C银行在供应链中的信贷案例。中小企业案例分析包括 A和 B公司的四个方面：
介绍公司的基本情况，分析公司财务状况、现有融资体系及可能存在的主要问题。为了
了解被审计机构的业务模式和三份财务报表中的数据，我们需要考虑中小企业是否需要
使用信贷进行融资，以及被审计机构的资产结构是否合适。财务系统是否适合处理业务
发展过程中的意外指控和问题。
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摘要
最后，基于本文件的理论和案例研究，结合应收账款融资中常见的问题，本文件从
目标客户的选择、自我优化和积极推进合作政策等针对 C银行未来发展和融资活动中
存在的问题提出了相应的对策和建议。
关键词：应收账款；商业银行；融资
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C银行面向中小企业应收账款的融资业务问题研究
Abstract
Since the twentieth century, financing of the supply chain has gradually become the
product of a new form of industrial organization to adapt to the world division of labour. With
the rapid development of the global financial economy, companies participating in
international competition and the internal market tend to change the global demand for
financial services from the supply chain. They are not satisfied with a single financial service,
but prefer the general form of financial service in the supply chain. In this context, the
financial business of the supply chain of the major commercial banks began to grow rapidly.
As a new financial banking business with a strong supply and market demand, financing the
supply chain not only provides commercial banks with a new business model and a new
market of interest, but also reflects the importance of financing the supply chain. Solve the
financing problems of small and medium-sized enterprises and improve the existing
financing structure of banks. In particular, it has played a very important role in promoting
the development of the credit industry. As a Qinghai market, the financial business of the
banking supply chain is also the central objective of the large commercial banks. As a
member of state banks, Bank C has made no efforts to develop debt financing activities in
recent years, but there are also some problems. Small and medium-sized enterprises are an
important part of China's national economic development, the backbone of national economic
and social development, and the cornerstone of building a modern economic system and
promoting high-quality economic development. However, fierce competition in the market
has led increasingly small and medium-sized enterprises to accept credit sales and to promote
increased business performance. This causes the debt balance of small and medium-sized
enterprises to increase year after year and increase the liquidity risk. Trusting in increased
high-risk yield is like taking medicines to quench your thirst. For small and medium-sized
enterprises, debtor financing companies can be implemented in good time in financing the
supply chain. The implementation of relevant legal systems, such a s the property law of the
People's Republic of China, the method of registration of creditors'rights and the principles of
the registration of creditors' rights have provided a political and legal basis for numerous
companies to seek foreign capital, as they also opened up customers to commercial banks
offers new opportunities to create new growth opportunities.
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