P公司供应链金融保理业务风险管理研究
The Study on Risk Management of Factoring Based on Supply Chain
Finance of P Company
Abstract
Supply chain finance, regards core enterprises and their upstream and downstream
enterprises as a whole, provides financing for enterprises in the whole supply chain
[1]
.
Commercial factoring is a financial service based on enterprise accounts receivable. Most of
the current factoring business is separated from the supply chain service. However, due to
policy orientation and market demand, factoring business will gradually return to the supply
chain service.
This thesis mainly studies the risk management problems faced during the
transformation from traditional factoring business to supply chain financial factoring
business. Taking P Company as the research object, who is a commercial factoring company,
currently mostly provides traditional factoring services based on accounts receivable for
suppliers of listed and large enterprises. When it transforms to supply chain financial
factoring business, there are many problems in risk management. In order to solve the risk
management problems, this thesis expounds the basic information of P Company, and
describes the risk management problems by case study and comparative analysis. Through
analysis, it is found that the main causes of risk management problems include chaotic
organizational structure, lack of business process and lagging scientific and technological
construction.
Base on the problems found, the thesis further puts forward solutions for P company on
how to optimize the current risk management from the perspective of supply chain financial
factoring business demand, through standardizing the organizational structure, improving the
business process and planning the construction of science and technology, to maximize the
efficiency of risk management and help P company better face the market demand of supply
chain financial factoring business.
Key Words：Supply China Finance; Business Factoring; Accounts receivable; Risk
Management
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大连理工大学专业学位硕士学位论文
目录
摘 要............................................................................................................................I
Abstract ............................................................................................................................II
1 绪论..............................................................................................................................1
1.1 研究背景与研究目标......................................................................................1
1.2 研究内容..........................................................................................................1
1.3 研究方法和技术路线......................................................................................2
2 供应链金融保理风险管理的研究综述......................................................................4
2.1 供应链金融的研究............................................................................................5
2.1.1 供应链金融的定义..............................................................................5
2.1.2 供应链金融的业务模式......................................................................5
2.1.3 基于交易成本理论的供应链金融研究..............................................6
2.2 供应链金融保理业务研究................................................................................6
2.2.1 供应链金融保理概述..........................................................................6
2.2.2 商业保理现状问题研究......................................................................7
2.3 供应链金融保理风险研究................................................................................8
2.3.1 风险管理研究......................................................................................8
2.3.2 供应链金融保理业务风险管理..........................................................9
2.3.3 科技对供应链金融保理业务风险管理的影响................................10
3 P公司基本情况及供应链金融保理业务风险管理现状.........................................12
3.1 P公司基本情况.............................................................................................12
3.1.1 基本信息............................................................................................12
3.1.2 经营特点............................................................................................13
3.2 P公司供应链金融保理业务风险管理现状.................................................14
3.2.1 风险管理相关工作介绍....................................................................15
3.2.2 合作方对风险管理的影响................................................................18
4 P公司供应链金融保理业务风险管理问题与原因分析.........................................19
4.1 供应链金融保理业务的风险管理问题........................................................19
4.1.1 项目监督方面....................................................................................19
4.1.2 作业流程方面....................................................................................20
4.1.3 作业方式方面....................................................................................22
4.2 供应链金融保理业务风险管理问题的原因分析........................................23
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P公司供应链金融保理业务风险管理研究
4.2.1 组织结构混乱....................................................................................23
4.2.2 业务流程不完善................................................................................24
4.2.3 科技建设滞后....................................................................................25
5 供应链金融保理业务的风险管理优化方案............................................................27
5.1 规范组织结构................................................................................................28
5.2 完善业务流程................................................................................................29
5.2.1 金融过程管控流程............................................................................29
5.2.2 信用风险评估与控制........................................................................32
5.2.3 供应链活动管控................................................................................35
5.3 规划科技系统建设........................................................................................36
5.3.1 保理业务管理系统............................................................................36
5.3.2 应收账款管理系统............................................................................37
5.3.3 数据智能风控系统............................................................................38
6 优化方案的保障措施................................................................................................40
6.1 业务培训........................................................................................................40
6.1.1 业务流程及操作规范性的培训..........................................................40
6.1.2 科技系统使用的培训..........................................................................41
6.1.3 针对风险管理人员的培训..................................................................41
6.2 企业文化建设................................................................................................42
结 论..........................................................................................................................43
参 考 文 献....................................................................................................................44
致 谢.....................................................................................