商業(yè)銀行應收賬款融資業(yè)務理論與實踐.pdf

1、復旦大學碩士學位論文商業(yè)銀行應收賬款融資業(yè)務理論與實踐姓名：羅永輝申請學位級別：碩士專業(yè)：工商管理指導教師：陳穎杰2002.4.30!!絲塑翌查壁墮些塑堡堂堅些塾壁塞些塹堡笙皇塞些AbstractThemarketcompetitionbecomesmoreandmoreseverealongwiththedevelopmentinChina’seconomyInordertostrengthenthecompetitiveness，S

2、omecompaniesofferedtheirpurchasersaseriesofflexiblesettlementinstrumentssuchascreditsaleTherefore，thetotalvolumeofthereceivableaccountanditsproportionintotalassetswiliriseaccordinglYAcompanycanimproveitsfinancialstatusan

3、denhanceitscontinuousdevelopmentcapabilitybycashingthelargesumofreceivableaccountinadvanceThechangingeconomicandfinancialsituationbothathomeandabroadposedsomenewchallengestothereformofChina’scommercialbanksInordertocontr

4、ibutemoretoChina’seconomicdevelopment，China’scommercialbanksmustperfectvariOUSkindsoffinancialproductsandservicesbybusinessandtechnoiogyinnovationsBydevelopingthebusinessofreceivablefinancing，commercialbankscanimprovethe

5、ircreditstructures，increaseprofits，snatchmoremarketshareandimprovetheirmanagementandadministrationAtpresenttherearefourmajortypesofreceivablefinancingbasedondomestictradeinChina’scommercialbanks：loansguaranteedbycommerci

6、albi11s，loansguaranteedbyreceivables，factoringwithrecourseandfactoringwithoutrecourseThepurposeofthispaperistoprobeintothetheoriesandpracticesofreceivablefinancingbyanalyzingtherolecommercialbanksplayedinacceleratingthev

7、aluerealizationofcreditandcashThispaperconsistsofsixchapters：ChapterOneisabouttheoriginanddefinitionofreceivablefinancingChapterTwoisonthemajortypesofreceivablefinancingChapterThreeintroducestheprocedureofreceivablefinan

8、cing：ChapterFourisacasestudyChapterFiveanalyzesreceivablefinancingthoroughlyfromfourrespectsineludinglawsandregulations，riskprevention，guaranteesofrightsandinterests，accountingandfinancialaffairsChapterSixinquiresintothe