中小企业应收账款质押融资的实证研究  

An Empirical Study on Account Receivables Pledge Financing of SMEs

作　　者：姚金楼[1] 丁宏岳[1] 王承萍[1] 刘荣浩[1] 顾唐剑[1] 

机构地区：[1]中国人民银行泰州市中心支行,江苏泰州225300

出　　处：《上海金融》2011年第8期107-112,共6页Shanghai Finance

摘　　要：本文介绍了我国应收账款质押融资现状,运用因子分析方法,得出了影响应收账款质押融资业务发展的主要因素,从诚信视角剖析了应收账款质押融资风险,探讨了建立应收账款质押信用信息共享和失信惩戒制度的途径和机制。The article introduces the status quo of China＇s accounts receivables pledge financing.It applies Factor Analysis to find out factors that may affect the development of accounts receivables pledge financing business.Then from the angle of honesty and trust,the article analyzes risks in this business,and discusses how to build credit information sharing mechanism and disciplinary system against faith breaking.

关 键 词：应收账款 质押 风险控制 

分 类 号：F832[经济管理—金融学]