上市供应链中小企业应收账款融资模式研究  

An accounts receivable financing model research on small and medium-sized listed supply shain enterprise

作　　者：薛梦婷 程克群[1] 孟令杰[2] 

机构地区：[1]安徽农业大学经济管理学院,合肥230061 [2]南京理工大学经济管理学院,南京210094

出　　处：《山西农业大学学报（社会科学版）》2016年第3期207-214,228,共9页Journal of Shanxi Agricultural University:Social Science Edition

基　　金：安徽省教育厅人文社科项目(2011sk717);安徽省领导圈定课题(SLDQDK15-02)

摘　　要：摆正位置,转变思维方式、发挥出自身的优势从而缓解中小企业融资难问题是一个创新研究。虽然应收账款融资在企业融资领域发挥出了一定的作用,但因其具有普及性而中小企业存在规模小、经营范围窄、资金链不畅等不足,到底哪种方法能较好适合中小企业融资的特性缺少定性定量的分析。本文采用了模糊综合评价模型对A公司应收账款融资模式的融资效率进行综合比较,得出其最优融资模式为无追索权保理融资,为A公司以及其他中小企业应收账款融资模式的选择提供了决策支持和借鉴。The small and medium-sized enterprises financing（SEMs）is an innovative research.While the accounts receivable financing plays an important role in the field of enterprise financing,small-scale,narrow-scope and restrictedcapital chain SEMs lack the qualitative and quantitative analysis on what method is more suitable.This paper make a comprehensive comparison on the financing efficiency of A company＇s accounts receivable financing model with the fuzzy synthetic evaluation model and concluded that the optimal financing model is the non-recourse factoring,which provides the decision-making support and reference for the selection of A company and other SMEs accounts receivable financing model.

关 键 词：供应链中小企业 应收账款融资 融资模式 模糊综合评价模型 

分 类 号：F23[经济管理—会计学]