应收账款质押融资决策研究——基于供应链融资的视角  

Research on the Decision of Pledge Financing of Accounts Receivable:Based on the Perspective of Supply Chain Financing

作　　者：王雪[1] WANG Xue(Zhengzhou Shengda University of Economics,Business & Management,Zhengzhou 451191,China)

机构地区：[1]郑州升达经贸管理学院

出　　处：《价值工程》2019年第30期136-138,共3页Value Engineering

基　　金：河南省社科联2019年度课题：河南省小微企业互联网金融融资问题研究，课题编号为SKL-2019-3319

摘　　要：供应链应收账款融资能够在一定程度上缓解中小企业的融资困境,近年来在我国发展迅速。本文定性分析了供应链应收账款融资对整个供应链的积极作用,充分考虑了应收账款融资决策时的影响因素,并在基于整个供应链利益最大化的基础上,定量分析了中小企业应收账款的最优融资数额以及核心企业的最优订货量,旨在优化中小企业应收账款融资的决策分析,进一步提升整个供应链的效益和竞争力。Supply chain receivables financing can alleviate the financing dilemma of SMEs to a certain extent,and has developed rapidly in China in recent years.This paper qualitatively analyzes the positive effects of supply chain receivables financing on the entire supply chain,fully considers the influencing factors of accounts receivable financing decision-making,and quantitatively analyzes the optimal financing amount of SME accounts receivable and the optimal order quantity of core enterprises based on the maximization of the interests of the entire supply chain,aiming at optimizing the decision analysis of SMEs'accounts receivable financing,and further improving the efficiency and competitiveness of the entire supply chain.

关 键 词：供应链融资 应收账款质押融资 期望收益 

分 类 号：F276.3[经济管理—企业管理]