基于B2B电商平台的应收账款融资收益分配研究  

Research on Income Distribution of Receivables Financing Based on B2B E-commerce Platform

作　　者：杜竞欣 童年成[1] DU Jingxin;TONG Niancheng(School of Economics,Beijing Materials College,Beijing 101149,China)

机构地区：[1]北京物资学院经济学院

出　　处：《物流科技》2019年第12期156-159,共4页Logistics Sci-Tech

摘　　要：在"互联网+"的发展背景下,供应链金融与互联网金融的相互融合推动了线上供应链金融的发展。因此,本文以基于B2B电商平台的应收账款融资模式为例,研究影响融资联盟成员收益分配的主要因素,并将风险水平、信息共享程度、努力水平和审查监督成本引入Shapley值法模型,构建云重心法-Shapley值的收益分配模型,并进行算例分析。研究结果比较表明:改进后的Shapley值模型考虑了联盟成员承担风险和所作贡献的差异,使融资收益分配的结果更趋于合理。Under the development background of"Internet+", the mutual integration of supply chain finance and internet finance promotes the development of online supply chain finance. Therefore, in this paper, based on the accounts receivable financing mode of B2 B electric business platform as an example, study the main factors influencing the financing alliance income distribution, and the level of risk, the degree of information sharing, effort level and audit supervision costs into the Shapley value method model, build the cloud gravity method-income distribution model of Shapley value, and an example for analysis. The comparison of research results shows that the improved Shapley value model takes into account the difference of alliance members’ risk and contribution, making the result of financing income distribution more reasonable.

关 键 词：B2B电商平台 线上应收账款融资 云重心法-Shapley值 收益分配 

分 类 号：F275.6[经济管理—企业管理]