摘 要
中小企业是微观经济的基础，已成为社会主义市场经济中的重要组成部分，也是促
进社会生产力发展的一支重要力量。中小企业客户是商业银行的重要客户群，一个不容
忽视的问题是，中小企业发展面临着较多困难，其中最大的困难之一是融资难。基于此，
本文在分析了银欧亿·体育（中国）有限公司对中小企业融资现状的基础上，从多纬度多角度的来提出中小企业
融资难的根本原因。然后从兴业银行广州珠江新城支行出发，介绍了支行对中小企的支
持，大力开展信贷创新研究，并以此介绍了应收账款质押业务的创新使用。最后通过案
例，对兴业银行广州珠江新城支行的应收账款质押创新模式进行详细分析，论证该创新
模式运用的可行性，期望有助于银行在小企业融资业务上有所发展。

关键词：应收账款；中小企业；融资
ABSTRACT
In our country, the small and medium-sized enterprises(SME) are the foundation of
microeconomic.They have become in the socialist market economy the important
constituent,and promote a social productive forces development important strength.
Based on this fact,they also become the most important customer to commercial banks.
However,an important question is that the SME’S development are facing many
difficulties,one of in which most major difficulties is finances difficultly.
So,the article,according to the the present situation of our country SEM
financing,discovers the SME financing serious and analyzes its reason.Then, we present a
series of supports that the Industrial Bank of Guangzhou Zhujiang New Town Branch offer to
SME. And we also analyse the process of Account Receivable’s Financing innovation in our
branch.
Finally，in order to spread the merits and improve the financing environment for SME all
over our country,the article investigates a case of Account Receivable’s innovation developed
by the Industrial Bank of Guangzhou Zhujiang New Town Branch,and affirms the feasibility
of the new mode developed.
Keywords: Account Receivable; Small and medium-sized enterprise(SME); Financing