随着社会经济的不断进步，中小企业在经济发展中发挥着越来越重要的作 用。由于中小企业自身的实力不够，财务状态不清晰，资信级别不够，商业银行 一般不对中小企业提供融资服务。资金的短缺成为了中小企业发展的绊脚石。目 前商业银行传统的融资授信业务不能解决其融资难问题。商业银行一般选择资信 好、规模大的大型企业提供融资服务。 如何解决中小企业融资难问题成为了一个亟待解决的问题。应收账款融资作 为商业银行的一种新型融资模式，为中小企业提供了新的融资渠道。在应收账款 融资业务中，银行不再仅仅关注单个企业的资信财务情况，而是更看重链上企业 之间的真实贸易关系，把中小企业与核心企业进行信用捆绑，提高中小企业信用。 应收账款融资业务需要银行对供应链关系进行审核，通过审核后给予中小企业融 资授信，为中小企业设计具体融资方案的一种综合融资业务。 本文基于国内外的研究，结合中国银行股份有限公司J分行应收账款融资模 式的风险情况和问题，提出风险控制的建议。第一章是本文绪论，介绍了研究背 景和研究意义，对应收账款融资模式风险控制等研究成果进行梳理与总结，确定 本文研究方法与研究思路。在第二章对应收账款融资业务和中行J分行的业务发 展相关情况进行了介绍和分析。第三章在理论铺垫的基础上，选取中行J分行的 真实案例，对应收账款融资业务现状进行分析，归纳总结中行J分行宏观层面存 在的风险，包括操作、信用、法律和其他风险并对其成因进行分析。第四章在上 述风险调查的基础上，结合我国银行改革政策的取向和金融生态环境的变化，在 上述风险分析的基础上，从事前、事中以及事后三个角度提出完善风险控制的措 施。最后是本文的结论和未来方向部分，通过上文研究，以财务分析为基础，与 应收账款实际业务考察相结合的方式，识别并控制风险，并指出研究不足。 关键词：中行J分行；应收账款融资；风险控制 2 Abstract Withthecontinuousprogressofsocialeconomy,smallandmedium-sized enterprisesareplayinganincreasinglyimportantroleineconomicdevelopment.Due totheinsufficientstrength,unclearfinancialstatusandinsufficientcreditlevelof smallandmedium-sizedenterprisesthemselves,commercialbanksgenerallydonot providefinancingservicesforsmallandmedium-sizedenterprises.Theshortageof fundshasbecomeastumblingblocktothedevelopmentofsmallandmedium-sized enterprises.Atpresent,thetraditionalfinancingcreditbusinessofcommercialbanks cannotsolveitsfinancingdifficultiesmercialbanksgenerallychooselarge enterpriseswithgoodcreditandlargescaletoprovidefinancingservices. Howtosolvethefinancingdifficultiesofsmallandmedium-sizedenterprises hasbecomeanurgentproblemtobesolved.Asanewfinancingmodeofcommercial banks,accountsreceivablefinancingprovidesnewfinancingchannelsforsmalland medium-sizedenterprises.Intheaccountsreceivablefinancingbusiness,banksno longeronlyfocusonthecreditandfinancialsituationofindividualenterprises,but alsolookattherealtraderelationshipbetweenenterprisesontheheavychain,binding smallandmedium-sizedenterpriseswithcoreenterprisesincredit,improvethecredit ofsmallandmedium-sizedenterprises.Thefinancingbusinessofaccountsreceivable requiresbankstoexaminetherelationshipbetweensupplychains,grantfinancing credittosmallandmedium-sizedenterprisesafterpassingtheaudit,anddesigna comprehensivefinancingbusinessforsmallandmedium-sizedenterpriseswith specificfinancingschemes. Basedontheresearchathomeandabroad,combinedwiththerisksituationand problemsofaccountsreceivablefinancingmodeofJbranchofBankofChina Limited,thispaperputsforwardsuggestionsonriskcontrol.Thefirstchapteristhe introductionofthisarticle,whichintroducestheresearchbackgroundandsignificance, sortsoutandsummarizestheresearchresultssuchasriskcontrolofaccounts receivablefinancingmode,anddeterminestheresearchmethodsandideasofthis article.Inthesecondchapter,itintroducesandanalyzestherelevantsituationof accountsreceivablefinancingbusinessandthebusinessdevelopmentofBankJ branch.Thethirdchapter,onthebasisoftheoreticalforeshadowing,selectsthereal caseofBOCJbranch,analyzesthecurrentsituationofaccountsreceivablefinancing business,andsummarizestherisksexistingatthemacrolevelofBOCJbranch, includingoperation,credit,legalandotherrisksandanalyzetheircauses.ChapterIV 3 onthebasisoftheaboveriskinvestigation,combinedwiththeorientationofChina's bankreformpolicyandchangesinthefinancialecologicalenvironment,onthebasis oftheaboveriskanalysis,beforeengagingin,measurestoimproveriskcontrolare putforwardfromthreeperspectives:Duringtheeventandaftertheevent.Thelast partistheconclusionandfuturedirectionofthisarticle.Throughtheaboveresearch, basedonfinancialanalysisandcombiningwiththeactualbusinessinvestigationof accountsreceivable,theriskisidentifiedandcontrolled,andthelackofresearchis pointedout. Keywords:BankofChinaJbranch;Accountsreceivablefinancing;Riskcontrol 4 目录 1绪论............................................................................................................................1 1.1选题背景及意义.................................................................................................1 1.1.1研究背景.......................................................................................................1 1.1.2研究意义.......................................................................................................3 1.2案例欧亿·体育（中国）有限公司收集方法与过程..................................................................................4 1.3研究内容与研究方法..........................................................................................4 2案例正文.....................................................................................................................6 2.1揭开应收账款融资业务的面纱..........................................................................6 2.1.1应收账款融资相关概念界定........................................................................6 2.1.2应收账款融资的理论基础............................................................................6 2.1.3应收账款融资的风险控制理论基础............................................................7 2.2改革同行：中行J分欧亿·体育（中国）有限公司务发展瓶颈...............................................................9 2.2.1欧亿·体育（中国）有限公司现状.......................................................................................................9 2.2.2中行J分行发展瓶颈.................................................................................10 2.2.3中行J分行应收账款融资案例—C公司现状..........................................11 2.3喜迎新生：中行J分行应收账款融资业务的顺利推行................................14 2.3.1中行J分行应收账款融资业务的开展情况.............................................14 2.3.2中行J分行开展应收账款融资业务的准入条件.....................................15 2.3.3中行J分行开展应收账款融资业务的操作流程.....................................15 2.4警钟长鸣：中行J分行应收账款融资业务的风险管控现状........................16 2.4.1贷前调查及前期准备.................................................................................16 2.4.2贷中审核.....................................................................................................17 2.4.3贷后管理.....................................................................................................18 2.5前路漫漫：中行J分行应收账款融资业务的风险点....................................18 2.5.1法律风险.....................................................................................................18 2.5.2信用风险.....................................................................................................19 2.5.3操作风险.....................................................................................................20 2.5.4其他风险.....................................................................................................21 3案例分析..................................................................................................................23 3.1研究问题...........................................................................................................23 3.2分析思路...........................................................................................................23 3.3理论依据与分析...............................................................................................24 3.3.1理论依据.......................................................................