学 校 代 码
密级
中图分类号
UDC
硕士学位论文
MASTER DISSERTATION
论文题目B 商业银行应收账款融资业务风险管理优化研究
（中文）
论文题目Research on risk management optimization of B
（英文） commercial bank’s accounts receivable financing business
作 者 徐雅婷 导师 吴群
申请学位专业学位硕士 培养单位工商管理学院
学科专业 工商管理 研究方向 风险管理
2022 年 5 月 独 创 性 声 明
本人声明所呈交的论文是我个人在导师指导下进行的研究工作及
取得的研究成果。尽我所知，除了文中特别加以标注和致谢的地方外，
论文中不包含其他人已经发表或撰写的研究成果，也不包含为获得江
西财经大学或其他教育机构的学位或证书所使用过的材料。与我一同
工作的同志对本研究所做的任何贡献均已在论文中作了明确的说明并
表示了谢意。
签名： 日期：2022 年 5 月 23 日
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签名：导师签名： 日期：2022 年 5 月 23 日 B 商业银行应收账款融资业务风险管理优化研究
摘要
近年来，在市场经济的剧烈竞争下，企业为了壮大自身的业务份额和市场占有率，
采取应收账款作为主要的商业信用形式，攫取客户资源。虽然应收账款的运用确实在一
定程度上增加了卖方的产品优势，创造了较为宽松的市场环境，但也一并将买方的流动
性风险转移给了卖方企业，增加了卖方的机会成本，压榨了其生存资源。一旦应收账款
数额较大或上下游资金未能及时回笼，尤其对普遍处于贷款困难的中小企业更是雪上加
霜、进退维谷。于是为了给中小企业创造良性的金融生态圈，缓解企业的资金压力，国
家积极推动立法和政策红利落地，鼓励商业银行要善于利用企业内部与日俱增的应收账
款这一重要资产大力发展信贷融资业务，促进中小企业变现和周转能力。从商业银行角
度来说，推广应收账款业务不仅是符合政策导向和职责使命所在，也打开了趋于饱和的
银行市场局面，在一定程度上有利于汲取企业的沉淀资金，扩张银行资产规模。
在中国现阶段，应收账款融资业务还处于刚兴起状态，不管是外部还是内部制度搭
建得都还不够成熟，银行对业务的管理缺陷也日益凸显。为了健全应收账款融资的风险
机制，本文以 B 商业银行作为研究对象，从其业务实践的信贷风险管理角度出发，运
用理论和实务相结合的方式，总结出了相关的优化建议，为后续促进和发展应收账款融
资服务提供了实践依据。
首先，本文对国内外研究成果进行整合和梳理，通过对风险管理相关理论的概述为
深入分析B 商业银行应收账款融资业务的现状奠定了基础。其次，在理论支持下，本
文进一步剖析了 B 商业银行应收账款融资业务风险管理的流程，发现了应收账款法律
风险识别不充分、评估数据可靠度低、评估指标设置不合理、授信前后管理不力以及风
险决策权力较为集中、审批决策依据不足等问题，并从内外部法律环境的影响、信用评
估体系的不完善、业务发展和风险控制的不对称、决策内控机制的缺失这四个方面诠释
了上述问题产生的原因。最后，围绕风险识别、风险评估、风险控制、风险决策这四个
环节逐一提出了适用于B 商业银行应收账款业务现状的有效优化策略和保障措施，以
提高其识别风险、评估风险、应对风险以及科学决策的能力，从而最大程度上规避、转
移、化解应收账款融资风险，减少信贷投放的损失。
关键词：应收账款融资；风险管理；优化；B 商业银行
IAbstract
Abstract
In recent years, under the keen competition of market economy, enterprises take
accounts receivable as the main commercial credit form, to expand their own business share
and market share, and grab customer resources. Although the application of accounts
receivable does increase product advantages and create a relatively loose market environment
to the buyers, it also transfers the liquidity risk from sellers to buyers, increasing the
opportunity and squeezing sellers’ survival resources. In case the amount of accounts
receivable is large or the funds of both upstream and downstream enterprises fail to be
returned in time, especially the SMEs with financing difficulties will face difficulties and
dilemma. Therefore, in order to create a benign financial ecological environment to SMEs
and alleviate the financial pressure of enterprises, the state actively promotes the legislative
and policy dividends, encouraging commercial banks to be good at using accounts receivable
as the important assets of enterprises, promoting the performance of SMEs and turnover
capabilities. From a perspective of commercial banks, the promotion of accounts receivable
business not only conforms to the policy orientation as responsibility and mission, but also
opens up a new prospect for saturating banks’ market, which facilitates the deposit of
enterprises, and expands the scale of bank assets.
Currently in China, the accounts receivable financing business is still in the state of
initiating, whether it is immature from the external or internal system of the banks, and the
management defects of banks’ business are increasingly clear to see. In order to improve the
risk mechanism of accounts receivable financing, this thesis summarizes the relevant
optimization suggestions by using the combination of theory and practice, which provides a
practical basis for promoting and developing accounts receivable financing services.
Firstly, this thesis integrates and combs the research results at home and abroad, and
expounds the relevant theories of risk management, which lays a foundation for in-depth
analysis of the current situation of accounts receivable financing business of B commercial
bank. Secondly, this thesis further analyzes the process of risk management of accounts
receivable financing business of B commercial bank with theoretical support. It finds that the
legal risk identification of accounts receivable is insufficient, the reliability of evaluation data
is low, the setting of evaluation indicators is unreasonable, the management before and after
credit is weak, the power of risk decision-making is relatively centralized, and the basis for
approval decision-making is insufficient. It adopts the following four aspects to explain the
causes of the above problems including the impact of the internal and external legal
II B 商业银行应收账款融资业务风险管理优化研究
environment, the imperfection of credit evaluation system, the asymmetry of business
development and risk control, and the lack of decision-making internal control mechanism.
Finally, it puts forward effective optimization strategies and safeguard measures suitable for
the current business situation of B commercial bank around the four links of risk
identification, risk assessment, risk control and risk decision-making, so as to improve the
ability of the bank to identify risks, evaluate risks, deal with risks and make scientific
decisions, further avoid, transfer and resolve the financing risks of accounts receivable to the
greatest extent and reduce the loss of credit supply.
Key Words: Accounts receivable financing; Risk management; Optimization; B
commercial bank
III