摘要
"两头在外"是一种较为特殊的企业经营模式,其核心特点是企业资金的"境外循环",因此对银行的融资风险控制也提出了更高的要求。本文在分析"两头在外"企业经营模式的特点和成因的基础上,结合不同的核销方式以及银行融资的品种对"两头在外"企业的融资风险进行了深入探讨。风险防范不仅取决于企业的贸易方式,而且取决于收汇核销方式等多重因素。因此,实践中必须对企业的贸易方式、收汇核销方式详加分析,否则很容易导致融资品种与融资比例的错配,在此基础上本文提出了控制融资风险的基本原则。
Both-ends-abroad business is a kind of special business pattern, and its key characteristic is that enterprise＇s capital mainly circulates outside the borders, which makes higher requirements on commercial banks to control financing risks. On the basis of analyzing the characteristics of such enterprise＇s operation pattern and the corresponding causes, the paper thoroughly scrutinizes the financing risks of both-ends-abroad enterprises by combining commercial bank＇s financing products and various write-off methods of foreign exchange collection. Risk precaution depends on enterprise＇s trade pattern, as well as many other factors such as write-off methods of foreign exchange collection. Therefore, in the practice, commercial banks must make detailed investigations on enterprises＇ trade patterns and their write-off methods to escape the wrong matching between financing products and financing ratios. Finally, the paper brings forward some basic principles on financing risk control.
出处
《金融论坛》
CSSCI
北大核心
2007年第12期37-43,共7页
Finance Forum
关键词
“两头在外”企业
融资风险
风险控制
both-ends-abroad enterprise, financing risks, risk control
