摘要
采用数量统计和问卷调查法,对木材加工业供应链上下游企业应收账款基本情况及应收账款质押融资风险进行调查分析。结果表明,在木材加工业供应链中,中小微型企业占绝大多数,赊销收入在应收账款中比重较大,银行发展金融应收账款融资业务市场空间巨大。企业应收账款平均账龄较短,回款可能性大;应收账款债务人和债权人的违约记录较少,资信较好;交易多数签署交易合同,发生真实交易的可能性较大;多数木材加工业主要产品市场价格和销售客户较为稳定,市场潜在需求较大,绝大部分企业对产品未来充满信心;应收账款债权人对应收账款债务人的资信、企业经营情况和履行基础交易合同的能力较为了解,当应收账款债务人出现违约情况时对应收账款的催收态度都很积极。综合看来,银行在木材加工业开展供应链金融应收账款质押业务风险较小。尽管如此,在实际操作中银行还是要做好贷前调查工作,完善信贷合同设计,加强贷后管理,严格防范和控制金融风险。
The methods of quantitative statistics and questionnaire investigation are adopted to investigate and analyze the basic situation of the accounts receivable of upstream and downstream enterprises in the wood processing industry＇s supply chain and the financial risks of the accounts receivable pledge. The result shows that the medium and small-sized enterprises account for the vast majority of the supply chain of wood processing industry; the income from credit sales occupies a large part of the accounts receivable; the market where banks provide financial services in the accounts receivable finance is huge; the average age of accounts receivable is relatively short in the enterprises and thus their chance to get received payments is quite great; The debtors＂ and creditors＂ default records in accounts receivable are less and thus they have a good reputation; most of their dealings are reached with their signatures affixed and thus likely to be carried out; the main products manufactured in wood processing industries usually have stable market prices and marketing customers and thus possess a great potential market demand and most of the wood processing industries are quite confident of the future of their products; being quite familiar with the debtors＂ credit position, business operation and ability to perform their transaction contracts, the creditors of accounts receivable usually take a positive attitude toward the accounts receivable collection when the debtors do something against contract. Generally, the mortgage risk which wood processing industries may take in the accounts receivable pledge business in the supply chain finance is very small. Nevertheless, in actual operation banks should conduct careful investigations before lending, complete the credit contract design, strengthen post-lending management and strictly prevent and control financial risks.
出处
《沈阳农业大学学报（社会科学版）》
2013年第5期540-543,共4页
Journal of Shenyang Agricultural University(Social Sciences Edition)
基金
福建省科技厅软科学项目(2013R0025)
福建省社会科学联合会社会科学规划项目(2013B084)
关键词
木材加工业
供应链金融
应收账款
质押风险
wood processing industry
supply chain finance
accounts receivable
mortgage risk
