摘要
针对中国企业应收账款量大、质次的现状,设计开发了基于BEST定价模型与区块链技术的企业应收账款交易系统仿真,以助力盘活日益庞大的企业应收账款类信用资产.BEST定价模型度量买方与环境系统可能产生的违约概率,以及来自买方、卖方与环境系统方面因素导致的买方违约损失率,并运用最优控制管理技术努力实现买方企业应收账款内在价值最大化.同时,植入区块链技术,尤其是分布式总账、多边共治和不可篡改的安全记录优势,使得企业应收账款安全、有效、低成本地非标准化甚至标准化转让交易成为可能.
The enterprises accounts receivable system simulation was built based on BEST pricing model and block chain technology.The system focused on Chinese enterprises receivables which were large and inferior,in order to facilitate the increasingly huge commercial credit asset.BEST pricing model gives an overall evaluation on the default probability of buyer and environment,and buyer default probability resulting from such factors as seller,buyer and environment.The model also utilizes the optimal control management technology to maximize the intrinsic value of the buyer accounts receivable.Meanwhile,block chain technology was implanted,particularly concerning its advantages such as distributed ledger,multilateral rule and untampered record,making receivables trading system safer,more cost-effective and more efficient.
作者
徐德顺
马军海
Xu Deshun;Ma Junhai(College of Management and Economics,Tianjin University,Tianjin 300072,China;Chinese Academy of International Trade and Economic Cooperation,Ministry of Commerce,Beijing 100710,China)
出处
《天津大学学报（自然科学与工程技术版）》
EI
CSCD
北大核心
2018年第4期433-441,共9页
Journal of Tianjin University：Science and Technology
关键词
BEST定价模型
区块链
应收账款
系统仿真
BEST pricing model
block chain
accounts receivable
system simulation
