国际保理在中国中小企业的应用

辽宁科技大学毕业设计（论文）第I页国际保理在中国中小企业的应用摘要国际保理作为一项以债权转让为基础，集国际融资、销售分户账管理、催收、信用风险控制与坏账担保为一体的综合性跨国金融服务，在赊销方式盛行的国际背景下，日渐成为主要的国际贸易结算方式。本文从实践和理论的角度将国际保理的功能特性与当前我国中小企业出口所面临的问题结合起来，论述了国际保理在中国中小企业中的应用。本文首先概括了国际保理目前在全球范围内的发展概况及原因。紧接着基于国际保理的功能特性，提出了国际保理在中小企业开展出口业务方面的适用性，从管理应收账款、融资和开拓国际市场三方面进行了具体分析。然后从当前我国中小企业出口中面临的结算方式选择、海外巨额坏账等问题出发，并结合前一部分的分析，论述了在我国中小企业中推广国际保理的必要性。最后，本文针对制约我国中小企业应用国际保理的宏观、微观层面因素，提出了具体的对策建议。希望能为引导我国中小企业在出口中多用保理，解决出口所面临的问题并促进出口提供一些参考。关键词国际保理；中小企业；出口辽宁科技大学毕业设计（论文）第II页AbstractInternationalFactoringasabasisofassignmentofclaims,collectionofinternationalfinance,salesaccounthouseholdmanagement,collection,creditriskcontrolandsecurityforthedebtsofanintegratedcross-borderfinancialservices,intheprevalenceofcreditthewaytheinternationalcontext,isbecomingThemainsettlementininternationaltrade.Inthispaper,practiceandtheoryfromtheperspectiveoftheinternationalfactoringwiththecurrentfeaturesofChina'sexportsfacedbysmallandmedium-sizedproblems,discussesinternationalfactoringinChina,smallandmedium-sizedapplications.Thepaperfirstoutlinestheinternationalfactoringinglobaldevelopmentandthereasons.Thenbasedonthefunctionalpropertiesoffactoring,internationalfactoringraisedinthesmallandmedium-sizedbusinessestoexporttheapplicationfromthemanagementofaccountsreceivable,financing,andopenupinternationalmarketsforthethreespecificanalysis.AndthenfromthecurrentfaceofChina'sexportsofsmallandmedium-sizedsettlementoptions,hugeamountofbaddebtsandotherissuesofoverseasdeparture,combinedwiththefirstpartoftheanalysis,arediscussedinourcountryinthepromotionofsmallandmedium-sizedtheneedforinternationalfactoring.Finally,theapplicationfortheconstraintsofoursmallandmedium-sizedinternationalfactoringmacro,micro-levelfactors,madespecificsuggestions.HopetobeabletoguideChina'sexportsofSMEsintheuseoffactoringtosolvetheproblemsfacedbyexportsandexportpromotiontoprovidesomereference.KeywordsInternationalFactoring;smallandmedium-sized;exports辽宁科技大学毕业设计（论文）第III页目录摘要·······································································································IAbstract·································································································II第1章绪论···························································································11.1选题背景及目的··············································································11.2研究的意义····················································································11.3研究内容及主要研究方法·································································21.3.1研究内容················································································21.3.2主要研究方法··········································································31.4国内外研究的现状···········································································31.4.1国外研究国际保理的现状···························································31.4.2我国研究国际保理的现状···························································4第2章中小企业与国际保理业务································································62.1关于中小企业基本概述····································································62.2国际保理的内涵以及意义·································································62.3国际保理对中小企业的影响······························································72.4中小企业开展国际保理的意义···························································8第3章国际保理在中国中小企业应用现状及存在问题分析······························103.1国际保理在中小企业应用状况··························································103.2国际保理在中国中小企业存在的问题·················································113.2.1社会环境问题·········································································113.2.2交易观念落后和传统习惯的影响·················································11第4章国际保理对中小企业财务管理的影响················································134.1国际保理能降低中小企业应收账款的管理成本·····································134.1.1国际保理可以减少中小企业催收货款的费用··································134.1.2国际保理可以降低中小企业资金占用的机会成本····························134.2国际保理能解决中小企业出口所需的流动资金·····································13辽宁科技大学毕业设计（论文）第IV页第5章国际保理在中小企业中发展的趋势及建议··········································155.1国际保理在中小企业的发展·····························································155.2国际保理在中小企业的发展的建议····················································165.2.1国家应制定扶持政策································································165.2.2鉴国外成熟管理经验及相关法律规范···········································165.2.3开展国际保理从业人员的专业培训，提高综合素质·························165.2.4建立完整的国际保理市场营销方案··············································17结论·····································································································18致谢·····································································································19参考文献·······························································································20附录A··································································································21附录B··································································································