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1、华东交通大学硕士学位论文企业应收账款融资模式研究姓名:王华英申请学位级别:硕士专业:会计学指导教师:韩士专20071107AbstractTHERESEARCHONTHEPATTERNSOFACCOUNTSRECEIVABLEFINANCINGABSTRACTInnumerousfinancingmethods,accountsreceivablefinancingestablishesasanewschool.Thereasongoesasfollows:firstofallitisconvenientandrapid;secon
2、dlythecostislower;thirdly,itissuitableforeachkindofsizeofenterprise.InthedevelopedcountriesandmanydevelopingnationsofEuropeanandAmerican.Receivableaccountfinancinghasbeenacceptedalready.Inthecontrast,accountsreceivablefinancinginchinaisjustonthestageofbeginning.Manylar
3、ge-scalebanks,suchastheIndustrialandCommercialBankofChina,arejusttryingtofindoutandtopracticethisfinancingmethod;theremainingagenciesareonlyinthewait-and-seestage.However,withthepromulgationandimplementationoftheLawonRealRight,accountsreceivablefinancingwiththefeatures
4、ofchitterlingmortgageushersitsopportunityfordevelopment.Thearticlestudythemainmodeofaccountsreceivablefinancingsystematically.Basedonthedefinitionoftheaccountsreceivablefinancing,firstly,thepaperreviewsboththedomesticandforeignresearchprogressandpracticaldevelopmentofa
5、ccountsreceivablefinancing,elaboratestheelementarytheoryofaccountsreceivablefinancing;secondly,itcomparativelyanalyzesthedifferencesandapplicableconditionsamongthethreemainaccountsreceivablefinancingpatterns;subsequentlyitanalyzesthefinancingcostandriskofthethreeaccoun
6、tsreceivablefinancinginboththeviewofqualityandquantityinthesametime,.itusesthemethodoffuzzymathematicstocarryonthecomprehensiveappraisaltothefinancingefficiencyofthethreefinancingpatterns.Onbaseoftheresultofthecomparison,theauthorproposestouseentropytocarryonthearrange
7、mentofseveralfinancingmethods,inthehopeofhelpingtheenterprise’sdecision-makingthroughtheselectionofthemodeofaccountsreceivablefinancing.Thispaperisdividedintofiveparts:ThefirstpartistheIntroduction,it(firstChapter)introducesthebackgroundandtheobjectiveofthepaper,elabor
8、atesthepresentresearchingsituationofaccountsreceivablefinancing,andputforwardtheproblemswhichthepapertriestosolve.The