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1、AbstractABSTRACTIntheprocessofeconomicandsocialdevelopmentinChina,Small&Medium-sizedenterprises(SEMs)arevitaltoChineseeconomicsystem,asthecharacteristicoftheeconomicsystem,sotheproblemofSEMsfinancingdifficultiesbecomethemajorresistancetohinderitsdevelopment.China'sfinancialinstitutionsarecontinuous
2、lyintroducingnewbusinessestoadapttotheSEMs’financingdemand,sothesupplychainfinancearisesatthehistoricmoment.Asfaras2007,"ThePropertyLaw"hasclearedtheaccountsreceivablecouldbeusedasthepledge,whichprovidesanewwayoffinancingforSEMswhichlackofeffectiverealestatemortgage.Inthemeantime,“ThePropertyLaw”of
3、fersanewbusinessmodelforcommercialbanks,whichisAccountsreceivablefinancingmodelofsupplychainfinance.Asanewmodel,itsriskcontrolinfluencesthewholeoperationofthecommercialbanks.Thereforeitisnecessarytoresearchthecreditriskabouttheaccountsreceivablefinancingmodeandanalysisthesizeofthecreditrisk,asitpro
4、videsaneffectivenewwayfortheriskpreventionofcommercialbanks.Theessayisbasedonsupplychainfinanceasastartingpoint,itsystematicallyintroducessupplychainfinanceonconnotation,classificationandoperationmechanismofrelatedpatterns,deeplydiscussingrelatedrisktheoryofsupplychainfinance,itsetsoutaclearviewand
5、directionofdiscussionabouttheriskcontrolofaccountsreceivablepattern.Themainresearchcontentofthisarticleisthetheoryofaccountsreceivableanditsriskcontrol.Commercialbanksboundthecreditoffinancingenterprisesinthesupplychain,andonthisbasistoprovidefinancingtoSEMs.Articleaimedattherisk,thecontrolofriskma
6、nagementandthestructureofrisksystemofthepatternonaccountsreceivablefinancing,thengivesexamplesoftraditionalandmodernisticmethodsofriskevaluation,andsummedupthetheoryofaccountsreceivable.Inordertopreciselyelaboratethecreditriskcontrolofaccountsreceivablefinancingmodel,thearticlealsomakeanexampleofth
7、ecooperationbetweenabankandacoreenterprise.Finally,itsummedupthestrategyofcreditriskcontroltohelpcommercialbanksonthetheoryofaccountsreceivablemode.IIAbstractKeywords:SupplyChainFinance,ModelofAccountsRecei