本文選題：中小企業(yè) + 銀行承兌匯票　； 參考：《石河子大學》2013年碩士論文

【摘要】：中小企業(yè)是我國經(jīng)濟發(fā)展的重要增長點,是推動經(jīng)濟發(fā)展的重要力量。然而,中小企業(yè)面臨諸多的生存、發(fā)展問題�！叭谫Y難”是擺在中小企業(yè)面前的首要問題。 本文首先介紹了國內(nèi)外關于中小企業(yè)融資理論研究動態(tài),詳細闡述了“信貸配給”理論、“關系型信貸”理論、“交易成本理論”和“企業(yè)金融周期理論”。其次,介紹了樟樹的行業(yè)經(jīng)濟特點、中小企業(yè)的融資環(huán)境和票據(jù)市場,闡述了票據(jù)市場的定價機制。再次,介紹了樟樹銀行承兌票據(jù)市場和貼現(xiàn)市場的整體情況,并對樟樹市中小企業(yè)應用銀行承兌匯票的行為進行了抽樣調(diào)查,發(fā)現(xiàn)樟樹市的中小企業(yè)多采用銀行承兌匯票工具。是什么促使中小企業(yè)應用銀行承兌匯票工具?其應用銀行承兌匯票的目的是什么?銀行承兌匯票在中小企業(yè)經(jīng)營中起什么樣的作用?本文結(jié)合“信貸配給”理論,“關系型信貸”理論、“交易成本理論”和“企業(yè)金融周期理論”基礎,對樟樹中小企業(yè)的應用銀行承兌匯票行為展開分析,可以得知制約樟樹中小企業(yè)發(fā)展的最大障礙仍然是“融資難”問題,從樟樹中小企業(yè)資金供給現(xiàn)狀來看,主要還是依靠外源性信貸資金,以當?shù)刂行°y行提供為主。中小銀行提供的信貸產(chǎn)品主要為銀行承兌匯票,這是銀行承兌匯票融資功能和中小銀行經(jīng)營特點與考核機制共同決定的。由于中小企業(yè)在經(jīng)營中支付工資、支付水電費、支付稅款及購買原料對現(xiàn)金的需要,企業(yè)獲得銀行承兌匯票后往往用于貼現(xiàn),這樣票據(jù)融資轉(zhuǎn)化為現(xiàn)金融資,滿足了企業(yè)需求。中小企業(yè)選擇貼現(xiàn)銀行時主要考慮不同銀行的票據(jù)貼現(xiàn)利率報價孰低原則,實際操作中,樟樹中小企業(yè)大部分選擇異地的貼現(xiàn)機構(gòu)進行票據(jù)貼現(xiàn)。樟樹中小企業(yè)通過使用銀行承兌匯票工具,獲得了經(jīng)營所需資金,滿足或者部分滿足了企業(yè)融資需要。 調(diào)查發(fā)現(xiàn),樟樹中小企業(yè)在銀行承兌匯票應用環(huán)節(jié)中存在著不少的風險,這些風險可能危及到銀行信貸資金的安全,危及到中小企業(yè)的正常經(jīng)營。本文從幾個方面對存在的風險進行了分析和揭示,并進一步的提出了防范和控制風險的一些措施。
[Abstract]:Small and medium-sized enterprises are the important growth point of our country's economic development and the important force of promoting economic development. However, small and medium-sized enterprises are faced with many problems of survival and development. The financing difficulty is the primary problem in front of the small and medium-sized enterprises. This paper first introduces the domestic and foreign research trends of SME financing theory, and expounds in detail the theory of "credit rationing", "relational credit", "transaction cost theory" and "enterprise financial cycle theory". Secondly, the paper introduces the economic characteristics of Zhangshu, the financing environment of small and medium-sized enterprises and the bill market, and expounds the pricing mechanism of the paper market. Thirdly, the paper introduces the whole situation of the acceptance bill market and discount market of Zhangshu Bank, and makes a sample investigation on the application of bank acceptance draft to the small and medium-sized enterprises in Zhangshu City, and finds that the small and medium-sized enterprises in Zhangshu City mostly adopt the bank acceptance bill tool. What prompted SMEs to apply bank acceptance instruments? What is the purpose of applying a bank acceptance bill? What role does the bank acceptance bill play in the operation of small and medium-sized enterprises? Based on the theory of "credit rationing", "relational credit", "transaction cost theory" and "enterprise financial cycle theory", this paper analyzes the bank acceptance behavior of small and medium-sized enterprises in Zhangshu, which is based on the theory of "credit rationing", "relational credit", "transaction cost" and "enterprise financial cycle theory". It can be known that the biggest obstacle to the development of small and medium-sized enterprises in Zhangshu is still the problem of "difficult financing". From the present situation of capital supply of small and medium-sized enterprises of camphor tree, it mainly depends on exogenous credit funds, mainly provided by local small and medium-sized banks. The credit products provided by small and medium banks are mainly bank acceptance bills, which are determined by the bank acceptance bill financing function and the management characteristics and assessment mechanism of small and medium-sized banks. Due to the small and medium-sized enterprises pay wages, pay utilities, pay taxes and purchase raw materials for cash needs, enterprises often receive bank acceptance bills of exchange for discount, so the paper financing is converted into cash financing to meet the needs of enterprises. When small and medium-sized enterprises choose discount banks, they mainly consider the principle of discount interest rate quoted by different banks. In practice, most small and medium-sized enterprises of Zhangshu choose discounted institutions in different places to carry out bill discounting. Zhangshu small and medium-sized enterprises through the use of bank acceptance money order instrument, to obtain the necessary funds to meet or partially meet the financing needs of the enterprise. It is found that there are many risks in the application of bank acceptance draft in Zhangshu small and medium-sized enterprises, which may endanger the security of bank credit funds and the normal operation of small and medium-sized enterprises. This paper analyzes and reveals the existing risks from several aspects, and further puts forward some measures to prevent and control the risks.
【學位授予單位】：石河子大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F832.2

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