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摘要近几年，作为一种新型业务模式，供应链金融获得了国内各大商业银行的推广，尤其是应收账款融资作为供应链融资模式中的一类，因其灵活性而成为供应链金融的主要媒介资产并正被纳入优质资产的贷款支持性行列[1]。面向供应链的应收账款融资业务涉及到供应链上每个节点的参与主体，如何考量与评价各个成员在应收账款融资中的绩效则显得尤为重要。所以，对供应链应收账款融资模式绩效评估做系统性的研究是非常有必要的，进而为银行审查应收账款融资业务提供一个更好更便捷的衡量与决策方式。26377
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本文基于供应链金融的研究背景，在归纳国内外应收账款融资和供应链绩效评估相关文献的基础上，介绍了供应链运作参考模型的5个基本流程以及3个层次，在数百篇文献的前提下利用内容分析法选取出比较合适的财务指标，针对特殊人群用调查问卷的形式赋予各指标以权重，结合供应链运作参考模型建立相关绩效评价指标体系，最后得出结论与总结不足。
关键词 应收账款融资 供应链绩效 SCOR模型 指标体系
毕业论文外文摘要
Title Accounts receivable financing models of supply
chain performance evaluation system research
Abstract
In recent years, the supply chain finance as a new business model, obtained the promotion of domestic commercial bank. Especially should be accounts receivable financing, as the operation mode of supply chain financing one become supply chain finance major media assets are being incorporated into the asset quality of loans supporting ranks. Oriented supply chain should be accounts receivable financing business involves the supply chain each participation main body, how to consider and assess the performance of various supply chain members in the accounts receivable financing is particularly important. Therefore, it is necessary to the supply chain should be accounts receivable financing model performance evaluation system research, so as to provide banks with a better more convenient to measure and the way of decision-making.
This article bases on the background of the supply chain finance, summarizes in the basis of relevant literature at home and abroad about receivable financing and supply chain performance assessment. It introduces the five basic process and three levels of the supply chain operations reference model. Under the premise of hundreds of articles, using the content analysis method to select out more appropriate financial indicators, combined with the supply chain operations reference model to establish performance evaluation index system. Finally, this index system is applied to the two enterprises in the supply chain, analyzes its supply chain performance, and finally draw a conclusion and summary of problem.
Keywords Accounts receivable financing, Supply chain performance assessment, SCOR model, Index system
目 次
1 绪论 1
1.1 研究背景与研究意义 1
1.2 研究思路 2
2 国内外研究综述 4
2.1 应收账款融资研究现状 4
2.2 供应链绩效评价研究现状 5
3 相关理论介绍 7
3.1 应收账款融资 7
3.2 供应链运作参考模型 8
3.3 内容分析法 10
4 供应链应收账款融资模式绩效评估指标选取 12
4.1 评估指标的筛选方法 12
4.2 评估指标的筛选结果分析 13
5 供应链应收账款融资模式绩效评估体系设计 15
5.1 设计问卷调查 15
5.2 问卷调查结果分析 16
5.3 评价体系设计 16
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