基于供应链的中小企业应收账款融资模式研究

Study on the Accounts Receivable Financing Modes of Small and Medium-sized Enterprises Based on Supply Chain

中小企业由于经营规模小、融资渠道狭窄和抵押担保能力弱等不足,普遍面临着融资难的问题,然而关于其融资模式的选择自2014年后一直缺少定性定量以及结合实际案例的研究分析。文中就中小企业应收账款融资模式展开讨论,采用模糊分析评价模型对W公司应收账款融资模式的融资效率进行综合比较,得出其最优融资模式为无追索权保理融资,为中小企业应用供应链金融解决融资难题提供了决策参考。

The small and medium-sized enterprises universally face many difficulties,such as small in scale,lack of financing channel,and the weak guarantee.however,it has lacked the qualitative&quantitative and case analysis about the financing mode selection since 2014.This article discusses the accounts receivable financing modes of small and medium-sized enterprises,and uses the fuzzy analysis to discuss the financing efficiency of the a company.finding the optimal financing model is the nonrecourse factoring,I wish to provide the references for the small and medium-sized enterprises to solve financing problems based on the supply chain.