供应链金融应收账款融资信用风险评估的可行性分析——基于煤炭行业的实证研究

Feasibility Analysis of Credit Risk Assessment of Supply Chain Finance Receivables Model Based on Coal Industries

供应链金融在制造领域的发展十分迅速,它能一定程度上解决中小企业融资难的问题,盘活一些流动性差的资产。近些年来,在能源领域中,中小企业以与核心企业应收账款作为质押的融资模式比较普遍,是主要融资方式。因此,本文主要探究的是煤炭供应链在应收账款融资模式下的信用风险评估,并且以链条上的核心企业作为研究的切入点,以因子分析模型和logistic回归模型建立起信用风险评估体系,对煤炭行业在销售阶段应收账款融资模式下的供应链金融信用风险进行定量分析。最后,根据分析得出的结果对该风险评估方法做出可行性的评价。

Supply chain finance has developed rapidly in the field of manufacturing. To some extent, it can solve the financing difficulties of small enterprises and activate some poor liquidity assets . In recent years, in the field of energy, the financing mode of small enterprises pledged with accounts receivable of core enterprises is relatively common, and it is the main financing mode. Therefore, this paper mainly explores the credit risk assessment of coal supply chain under the mode of accounts receivable financing. Meanwhile, this paper takes the core enterprises in the chain as the starting point of the study, and establishes a credit risk assessment system based on factor analysis model and logistic regression model to quantitatively divide the credit risk of coal industry under the mode of accounts receivable financing at the sales stage. Finally, according to the results of the analysis, the feasibility of the risk assessment method is evaluated.