B2B电商平台反向保理融资决策研究

On Reverse Factoring Financing Decision of B2B E-commerce Platform

在反向保理中,供应商自身财务状况、银行贷款市场利率和信用期等因素直接影响着供应链核心企业和供应商的融资决策,为明晰上述因素相互作用机理和对融资决策的影响,本文首先构建了基于反向保理的电商平台供应链融资决策模型,解析了反向保理模式下通过信用期权衡供应链收益分配的内在机理,最后对反向保理产生的供应链价值增值效应进行分析,得到以下结论:在反向保理融资模式下,信用期决策承担着供应链收益分配的作用,在一定信用期范围内,B2B电商平台收益分配比例随信用期延长而增加,然而信用期过长将导致供应商生产量下降,最终导致电商平台收益降低,因此,电商平台应根据交易数据和供应商财务状况提供精准有效的反向保理方案,实现电商平台供应链价值增值。

In reverse factoring,factors such as the supplier's own financial situation,bank loan market interest rates,and credit terms directly affect the financing decisions of core enterprises and suppliers in the supply chain.To clarify the interaction mechanism of the above factors and their impact on financing decisions,this article first constructs a supply chain financing decision model for e-commerce platforms based on reverse factoring,analyzes the internal mechanism of balancing supply chain revenue distribution through credit period under reverse factoring mode,and finally analyzes the value-added effect of supply chain generated by reverse factoring.It is concluded that in reverse factoring financing mode,credit period decision plays a role in supply chain revenue distribution.Within a certain credit period range,the profit distribution ratio of B2B e-commerce platforms increases with the extension of the credit period.However,a long credit period will lead to a decrease in supplier production,ultimately resulting in a decrease in e-commerce platform revenue.Therefore,e-commerce platforms should provide accurate and effective reverse factoring solutions based on transaction data and supplier financial conditions to achieve added value.