跨國公司應(yīng)收賬款融資研究.pdf

1、中國海洋大學(xué)碩士學(xué)位論文跨國公司應(yīng)收賬款融資研究姓名：孫聰聰申請學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)碩士指導(dǎo)教師：王竹泉201106IIStudyonMultinationalCpationAccountsReceivableFinancingAbstractWiththedevelopmentofeconomicglobalizationfiercecompetitionininternationalmarketsmultinationalcpa

2、tionsareplayinganincreasinglyimptantroleinthewldeconomy.Meanwhileincreasingcompetitionintheinternationalmarketmakesthebuyersmarketwhichisacterizedbythewldtradepatternhasbeenbasicallyfmedcreditsaleothersellersofcredithave

3、becomethemainstreamofinternationalsettlement.Inthiscasealargenumberofaccountsreceivable’semergenceisinevitable.Receivableswhichtakealotofmoneyaffectedtheturnoverrateofwkingcapitalincreasedtheenterprisesoperationalrisktoa

4、certainextent.Ontheotherhwiththedeepeningoffinancialmarketsinnovationoffinancialinstrumentsmemecompanieschoosetouseaccountsreceivablefinancing.Bythewayofaccountsreceivablefinancinganenterpriseusethereceivablesthatfmedbyt

5、hecreditreceivablestogetthenecessaryfundsthroughaspecialfinanceinstitutions.Withthepurposesofsolvethelackoffundtostrengthliquidity.Inrecentyearsaccountsreceivablefinancinghasdevelopedrapidly.TherearethreebasicAccountsrec

6、eivablefinancingchoices:accountsreceivablepledgefinancingAccountsreceivablefallocationaccountsreceivablesecuritization.Eachofthemcangeneratecashffirmwhiledifferentmodeoffinancingappliedtodifferentsituationsaswellasdiffer

7、entcosts.ComparedtodinaryenterprisesMultinationalcompaniesfacedwithmeuncertaintyfactswhichplayvaryingeffectsonthechoosingofspecificfinancingway.Thispaperfirstlyexpoundedthreefinancingmodesfeathersofeachmode.Secondlybased

8、ontherealityofmultinationalcompaniesdiscussedvariousspecialrisksmultinationalcompaniesmayfacedwithduringoperating.theinfluencesmayplayonthechoiceofspecialfinancingways.Onthisbasistheauthsummarizedfourtypicalriskcombinati