Research On The Securitization Of Accounts Receivable Of Small And Medium Sized Enterprises In Suzhou

In 2010, our country small and medium-sized enterprise in promoting scientific and technological progress,increasing employment, upgrading of industrial structure and GDP growth and plays irreplaceable role, vigorously develop small and medium-sized enterprises has becomes an important topic for the structure adjustment of China’s enterprises. However,the small business financing is hard to be bothering the development of small and medium-sized enterprises of our country, become a difficult problem. The use of small and medium enterprises accounts receivable is not reasonable, the general small and medium enterprises accounts receivable are a long time, the time limit is not set, take up the enterprise more important funds. It also led to the development of small and medium sized enterprises. Financing, financing, are restricting the development of small and medium-sized enterprises innovation.The article starts from the introduction introduces the background and development of enterprise asset securitization to carry out the purpose; The second chapter, from the enterprise asset securitization related theory, combined with domestic and foreign scholars research achievements, understand business securitization for the importance of corporate finance, and to understand so far, domestic small and medium-sized enterprises securitization to blank; The third chapter to small and medium-sized enterprises in suzhou as an example, and with specific companies to carry out the "best" securitization financing under should collect money, eventually because of various reasons caused the failure. The fourth chapter puts forward the "best" problems that exist in the company’s accounts receivable securitization failed, and lists the internal cause and external cause two problems; Chapter v use of South Korea’s small and medium-sized enterprises securitization successful experience, "hundreds of" company problems, the south Korean government how to solve of, enlightenment of the development of the small and medium-sized enterprises securitization in China. Chapter 6 absorbs the experience of failure and the "best" company south Korean small and medium enterprises successful experience, design the securitization of accounts receivable financing characteristics in suzhou; Chapter 7 mainly for domestic receivables securitization law, accounting, tax, and risk management, and risk control, put forward the small and medium-sized enterprise receivables securitization should all aspects of the need to safeguard measures; The last chapter is summary, mainly in the future much starker choices-and graver consequences-in during the period of development, the development of the securitization.