Research On Risk Management Of Accounts Receivable Financing Business Of Nanjing Branch Of S Bank

In recent years,with the more frequent credit transactions between enterprises,the number of accounts receivable has risen sharply,and the financial gap between enterprises is becoming larger and larger,which seriously restricts the development of enterprises and the transformation of industry.The financing problem of the enterprise needs to be solved urgently.The property law,which was formally implemented in 2007,clearly stipulates that accounts receivable can be pledged,and accounts receivable financing has become a feasible financing method.The emergence and development of accounts receivable financing business broadens the financing channels of enterprises,and also increases the income of banks.The time for the development of accounts receivable financing business in China is shorter than that in foreign countries.Many banks have not set up a risk management system for the mode of accounts receivable financing,so the banks face many potential risks.On the basis of combing the related theories of accounts receivable financing and bank risk management and summarizing the research results both at home and abroad,this paper discusses the current situation of S bank accounts receivable financing business.From a macro point of view,we study the various risks and causes of accounts receivable financing,such as operational risk,credit,law and other risks.Taking the failure of S bank to manage the risk management of M company's accounts receivable financing business as a case,this paper analyzes the risk factors of the failure from the micro point of view,analyzes the different risk ratio by structural analysis method,and analyzes the various factors of various risks in the process of business development.Finally,on the basis of risk analysis,it puts forward some suggestions for improving the risk management of bank accounts receivable financing.