摘要:融资难、融资成本高、融资效率低一直是制约我国企业发展的主要问题。供应链金融作为一种融资创新逐渐引发人们的关注。从供应链金融体系中的参与主体来看，大致包括以下四类：(1)资金的需求主体，即供应链上的生产和销售企业；(2)资金的供给主体，主要是商业银行和金融公司，有的国家还包括开发性银行；(3)供应链金融业务的支持型机构，如物流公司、仓储公司、担保物权登记机构、保险公司，等等；(4)监管机构，在中国，目前主要是指各级银监会。本文主要是从动态上的核心企业角度，即资金的需求主体，从应收账款方面通过其财务报表的相关指标来分析如何充分利用供应链金融这一金融创新更好地实现自身的融资需求。
关键词 财务报表；核心企业；供应链金融
Abstract:The difficulties and high cost of financing and the low financing efficiency，have been the main problems to restrict the development of China's enterprises.
As a kind of finance innovation，supply chain finance has gradually caused the attention of people. The main body in the financial system supply chain, generally includes the following four categories: (1) financial demand subject, namely, production and sales enterprises in the supply chain； (2) the financial supply of the body, mainly commercial Banks and financial companies, some countries also including development Banks； (3) the type of supply chain finance business support organizations, such as the logistics companies, warehousing companies, real rights for security registration institutions, insurance companies, etc.； (4) regulators, in China, mainly refers to all levels of the China banking regulatory commission. This article mainly discusses from the dynamic angle of core enterprise, the capital demand of main body, take Jiangsu Sainty international group as an example, through its financial statements from the aspects of accounts receivable related indicators to analyze how to make full use of the supply chain financial innovation to realize its own financing needs better.
Keywords The financial statements The core enterprise Supply chain finance
