Exploration of Accounting Process and Economic Effects of Supply Chain Finance——based on Business Model Integration under the Social System of China

作     者：Zheng CAO 1,Yingli REN 2,Yang YANG 3 1 School of business,Xi''an University of Finance and Economics,Xi''an 710100,China 2 School of business,Xi''an University of Finance and Economics,Xi''an 710100,China 3 School of business,Xi''an University of Finance and Economics,Xi''an 710100,China 

会议名称：《第十一届全国经济管理院校工业技术学研究会》

会议日期：2012年

学科分类：120201[管理学-会计学] 12[管理学] 02[经济学] 0202[经济学-应用经济学] 1202[管理学-工商管理] 1201[管理学-管理科学与工程(可授管理学、工学学位)] 020204[经济学-金融学（含∶保险学）] 

关 键 词：Supply Chain Finance Accounting Process Economic Effect Cash Flow Turnover Rate 

摘      要：The reforming of globally generalized supply chain in post financial crisis era makes self-liquidating trade finance which is the basis of commodity transaction trade have massive defaults,and causes large amount of assets loss and bad loans in manufacture and *** synthesizing the multiple basic models and constructing the integrated supply chain finance under the perspective of process financing,we have the detailed discussions about the accounting process of general business,breach of contract and *** addition,we conduct the qualitative research to assets liquidity,tax deductibility effect,space of earnings management,financial evaluation index and another economic effects after SCF is *** can promote the further standardization of accounting work,and provide the support of micro perspective for perfecting the contents system of the construction of supply chain finance.