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標題: 企業採用銀行付款承諾(BPO)的認知與使用意願之研究
A Study on the Business Awareness and Adoption Willingness of Bank Payment Obligation
作者: 諶道興
Shen, Tao-Hsing
關鍵字: 記帳;Open Accounts;信用狀;貿易服務平台;銀行付款承諾;Factoring;Trade Service Utility;Bank Payment Obligation
出版社: 高階經理人碩士在職專班
引用: 一、中文部分 尤雪萍. (2005). 我國金融機構應收帳款承購業務發展之研究. 台灣大學會計學研究所. 林晏如. (2007). 應收帳款管理業務(FACTORING)契約性質及債權讓與行為之研究. 國立政治大學法律學研究所. 康蕙芬. (2012). Bpo在國際貿易付款實務的應用. 台灣經濟金融月刊, 48(9), 37–48. 張錦源. (2010). 國際貿易付款方式的選擇與策略 (初版.). 台北: 三民書局. 曾鴻鳴. (2002). 論貿易融資項下國際應收帳款承購與買斷之比較研究. 國立政治大學經營管理碩士學程(EMBA). 謝甲輝, 賴鈺城, & 曾郁珊. (2012). 供應鏈金融與金融創新銀行應收帳款之新型金融商品研究. 華人前瞻研究, 8(1), 41–61. 謝淑芬. (2006). 銀行業應收帳款承購業務作業風險控管之研究. 淡江大學國際貿易學系國際企業碩士在職專班 二、英文部分 Agarwal,R and Prasad, J. (1997),“The role of innovation characteristics andperceived voluntariness in the acceptance of information technologies,”Decision Science,28(3):557-582 Accelerating Global Trade Finance,Andre Casterman,Swift 23,Jan 2012,Swift. Retrieved Adoption of SWIFT Trade Services Utility to meet Supply Chain challenges,Swift. Retrieved BAFT-IFSA Introduces Open Account Product Definitions”(2011),DCW,15-1,3-4。 Bank payment obligation-an alternative means of settlement in international trade. (2011,08). Swift. Collaborative Supply Chain Finance,Andre Casterman,(A. Casterman - Opinion - Dialogue Q4 2010), Davis,F.D.(1989),“Perceived usefulness, perceived ease of use, and user acceptance of information technology,” MIS Quarterly,13(3), 319-340 Davis, F. D., Bagozzi, R. P., and Warshaw, P. R. (1989), “User acceptance of computer technology: a comparison of two theoretical model,” ManagementScience,35(8),982-1003. Davis, F. D. and Venkatesh, V. (1996), “A critical assessment of potential measurement biases in the technology acceptance model: three experiments,”International Journal of Human-Computer Studies, 45(1),19-45. David Hennah. (2010)”Bringing the Bank Payment Obligation to market”,DCInsight,16-3,10-1 Frederic S.Mishkin(1995),“Symposium on the Monetary Transmission Mechanism”, The Journal of Economic Perspectives 9(4),3-10. Guaranteeing Payments for Open Account trade,(Report - Bank Payment Obligation - Dialogue Q3 2011), Herbert Broens(2010),Standardised confirmation of receivables:TSU-a new bank solution with plenty of potential,Business Credit Magazine. Herbert Bronens(2010.10) ,Standardised confirmation of receivables: TSU–a new bank solution with plenty of potential Business Credit Magazine. ICC Uniform Rules for Bank Payment Obligation. (2012,06). Swift. Swift Trade Services Utility-An Efficient For Supporting Your Financial Supply chain,Swift. Retrieved Standard Chartered Bank Reflects On Trader Services,Issue 18,(2010,09), Swift in Trade Services and Supply Chain Solutions,Swift. Retrieved The Bank Payment Obligation:Capital and Accounting Treatment. (2012) (470/1204). International Chamber of Commerce. Trade Services Utility-Helping banks meet the supply chain challenge,Swift. Retrieved Trade Services Utility. (2008). Swift. Retrieved
由於國際貿易市場的競爭激烈,買、賣雙方基於本身的利益與立場不同而對交易之收、付款方式而有所差異,因此,以記帳(Open Account)方式取代信用狀(L/C)成為現行交易方式主流,該方式雖具有交易迅速及簡便的優點,但亦有其負面因素,例如,買賣雙方的信用風險,營運資金的壓力及財務上的規劃問題,所以,本研究針對環球銀行金融通訊協會(SWIFT)所推出之貿易服務平台(Trade Service Utility)項下所新推出的貿易服務流程創新-銀行付款承諾(Bank Payment Obligation,以下簡稱BPO)為主題,探究企業對該方式的認知上與使用願意關係。

Because of extreme competition in the international trading market, both of buyer and seller have different methods of payment and receivable from their own standpoint. Therefore, Open account replaces with letter of credit and becomes current trend of dealing. This method has advantages of rapid and convenience. However, it has negative factors as well. For example, the risk of credit between buyer and seller, the pressure of operation capital, the problem of planning of finance. Therefore, this research focuses on Trading Service Process Innovation - Bank Payment Obligation (BPO) that is raised up by the Trade Service Utility established by SWIFT, and researches the willing of enterprises to use and recognize.
This investigation employs questionnaires for survey and sums up to 29 questions based on the service function provided by BPO, conducting statistics analysis for exploratory research and find the recognition of BPO of enterprises includes 6 aspects that includes financial planning, cost, risk, guarantee, operation and opportunity. Proceeding cross analysis based on basic information and enterprise recognition, the findings are significant differences between cost, risk, guarantee and opportunity. By regression analysis and sums up to enterprise have significant relative and predict the willing of using BPO of enterprise pertain to risk, guarantee and opportunity. Through IPA Model and find out the key characteristic of BPO, propose suggestions and reach benefit of management.
According to the research results as above, it indicates the recognition of BOP of enterprises and willing of using relative that provides important reference information to enterprises and directors of financial industry, effectively decreasing trading risk of enterprises and offer another way for financial industry to proceeding trade finance in supply chain.
其他識別: U0005-1107201323560600
Appears in Collections:高階經理人碩士在職專班

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