银行承兑汇票在我国彩电业中应用的实证研究
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摘要
在上个世纪九十年代中后期，我国彩电行业的发展经历了从供不应求到供求平衡再到供大于求三个阶段。这既是各彩电生产企业追求规模效应的结果，又与各大彩电经销商创新赢利模式密切相关。这当中银行承兑汇票起到了至关重要的作用。作为一种具有结算和融资双重功能的金融工具，银行承兑汇票对彩电业的迅速发展起到了非常重要的推动作用。
但是，由于我国企业的融资渠道比较单一，企业特别是中小企业融资较为困难，于是银行承兑汇票又被某些大经销商通过经销彩电而用于对外违规融资获取超额利润。然而，这一做法却导致了各经销商之间爆发了更为激烈的恶性价格战，最终导致了像郑百文这样一些当年叱咤风云一时的业界巨擘黯然退出了历史的舞台，同时也使各大彩电生产企业付出了价格体系崩溃、市场萎缩等惨重代价。而这一原因却往往不为人所知。本文写作的目的就是为了将这一过程客观真实地呈现于读者面前，并对导致这样结果的原因，彩电生产企业、经销商和银行的收益以及风险进行深入的分析。之后，作者从全局的角度对这些原因进行了反思和总结，并提出了相应的对策，以期对银行承兑汇票在我国彩电业未来发展之路上的正确应用有所裨益，这也是本文的意义所在。应当指出，虽然银行承兑汇票是在一个特定时期对我国彩电行业造成了严重冲击，但是，如果我们对此不加以反思和从制度上予以防范，其他行业必将重蹈覆辙。
在第一章中，笔者对银行承兑汇票对我国彩电行业快速发展所起到的重要作用进行了总结和概括。并且为了进一步分析的需要还从理论上概括介绍了商业汇票的定义、功能和银行承兑汇票的办理业务流程和使用基本规定。
在本文的第二章中，笔者就进入到了本文的核心主题：银行承兑汇票对我国彩电业营销模式的影响。笔者通过运用本人在彩电业中工作多年所积累的经验和实证案例研究，从彩电生产企业、彩电经销商
的角度分别进行了详尽的探讨，阐述了银行承兑汇票在我国彩电业应用的原因及其对我国彩电业营销模式的影响。
在第三章中，笔者首先通过对郑百文案例的介绍和分析将彩电生产企业、经销商和银行三方同时应用银行承兑汇票的情况结合起来，进而深入分析了这三方应用银行承兑汇票的收益和风险。
本文的第四章先是对银行承兑汇票在彩电业中陷入困境的原因进行了综述，而后针对这些原因提出了自己的对策，力求对使银行承兑汇票在我国的彩电业中走出困境的思路和方法的探讨有所贡献。
笔者认为，商业汇票（包括银行承兑汇票和商业承兑汇票）以其所具备的支付结算和短期融资功能，符合了有中国特色的市场经济的客观要求，对其发展应当在政策、制度上予以大力支持、鼓励和规范，使之成为企业间交易和短期融资的重要工具，为促进中国的现代化发展发挥其应有的重要作用。
同时，针对银行承兑汇票被人为滥用对我国彩电行业造成的种种弊端，笔者认为，问题的关键不在于该不该在彩电业中运用银行承兑汇票，而是如何有效地利用银行承兑汇票。要达到这个目的，就必须由彩电生产企业、经销商和银行三方面共同努力，在国家大力建设商业信用环境，发展商业票据市场，努力拓宽企业融资渠道的政策指导下，合理规范地运用银行承兑汇票，充分发挥其优势，趋利避害，使其成为推动我国彩电产业良性发展的一台马力强劲的发动机。
本文的创新之处之一在于，从彩电生产企业、经销商和银行三方共同构成的彩电行业整体价值链的角度出发对银行承兑汇票在当中的应用进行分析，而目前相关的文献多仅从银行角度探讨银行承兑汇票的应用和风险的防范，对银行承兑汇票在彩电行业中的具体应用所具有的针对性的指导意义不强。
此外，在探讨使银行承兑汇票在我国彩电行业走出困境的对策时，笔者提出了拓宽企业融资渠道，消除利用银行承兑汇票进行违规融资的外部诱因，使银行承兑汇票回归其本位功能。这也是本文的创新之处。
Later stage in 1990's of last century, China's developments of color TV industry experienced three stages: from in short supply to supply equals demand then to supply exceeds demand. This is not only a result that every color TV manufacturing enterprise pursues the scale effect, but also closely related to the new profit mode which was innovated by some of the big color TV distributors. Bank acceptance bill played essential function in this process. As a financial tool with double functions of settlement and financing, the bank acceptance bill strongly promoted the rapid development of the color TV industry.
However, because the financing channel of the Chinese enterprises is comparatively single, it's difficult for the enterprises, especially the small and medium-sized enterprises to finance. So some big distributors used the bank acceptance bill for outside financing in violation of rules and regulations to gain excess profit through vendition of the color TV. However, this method had led to the fact that malignant price war broke out between the big distributors and induced the bankruptcy of some big distributors such as ZhengBaiWen Ltd., who was the leader of this industry during those years. Heavy costs that the price system collapsed and the market shrank were also paid by the big color TV manufacturing enterprises at the same time. But this reason is not well known until now. The purpose of writing this paper is to present this course in front of the readers truly and objectively and to carry on deep analysis of the reason of causing the result like this, the proceeds and risks of manufacturing enterprises of the color TV, of the distributors and of the banks. After this, the author reviewed and summarized these reasons, and then put forward the corresponding countermeasures, expecting to be beneficial to the bank acceptance bill's correct application of the development in future in the color TV industry.
This is the meaning of this paper too. It must be pointed out that though bank acceptance bill impacted China's color TV industry seriously just in a specific period, however, if we do not review this and take precautions against it and let it be instead, the other industries will follow the same old catastrophic road.
In chapter one, the author has briefly summarized the important role to the quick development of China's color TV industry played by the bank acceptance bill and also summarized the commercial bill's definition，function, transaction procedure and the basic regulations of operation of the bank acceptance bill for need of farther analysis.
In chapter two of this text, the author enters into the theme of this text: The impact on the marketing mode of China's color TV industry caused by bank acceptance bill. The author carried on the exhaustive discussion from the angles of manufacturing enterprises and the color TV distributors separately, to indicate the reason why the bank acceptance bill was applied to China's color TV industry and the impact on marketing mode of color TV industry of China with case study and the work experiences accumulated for many years in this industry.
In chapter three, at first the author introduced the case of ZhengBaiWen Ltd., combining the manufacturer, the distributor and the bank to indicate the aftermath when they were applying the bank acceptance bill at the same time. Then the author further analyzed the advantages and disadvantages of applying bank acceptance bill in china's color TV industry.
The reasons why bank acceptance bill got into hot water in the color TV industry was summed up firstly in chapter four, and then the countermeasures against those reasons have been put forward.
In the author's opinion, the application of commercial bill (includes the bank acceptance bill and the commercial acceptance bill), which is of double functions of settlement and financing, according with the objective request for the market economy with Chinese characteristics, should be
supported, encouraged and standardized energetically. It shou
但是，由于我国企业的融资渠道比较单一，企业特别是中小企业融资较为困难，于是银行承兑汇票又被某些大经销商通过经销彩电而用于对外违规融资获取超额利润。然而，这一做法却导致了各经销商之间爆发了更为激烈的恶性价格战，最终导致了像郑百文这样一些当年叱咤风云一时的业界巨擘黯然退出了历史的舞台，同时也使各大彩电生产企业付出了价格体系崩溃、市场萎缩等惨重代价。而这一原因却往往不为人所知。本文写作的目的就是为了将这一过程客观真实地呈现于读者面前，并对导致这样结果的原因，彩电生产企业、经销商和银行的收益以及风险进行深入的分析。之后，作者从全局的角度对这些原因进行了反思和总结，并提出了相应的对策，以期对银行承兑汇票在我国彩电业未来发展之路上的正确应用有所裨益，这也是本文的意义所在。应当指出，虽然银行承兑汇票是在一个特定时期对我国彩电行业造成了严重冲击，但是，如果我们对此不加以反思和从制度上予以防范，其他行业必将重蹈覆辙。
在第一章中，笔者对银行承兑汇票对我国彩电行业快速发展所起到的重要作用进行了总结和概括。并且为了进一步分析的需要还从理论上概括介绍了商业汇票的定义、功能和银行承兑汇票的办理业务流程和使用基本规定。
在本文的第二章中，笔者就进入到了本文的核心主题：银行承兑汇票对我国彩电业营销模式的影响。笔者通过运用本人在彩电业中工作多年所积累的经验和实证案例研究，从彩电生产企业、彩电经销商
的角度分别进行了详尽的探讨，阐述了银行承兑汇票在我国彩电业应用的原因及其对我国彩电业营销模式的影响。
在第三章中，笔者首先通过对郑百文案例的介绍和分析将彩电生产企业、经销商和银行三方同时应用银行承兑汇票的情况结合起来，进而深入分析了这三方应用银行承兑汇票的收益和风险。
本文的第四章先是对银行承兑汇票在彩电业中陷入困境的原因进行了综述，而后针对这些原因提出了自己的对策，力求对使银行承兑汇票在我国的彩电业中走出困境的思路和方法的探讨有所贡献。
笔者认为，商业汇票（包括银行承兑汇票和商业承兑汇票）以其所具备的支付结算和短期融资功能，符合了有中国特色的市场经济的客观要求，对其发展应当在政策、制度上予以大力支持、鼓励和规范，使之成为企业间交易和短期融资的重要工具，为促进中国的现代化发展发挥其应有的重要作用。
同时，针对银行承兑汇票被人为滥用对我国彩电行业造成的种种弊端，笔者认为，问题的关键不在于该不该在彩电业中运用银行承兑汇票，而是如何有效地利用银行承兑汇票。要达到这个目的，就必须由彩电生产企业、经销商和银行三方面共同努力，在国家大力建设商业信用环境，发展商业票据市场，努力拓宽企业融资渠道的政策指导下，合理规范地运用银行承兑汇票，充分发挥其优势，趋利避害，使其成为推动我国彩电产业良性发展的一台马力强劲的发动机。
本文的创新之处之一在于，从彩电生产企业、经销商和银行三方共同构成的彩电行业整体价值链的角度出发对银行承兑汇票在当中的应用进行分析，而目前相关的文献多仅从银行角度探讨银行承兑汇票的应用和风险的防范，对银行承兑汇票在彩电行业中的具体应用所具有的针对性的指导意义不强。
此外，在探讨使银行承兑汇票在我国彩电行业走出困境的对策时，笔者提出了拓宽企业融资渠道，消除利用银行承兑汇票进行违规融资的外部诱因，使银行承兑汇票回归其本位功能。这也是本文的创新之处。
Later stage in 1990's of last century, China's developments of color TV industry experienced three stages: from in short supply to supply equals demand then to supply exceeds demand. This is not only a result that every color TV manufacturing enterprise pursues the scale effect, but also closely related to the new profit mode which was innovated by some of the big color TV distributors. Bank acceptance bill played essential function in this process. As a financial tool with double functions of settlement and financing, the bank acceptance bill strongly promoted the rapid development of the color TV industry.
However, because the financing channel of the Chinese enterprises is comparatively single, it's difficult for the enterprises, especially the small and medium-sized enterprises to finance. So some big distributors used the bank acceptance bill for outside financing in violation of rules and regulations to gain excess profit through vendition of the color TV. However, this method had led to the fact that malignant price war broke out between the big distributors and induced the bankruptcy of some big distributors such as ZhengBaiWen Ltd., who was the leader of this industry during those years. Heavy costs that the price system collapsed and the market shrank were also paid by the big color TV manufacturing enterprises at the same time. But this reason is not well known until now. The purpose of writing this paper is to present this course in front of the readers truly and objectively and to carry on deep analysis of the reason of causing the result like this, the proceeds and risks of manufacturing enterprises of the color TV, of the distributors and of the banks. After this, the author reviewed and summarized these reasons, and then put forward the corresponding countermeasures, expecting to be beneficial to the bank acceptance bill's correct application of the development in future in the color TV industry.
This is the meaning of this paper too. It must be pointed out that though bank acceptance bill impacted China's color TV industry seriously just in a specific period, however, if we do not review this and take precautions against it and let it be instead, the other industries will follow the same old catastrophic road.
In chapter one, the author has briefly summarized the important role to the quick development of China's color TV industry played by the bank acceptance bill and also summarized the commercial bill's definition，function, transaction procedure and the basic regulations of operation of the bank acceptance bill for need of farther analysis.
In chapter two of this text, the author enters into the theme of this text: The impact on the marketing mode of China's color TV industry caused by bank acceptance bill. The author carried on the exhaustive discussion from the angles of manufacturing enterprises and the color TV distributors separately, to indicate the reason why the bank acceptance bill was applied to China's color TV industry and the impact on marketing mode of color TV industry of China with case study and the work experiences accumulated for many years in this industry.
In chapter three, at first the author introduced the case of ZhengBaiWen Ltd., combining the manufacturer, the distributor and the bank to indicate the aftermath when they were applying the bank acceptance bill at the same time. Then the author further analyzed the advantages and disadvantages of applying bank acceptance bill in china's color TV industry.
The reasons why bank acceptance bill got into hot water in the color TV industry was summed up firstly in chapter four, and then the countermeasures against those reasons have been put forward.
In the author's opinion, the application of commercial bill (includes the bank acceptance bill and the commercial acceptance bill), which is of double functions of settlement and financing, according with the objective request for the market economy with Chinese characteristics, should be
supported, encouraged and standardized energetically. It shou
引文
1、2003年度注册会计师全国统一考试指定辅导教材：《经济法》，经济科学出版社，2003年3月
2、2002年度注册会计师全国统一考试指定辅导教材：《财务成本管理》，经济科学出版社，2002年3月
3、迈克尔·波特著，陈小悦译：《竞争战略》，华夏出版社，1997年1月
4、菲利普·科特勒著，梅汝和 梅清豪 周安柱译：《营销管理（新千年版 第十版）》，人民大学出版社，2001年7月
5、谢登科：《郑百文：假典型巨额亏空的背后》，人民网，2000年10月30日
6、《资金链忽然断裂，郑百文跌入深渊》，《中华工商时报》，2000年9月12日
7、庞秀萍：《正确运用银行承兑汇票，规范银企业务合作关系》，《新疆金融》2001年第七期
8、邱玉莲 徐先甫：《如何防范银行承兑汇票的风险》，《财会月刊》2002年第12期
2、2002年度注册会计师全国统一考试指定辅导教材：《财务成本管理》，经济科学出版社，2002年3月
3、迈克尔·波特著，陈小悦译：《竞争战略》，华夏出版社，1997年1月
4、菲利普·科特勒著，梅汝和 梅清豪 周安柱译：《营销管理（新千年版 第十版）》，人民大学出版社，2001年7月
5、谢登科：《郑百文：假典型巨额亏空的背后》，人民网，2000年10月30日
6、《资金链忽然断裂，郑百文跌入深渊》，《中华工商时报》，2000年9月12日
7、庞秀萍：《正确运用银行承兑汇票，规范银企业务合作关系》，《新疆金融》2001年第七期
8、邱玉莲 徐先甫：《如何防范银行承兑汇票的风险》，《财会月刊》2002年第12期