徐德顺^1,2, 马军海¹
AuthorsHTML:徐德顺^1,2, 马军海¹
AuthorsListE:Xu Deshun^1,2, Ma Junhai¹
AuthorsHTMLE:Xu Deshun^1,2, Ma Junhai¹
Unit:1. 天津大学管理与经济学部，天津 300072；2. 商务部国际贸易经济合作研究院，北京 100710
Unit_EngLish:1．College of Management and Economics, Tianjin University, Tianjin 300072, China
2．Chinese Academy of International Trade and Economic Cooperation, Ministry of Commerce, Beijing 100710, China
Abstract_Chinese:针对中国企业应收账款量大、质次的现状, 设计开发了基于BEST定价模型与区块链技术的企业应收账款交易系统仿真, 以助力盘活日益庞大的企业应收账款类信用资产. BEST定价模型度量买方与环境系统可能产生的违约概率, 以及来自买方、卖方与环境系统方面因素导致的买方违约损失率, 并运用最优控制管理技术努力实现买方企业应收账款内在价值最大化．同时, 植入区块链技术, 尤其是分布式总账、多边共治和不可篡改的安全记录优势, 使得企业应收账款安全、有效、低成本地非标准化甚至标准化转让交易成为可能．
Abstract_English:The enterprises accounts receivable system simulation was built based on BEST pricing model and block chain technology. The system focused on Chinese enterprises receivables which were large and inferior，in order to facilitate the increasingly huge commercial credit asset. BEST pricing model gives an overall evaluation on the default probability of buyer and environment，and buyer default probability resulting from such factors as seller，buyer and environment. The model also utilizes the optimal control management technology to maximize the intrinsic value of the buyer accounts receivable. Meanwhile，block chain technology was implanted，particularly concerning its advantages such as distributed ledger，multilateral rule and untampered record，making receivables trading system safer，more cost-effective and more efficient.
Keyword_Chinese:BEST定价模型; 区块链; 应收账款; 系统仿真
Keywords_English:BEST pricing model; block chain; accounts receivable; system simulation

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