區塊鏈於應收帳款承購暨融資的實務應用

我國銀行業者對於應收帳款承購(Factoring)暨融資業務行之有年，但國內各家金融業者對應收帳款承購暨融資業務幾乎不做，主因除了應收帳款本質上受有先天的限制(額度大小與真假判定)外，對賣方(借款人)需進行聯徵評估，徒增人力耗時，不符成本效益原則，且我國中小企業居多、得供做擔保的有形資產不足。本研究以架設區塊鏈於應收帳款承購暨融資的平台，運用區塊鏈的基本技術在彙整分散式共享科技、智能合約、加密技術、共識演算法等四大特性，來解決我國銀行業者歷來因應收帳款承購暨融資業務風險過大，承作的成本與效益不彰而幾乎放棄該業務的問題。本架構以防止竄改、資訊共享、建立信任的優質互動環境，將借貸契約的簽訂、資產擔保與移轉、利息計算等工作的各個參與者，藉由這樣的區塊鏈平台來一起執行並實現之。

關鍵字

區塊鏈；分散式共享科技；智能合約；應收帳款；授信流程

並列摘要

In Taiwan, commercial banks have been operating factoring business for many years. However, in recent years such business has been nearly suspended. The main reason is not only because of the difficulties in identifying the reality of transactions, but also the operating costs of doing such business remain high. In addition, most of corporations in Taiwan are SMEs, which would provide insufficient collateral. This study aims to build a technology platform for Factoring, which utilizes the four characteristics of the basics technology of blockchain-Distributed Ledger Technology, Smart Contract, Encryption, Consensus Plugin- to solve the facts of excessive risks and cost-effectiveness of commercial banks in factoring business over the years. This technology platform is expected to bring a high-quality interactive environment that prevents tampering, information sharing, and build trust beyond participants. Every participant involved in the transactions could complete signing of loan contracts, asset guarantees and transfers, interest calculations, etc., by utilizing this technology platform.