本文選題：融資租賃 + 應(yīng)收融資租賃款��； 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展,經(jīng)濟(jì)全球化和市場(chǎng)競(jìng)爭(zhēng)的不斷加劇,擴(kuò)大市場(chǎng)占有份額和擴(kuò)大銷量成為現(xiàn)代公司唯一出路,銷售模式的改革也隨之而來。作為我國(guó)國(guó)民經(jīng)濟(jì)的支柱行業(yè)——工程機(jī)械行業(yè)也參與其中,開始大規(guī)模的采用銀行按揭、融資租賃的信用銷售模式,大量融資租賃業(yè)務(wù)的產(chǎn)生和促銷設(shè)備的增加,讓公司極大程度的擴(kuò)大了設(shè)備銷售量。但這種以信用為紐帶的賒銷模式必然也伴隨著極大的風(fēng)險(xiǎn)隱患,如資金運(yùn)營(yíng)問題和信用風(fēng)險(xiǎn)問題等。文章主要以產(chǎn)業(yè)巨頭Z機(jī)械公司為例來研究融資租賃銷售模式的風(fēng)險(xiǎn)識(shí)別及對(duì)策研究。通過文獻(xiàn)調(diào)查法、經(jīng)驗(yàn)總結(jié)法和對(duì)比分析法,將Z機(jī)械公司、同類公司和行業(yè)均值橫向分析,再通過與Z機(jī)械公司自身縱向分析,發(fā)現(xiàn)Z機(jī)械公司融資租賃銷售模式下隱藏的條件寬松的風(fēng)險(xiǎn)、信用風(fēng)險(xiǎn)、存貨風(fēng)險(xiǎn)和資金風(fēng)險(xiǎn)等問題威脅公司的日常經(jīng)營(yíng)。Z機(jī)械公司自從2009年成立融資租賃銷售公司采用融資租賃銷售模式以來,應(yīng)收融資租賃款占應(yīng)收款項(xiàng)的比重越來越大,產(chǎn)生的長(zhǎng)期應(yīng)收債務(wù)越來越多,由于長(zhǎng)期收款困難,壞賬、呆賬的風(fēng)險(xiǎn)嚴(yán)重影響到了公司的經(jīng)營(yíng)運(yùn)作。Z機(jī)械公司采取了提高首付款比例、融資租賃款保理和聯(lián)合租賃等措施降低風(fēng)險(xiǎn),但效果不佳。本文通過對(duì)Z機(jī)械公司融資租賃銷售模式風(fēng)險(xiǎn)分析、原因分析,結(jié)合Z機(jī)械公司的實(shí)際情況,針對(duì)Z機(jī)械公司的融資租賃銷售模式的風(fēng)險(xiǎn)管理對(duì)策進(jìn)行研究,主要從事前、事中和事后提出一套相對(duì)完整的、可行的風(fēng)險(xiǎn)管理對(duì)策,如提高首付款、保證金和罰息比例、制定合理的信用政策、聯(lián)合租賃、建立賒銷制度、加強(qiáng)合同管理和收賬管理等措施,從風(fēng)險(xiǎn)管理意識(shí)方面和客戶選擇方面做提升。在國(guó)內(nèi)市場(chǎng)經(jīng)濟(jì)趨勢(shì)相對(duì)低迷,工程機(jī)械行業(yè)供需不平衡,產(chǎn)能過剩的條件下,本課題研究可以幫助Z機(jī)械公司解決資金運(yùn)作困難和信用風(fēng)險(xiǎn)常在的問題,幫助Z機(jī)械公司提高資金利用效率和盈利能力,有效規(guī)避未來可能遭受的損失,最大程度保證Z機(jī)械公司的利益。并且?guī)椭鶽機(jī)械公司吸引的優(yōu)質(zhì)客戶,塑造良好的公司形象。同時(shí),也為其他類似的公司提供一定的借鑒意義,為工程機(jī)械行業(yè)采用融資租賃銷售模式的公司提供重要的借鑒和具體的實(shí)例分析。豐富融資租賃銷售模式風(fēng)險(xiǎn)領(lǐng)域的理論研究的同時(shí),也能促進(jìn)工程機(jī)械行業(yè)健康發(fā)展,全力推進(jìn)行業(yè)治理體系和治理能力現(xiàn)代化。
[Abstract]:With the development of market economy, economic globalization and market competition, the expansion of market share and sales volume has become the only way out for modern companies, and the reform of sales model has followed. As the pillar industry of our national economy, the construction machinery industry also participated in it, and began to adopt the credit sales model of bank mortgage and finance lease on a large scale, the emergence of a large number of financial leasing business and the increase of promotional equipment. Let the company greatly expand the sales of equipment. However, this credit sales model is bound to be accompanied by great risks, such as fund operation and credit risk. This paper takes Z Machinery Company as an example to study the risk identification and countermeasures of financial leasing sales model. Through literature survey, experience summary and comparative analysis, the average value of Z machinery company, similar company and industry are analyzed horizontally, and then longitudinal analysis is made with Z machinery company itself. Found that Z machinery company financial leasing sales model hidden risk of loose conditions, credit risk, Inventory risk and capital risk threaten the daily operation of the company. Since the establishment of the financial leasing sales company in 2009 to adopt the financing lease sales model, the proportion of financial lease receivables in the accounts receivable has been increasing. More and more long-term debt receivable has been generated, and the risk of bad debts and bad debts has seriously affected the operation of the company. Z Machinery Company has taken an increase in the down payment ratio due to the difficulty of collecting money over a long period of time. Financial leasing factoring and joint leasing and other measures to reduce risk, but the effect is not good. In this paper, the risk analysis of Z machinery company financial leasing sales model, cause analysis, combined with the actual situation of Z machinery company, Z machinery company financial leasing sales model risk management countermeasures are studied, mainly engaged in before, Put forward a set of relatively complete and feasible risk management countermeasures, such as raising down payment, margin and penalty interest ratio, formulating reasonable credit policy, jointly leasing, establishing credit selling system, Strengthen contract management and accounting management, improve risk management awareness and customer selection. In the domestic market economy trend is relatively low, construction machinery industry supply and demand imbalance, overcapacity conditions, this research can help Z machinery company to solve the problems of difficult capital operation and credit risk. Help Z Machinery Company to improve the efficiency of capital utilization and profitability, effectively avoid possible future losses, to maximize the interests of Z Machinery Company. And to help Z Machinery Company to attract high-quality customers, to create a good image of the company. At the same time, it also provides some reference for other similar companies, for the construction machinery industry to use financial leasing sales model to provide important reference and concrete examples of analysis. At the same time, it can promote the healthy development of construction machinery industry and promote the modernization of industry governance system and governance ability.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.4;F832.49;F274

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