本文選題：小額貸款公司　切入點(diǎn)：財(cái)務(wù)風(fēng)險(xiǎn)　出處：《吉林大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來，我國政府和有關(guān)部門一直大力推動小額信貸的發(fā)展，努力加大支持中小企業(yè)、微型企業(yè)的力度，推出了小額貸款公司這一新型組織模式，并在全國范圍內(nèi)開展創(chuàng)建小額貸款公司的試點(diǎn)工作，也正由于該組織模式處于探索期、初創(chuàng)期，所以在經(jīng)營過程中面臨著政策、市場、財(cái)務(wù)、法律、運(yùn)營等各類風(fēng)險(xiǎn)，而財(cái)務(wù)風(fēng)險(xiǎn)是企業(yè)各項(xiàng)風(fēng)險(xiǎn)的貨幣化集中表現(xiàn)，所有風(fēng)險(xiǎn)的影響最終也歸集到企業(yè)財(cái)務(wù)成果上，所以建立健全企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)防范體系，是切實(shí)解決各類問題的有效途徑，是小額貸款行業(yè)步入正軌發(fā)展的有利保障。 本文首先回顧了小額貸款行業(yè)興起的原因及作用，該行業(yè)目前在我國的發(fā)展規(guī)模以及各種制約其發(fā)展的瓶頸。而后梳理了現(xiàn)在學(xué)術(shù)界流行的對財(cái)務(wù)風(fēng)險(xiǎn)理論認(rèn)識存在狹義、廣義兩種觀點(diǎn)，本文將主要從廣義的財(cái)務(wù)風(fēng)險(xiǎn)角度分析目前小額貸款公司存在的問題。以ZDB小額貸款公司為研究個體，通過廣義財(cái)務(wù)風(fēng)險(xiǎn)理論把財(cái)務(wù)活動分為資金的籌集、資金的使用、資金的回收和收益的分配等四個方面，梳理出ZDB小額貸款公司財(cái)務(wù)中存在的籌資風(fēng)險(xiǎn)、投資風(fēng)險(xiǎn)、資金回收風(fēng)險(xiǎn)及財(cái)務(wù)操作風(fēng)險(xiǎn)。同時(shí)，本文從政策限制、地位劣勢、客戶實(shí)力偏弱、缺乏人力資源及發(fā)展規(guī)劃等角度剖析ZDB小額貸款公司財(cái)務(wù)風(fēng)險(xiǎn)的成因，通過對ZDB小額貸款公司實(shí)際運(yùn)營情況的深入解讀，明確了ZDB小額貸款公司目前亟待解決的問題及其相應(yīng)的財(cái)務(wù)風(fēng)險(xiǎn)隱患。而后，針對ZDB小額貸款公司的特點(diǎn)及現(xiàn)狀提出了相對應(yīng)的財(cái)務(wù)風(fēng)險(xiǎn)解決方法和防范措施。如：提高資本金實(shí)力、協(xié)助地方政府搭建融資平臺、建立健全過橋業(yè)務(wù)操作流程、推出有針對性的小貸業(yè)務(wù)品種、開發(fā)財(cái)務(wù)和業(yè)績考核ERP系統(tǒng)等。這些措施對降低ZDB小額貸款公司的財(cái)務(wù)風(fēng)險(xiǎn)，促進(jìn)其持續(xù)健康發(fā)展具有重要的現(xiàn)實(shí)意義。在上述分析的基礎(chǔ)上，得到了一些對ZDB小額貸款公司未來發(fā)展的啟示，，如何拓寬融資渠道，更好地與銀行、擔(dān)保公司、其他小貸公司開展合作經(jīng)營，及明確了開發(fā)產(chǎn)品模式化、規(guī)模批量化、業(yè)務(wù)操作流程化的經(jīng)營理念。這些啟示同樣也將為其他小額貸款公司的運(yùn)營提供重要的指導(dǎo)作用，推動小額貸款行業(yè)整體健康、持續(xù)的發(fā)展。 本文理論與實(shí)踐相結(jié)合，注重用理論分析實(shí)際問題，以ZDB小額貸款公司為研究對象，對小額貸款公司的財(cái)務(wù)風(fēng)險(xiǎn)防范體系的全面剖析，提出具有針對性的建議，對小額貸款行業(yè)在新的發(fā)展中具有一定的指導(dǎo)意義和借鑒作用。
[Abstract]:In recent years, the Chinese government and relevant departments have been vigorously promoting the development of microcredit, striving to increase support for small and medium-sized enterprises and microenterprises, and introducing a new organizational model of micro-credit companies. And to carry out the pilot work of establishing micro-credit companies nationwide, and because the organizational model is in the period of exploration and start-up, it is facing various kinds of risks, such as policy, market, finance, law, operation and so on, in the course of operation. The financial risk is the centralized manifestation of the various risks of the enterprise, and the influence of all the risks is finally concentrated on the financial results of the enterprise. Therefore, it is an effective way to establish and improve the enterprise financial risk prevention system to solve all kinds of problems. Is the microfinance industry on the right track development of the favorable protection. This paper first reviews the reasons and functions of the rise of microfinance industry, the scale of the industry's development in China and various bottlenecks restricting its development. Then, it combs the existing narrow sense of the theory of financial risk, which is popular in academic circles. In this paper, we will analyze the existing problems of microfinance companies from the broad sense of financial risk. Taking ZDB microfinance companies as the research individuals, we divide financial activities into the raising of funds through the generalized financial risk theory. The use of funds, the recovery of funds and the distribution of income, etc., to sort out the financing risk, investment risk, fund recovery risk and financial operation risk in the finance of ZDB micro-loan company. Inferior position, weak customer strength, lack of human resources and development planning to analyze the causes of financial risks of ZDB microfinance companies, through the in-depth interpretation of the actual operation of ZDB microfinance companies, This paper clarifies the problems that ZDB microfinance companies need to solve and the corresponding financial risks. Then, According to the characteristics and present situation of ZDB micro-loan company, the corresponding financial risk solving methods and preventive measures are put forward, such as raising capital strength, assisting local government to set up financing platform, establishing and perfecting operation flow of bridge crossing business. The introduction of targeted small loan business, the development of financial and performance appraisal ERP system, etc. These measures to reduce the financial risk of ZDB microfinance companies, to promote their sustainable and healthy development has important practical significance. Get some enlightenment to the future development of ZDB micro-loan company, how to widen financing channel, better cooperate with bank, guarantee company, other small loan company, and clearly develop product model and scale batch, These revelations will also provide important guidance for the operation of other microfinance companies and promote the healthy and sustainable development of the microfinance industry as a whole. This paper combines theory with practice, focuses on theoretical analysis of practical problems, takes ZDB Microloan Company as the research object, comprehensively analyzes the financial risk prevention system of microfinance companies, and puts forward targeted suggestions. For the microfinance industry in the new development has certain guiding significance and reference role.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F832.39

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