【摘要】：融資租賃又稱(chēng)設(shè)備租賃或現(xiàn)代租賃，它是把傳統(tǒng)的租賃、貿(mào)易和金融方式相結(jié)合，通過(guò)融物的形式達(dá)到融資的目的的一種交易方式。這種交易方式涉及到賣(mài)方、買(mǎi)方和使用方三個(gè)主體。進(jìn)入二十一世紀(jì)，在我國(guó)的融資租賃行業(yè)里，融資租賃公司一共分為三個(gè)派系。他們分別是銀行系、廠商系以及獨(dú)立的第三方融資租賃公司。作為我國(guó)的獨(dú)立的第三方融資租賃公司，受制于其籌融資的局限性等因素，他們通常會(huì)從事一些收益和風(fēng)險(xiǎn)相對(duì)偏高的業(yè)務(wù)。其針對(duì)的客戶群通常是除廠商系和銀行系融資租賃公司業(yè)務(wù)范圍以外的中小型客戶群。而本論文的目標(biāo)企業(yè)C公司，，它是一家集合了生產(chǎn)、開(kāi)發(fā)和銷(xiāo)售為一體的LED（發(fā)光二極管）以及LED流行燈飾產(chǎn)品的專(zhuān)業(yè)照明光源的私營(yíng)性質(zhì)企業(yè)。像這一類(lèi)的新能源私營(yíng)企業(yè)在行業(yè)里是屬于風(fēng)險(xiǎn)較高的行業(yè)。 在本論文里，我們將站在獨(dú)立的第三方融資租賃公司的角度出發(fā)。通過(guò)對(duì)作為租賃物件的使用方的目標(biāo)企業(yè)、租賃物件賣(mài)方的設(shè)備供應(yīng)商之間的訪談和盡職調(diào)查，對(duì)目標(biāo)企業(yè)C公司的經(jīng)營(yíng)現(xiàn)狀和可能存在的信用風(fēng)險(xiǎn)因素進(jìn)行分析。從而構(gòu)建起與之相關(guān)的信用風(fēng)險(xiǎn)的指標(biāo)體系以及針對(duì)性的信用風(fēng)險(xiǎn)評(píng)估模型，并最終根據(jù)C公司的實(shí)際情況作出相關(guān)的信用風(fēng)險(xiǎn)評(píng)估和決策。 本論文將以LED行業(yè)融資租賃實(shí)務(wù)的決策特點(diǎn)出發(fā)，結(jié)合C公司的融資租賃案例，通過(guò)我國(guó)現(xiàn)今的LED行業(yè)特點(diǎn)、定量分析和定性分析三個(gè)角度對(duì)LED行業(yè)的信用風(fēng)險(xiǎn)評(píng)估方法進(jìn)行分析。以提高我國(guó)LED行業(yè)融資租賃的決策效果與效率。
[Abstract]:Financing lease, also called equipment lease or modern lease, is a kind of transaction which combines the traditional leasing, trade and financial means to achieve the purpose of financing through the form of financial goods. This transaction involves the seller, the buyer and the user. In the 21 ~ (th) century, financial leasing companies are divided into three factions in China's financial leasing industry. They are banking departments, manufacturers and independent third-party finance leasing companies. As an independent third party financial leasing company in our country, they are usually engaged in some relatively high profit and risk business because of the limitation of financing and so on. Its customer base is usually small and medium-sized in addition to the scope of business of financial leasing companies in the manufacturer and banking departments. The target company of this thesis is C Company, which is a private enterprise which integrates the production, development and sale of LED (Light emitting Diode) and LED popular lighting products. New energy private companies like this belong to high-risk industries in the industry. In this paper, we will stand in the perspective of independent third-party financial leasing companies. Based on the interviews and due diligence between the target enterprises which are the users of the leased items and the equipment suppliers of the seller of the leased items, this paper analyzes the management status and the possible credit risk factors of the target company C. Therefore, the index system of credit risk and the targeted credit risk evaluation model are constructed, and finally the relevant credit risk assessment and decision are made according to the actual situation of C company. This paper will proceed from the decision characteristics of LED industry financial leasing practice, combined with C company's financial leasing case, through our country's current LED industry characteristics, Quantitative analysis and qualitative analysis of the LED industry credit risk assessment methods are analyzed. In order to improve the LED industry financial leasing decision-making effect and efficiency.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275;F832.49

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