發(fā)布時(shí)間：2019-02-20 22:04

【摘要】：當(dāng)前國內(nèi)的融資租賃行業(yè)尚處快速發(fā)展的時(shí)期，整體而言亦不成熟，所以融資租賃企業(yè)在業(yè)務(wù)開展的過程遭遇的風(fēng)險(xiǎn)也定會(huì)愈多愈繁復(fù)，對(duì)融資租賃企業(yè)的風(fēng)險(xiǎn)評(píng)估和管理展開研究具有較強(qiáng)的實(shí)踐意義。 本研究在對(duì)選題背景、研究目的以及國內(nèi)外相關(guān)研究進(jìn)行闡述的基礎(chǔ)上，詳細(xì)介紹了融資租賃及其風(fēng)險(xiǎn)的基本理論概念，融資租賃的功能，融資租賃公司盈利模式以及融資租賃公司的風(fēng)險(xiǎn)類別。并在融資租賃公司風(fēng)險(xiǎn)評(píng)價(jià)的過程中，對(duì)CAMELS評(píng)價(jià)方法進(jìn)行了簡述，介紹了CAMELS評(píng)價(jià)體系在融資租賃公司風(fēng)險(xiǎn)評(píng)價(jià)中的應(yīng)用，且選用M融資租賃有限公司2012年的相關(guān)數(shù)據(jù)分別從資本充足水平、資產(chǎn)質(zhì)量、管理水平、獲利水平、資產(chǎn)流動(dòng)性、對(duì)市場(chǎng)上風(fēng)險(xiǎn)的敏感程度以及綜合風(fēng)險(xiǎn)等七個(gè)方面對(duì)M融資租賃公司進(jìn)行風(fēng)險(xiǎn)評(píng)估案例分析，得出了M融資租賃有限公司的資本充足水平較高，資產(chǎn)質(zhì)量較好，管理能力較強(qiáng)，盈利能力也比較突出，對(duì)市場(chǎng)風(fēng)險(xiǎn)的敏感性比較恰當(dāng)，但是公司資產(chǎn)流動(dòng)性偏低。文章通過案例分析，結(jié)合我國的具體實(shí)情，總結(jié)出我國的融資租賃企業(yè)風(fēng)險(xiǎn)管理尚面臨眾多問題，主要包括：風(fēng)險(xiǎn)意識(shí)淡薄，相關(guān)政策環(huán)境的限制以及風(fēng)險(xiǎn)管理手段落后。并針對(duì)這些問題，提出了通過完善融資租賃公司風(fēng)險(xiǎn)管理的外部支持以及內(nèi)部風(fēng)險(xiǎn)管理的相關(guān)策略來加強(qiáng)我國融資租賃公司風(fēng)險(xiǎn)管理。 本文以具體實(shí)例公司為研究對(duì)象，通過使用CAMELS評(píng)價(jià)體系，進(jìn)行評(píng)測(cè)M融資租賃有限公司的各項(xiàng)風(fēng)險(xiǎn)指標(biāo)，并在此基礎(chǔ)上得出M融資租賃有限公司的風(fēng)險(xiǎn)評(píng)價(jià)及相關(guān)管理策略，具有較強(qiáng)的實(shí)踐指導(dǎo)意義。而在運(yùn)用案例分析法的基礎(chǔ)上，收集并深入了解了M融資租賃有限公司的相關(guān)內(nèi)部信息，利用CAMELS評(píng)價(jià)體系衡量了其對(duì)應(yīng)的風(fēng)險(xiǎn)指標(biāo)，使本研究更具客觀性和科學(xué)性，彌補(bǔ)了前人研究的不足。
[Abstract]:At present, the domestic financial leasing industry is still in a period of rapid development, and the overall situation is not mature. Therefore, the risks encountered by financial leasing enterprises in the process of business development will certainly become more and more complicated. It is of great practical significance to study the risk assessment and management of financial leasing enterprises. On the basis of the background, research purpose and related research at home and abroad, this study introduces the basic theoretical concept of financial lease and its risk, the function of financial lease, The profit model of the financial leasing company and the risk category of the financial leasing company. In the process of risk evaluation of financial leasing company, the paper briefly introduces the method of CAMELS evaluation, and introduces the application of CAMELS evaluation system in risk evaluation of financial leasing company. And select M Financial Leasing Co., Ltd. 2012 related data from the level of capital adequacy, asset quality, management level, profit level, asset liquidity, This paper analyzes the risk assessment of M financial leasing company from seven aspects, such as the sensitivity of risk in the market and the comprehensive risk, and concludes that M financial leasing company has a high level of capital adequacy, good asset quality and strong management ability. Profitability is also more prominent, the sensitivity to market risk is more appropriate, but the company's asset liquidity is low. Through the case analysis and the concrete situation of our country, this paper concludes that the risk management of financial leasing enterprises in our country is still facing many problems, including: weak risk consciousness, the restriction of relevant policy environment and the backwardness of risk management methods. Aiming at these problems, this paper puts forward to strengthen the risk management of financial leasing companies in our country by improving the external support of the risk management of financial leasing companies and the relevant strategies of internal risk management. This article takes the concrete example company as the research object, through uses the CAMELS appraisal system, carries on the appraisal M financing lease limited company each risk index, and on this basis obtains the M finance lease limited company risk appraisal and the correlation management strategy, It has strong practical significance. On the basis of case analysis, this paper collects and deeply understands the internal information of M Financial Lease Co., Ltd., and measures the corresponding risk index by using CAMELS evaluation system, which makes the research more objective and scientific. Make up for the shortcomings of previous studies.
【學(xué)位授予單位】：四川師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.39;F272.3

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