本文關(guān)鍵詞：我國(guó)財(cái)務(wù)公司的風(fēng)險(xiǎn)管理問(wèn)題研究　出處：《財(cái)政部財(cái)政科學(xué)研究所》2012年碩士論文　論文類型：學(xué)位論文

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【摘要】：2012年是我國(guó)企業(yè)集團(tuán)財(cái)務(wù)公司走過(guò)的第25個(gè)年頭。從1987年第一家財(cái)務(wù)公司——東風(fēng)汽車工業(yè)財(cái)務(wù)公司誕生以來(lái),25年來(lái),應(yīng)“產(chǎn)融結(jié)合”而生的財(cái)務(wù)公司日益茁壯,不僅從未停止服務(wù)實(shí)體經(jīng)濟(jì)的腳步,而且成長(zhǎng)為推動(dòng)金融改革創(chuàng)新的重要力量。隨著企業(yè)集團(tuán)改革的不斷推進(jìn)和市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展,財(cái)務(wù)公司面臨的風(fēng)險(xiǎn)也在增加。 財(cái)務(wù)公司既是金融機(jī)構(gòu),同時(shí)又是企業(yè)集團(tuán)內(nèi)部成員,是為企業(yè)集團(tuán)提供財(cái)務(wù)管理服務(wù)的非金融機(jī)構(gòu),因此財(cái)務(wù)公司不僅面臨著金融風(fēng)險(xiǎn),還受到集團(tuán)公司所在產(chǎn)業(yè)風(fēng)險(xiǎn)、財(cái)務(wù)公司本身企業(yè)風(fēng)險(xiǎn)的影響,財(cái)務(wù)公司一旦發(fā)生重大風(fēng)險(xiǎn)事件,將對(duì)集團(tuán)產(chǎn)生嚴(yán)重影響,集團(tuán)公司的經(jīng)營(yíng)管理風(fēng)險(xiǎn)對(duì)財(cái)務(wù)公司也有很強(qiáng)的傳導(dǎo)性。因此加強(qiáng)對(duì)財(cái)務(wù)公司的風(fēng)險(xiǎn)管理,是財(cái)務(wù)公司長(zhǎng)遠(yuǎn)發(fā)展之計(jì)。目前我國(guó)的財(cái)務(wù)公司風(fēng)險(xiǎn)管理還存在一些問(wèn)題,如風(fēng)險(xiǎn)意識(shí)薄弱,風(fēng)險(xiǎn)管理文化缺失；風(fēng)險(xiǎn)治理結(jié)構(gòu)不合理；風(fēng)險(xiǎn)管理內(nèi)容不全面；風(fēng)險(xiǎn)管理技術(shù)單一,信息系統(tǒng)落后等問(wèn)題,因此我們更要重視財(cái)務(wù)公司的風(fēng)險(xiǎn)管理問(wèn)題。本文首先介紹了財(cái)務(wù)公司的發(fā)展歷程和發(fā)展概況,其次以風(fēng)險(xiǎn)管理理論為基礎(chǔ),探討我國(guó)財(cái)務(wù)公司面臨的各種風(fēng)險(xiǎn)和成因,并指出目前風(fēng)險(xiǎn)管理中存在的問(wèn)題,最后以西門子財(cái)務(wù)公司和航天科技財(cái)務(wù)公司的風(fēng)險(xiǎn)管理實(shí)踐為案例,對(duì)完善我國(guó)財(cái)務(wù)公司的風(fēng)險(xiǎn)管理提出一些建議。 文章共分為五部分：第一部分提出了本文的研究背景,闡述了風(fēng)險(xiǎn)管理對(duì)財(cái)務(wù)公司具有理論上和實(shí)踐上的意義,對(duì)研究思路、創(chuàng)新之處和不足作了簡(jiǎn)要介紹； 第二部分介紹了不同國(guó)家財(cái)務(wù)公司的定義,并且對(duì)財(cái)務(wù)公司產(chǎn)生的理論,包括交易成本理論、內(nèi)部資本市場(chǎng)理論、產(chǎn)融結(jié)合理論做出了闡述。將國(guó)內(nèi)外研究財(cái)務(wù)公司的文獻(xiàn)分為介紹和中外對(duì)比方面、功能定位方面、現(xiàn)狀和發(fā)展趨勢(shì)方面、風(fēng)險(xiǎn)管理方面分別進(jìn)行了整理； 第三部分主要是關(guān)于財(cái)務(wù)公司的發(fā)展概況,包括財(cái)務(wù)公司的四個(gè)發(fā)展階段和目前的發(fā)展現(xiàn)狀、財(cái)務(wù)公司的類型、財(cái)務(wù)公司和公司財(cái)務(wù)部門、結(jié)算中心、商業(yè)銀行的區(qū)別、財(cái)務(wù)公司對(duì)企業(yè)集團(tuán)發(fā)展的作用等； 第四部分從風(fēng)險(xiǎn)管理理論入手,分別對(duì)風(fēng)險(xiǎn)管理的定義、風(fēng)險(xiǎn)管理的目標(biāo)、風(fēng)險(xiǎn)管理的流程做出介紹,在此基礎(chǔ)上分析我國(guó)財(cái)務(wù)公司面臨的各種風(fēng)險(xiǎn),包括產(chǎn)業(yè)性風(fēng)險(xiǎn)、金融性風(fēng)險(xiǎn)、企業(yè)性風(fēng)險(xiǎn),以及形成這些風(fēng)險(xiǎn)的原因,并且對(duì)財(cái)務(wù)公司在風(fēng)險(xiǎn)管理實(shí)踐中出現(xiàn)的問(wèn)題進(jìn)行了總結(jié)； 第五部分以德國(guó)西門子財(cái)務(wù)公司和我國(guó)航天科技財(cái)務(wù)公司的風(fēng)險(xiǎn)管理實(shí)踐為案例,并結(jié)合第四部分中財(cái)務(wù)公司風(fēng)險(xiǎn)管理出現(xiàn)的問(wèn)題,得出了對(duì)我國(guó)財(cái)務(wù)公司改進(jìn)風(fēng)險(xiǎn)管理的建議。
[Abstract]:2012 is the twenty-fifth year of finance company in China since 1987. Through the first financial company, Dongfeng Automotive Finance Company was born, 25 years, the product of the combination of the financial companies in recent years, not only has never stopped serving the real economy, and become an important force to promote financial reform and innovation. With the continuous development of enterprise reform and the market economy, the financial risks faced by the company is on the increase.
The finance company is a financial institutions, is also the internal members of enterprise group, non financial institutions to provide financial management services for the enterprise group, the financial companies not only face the financial risk, but also by the group's industry risk, financial company itself of enterprise risk, financial companies once the major risk events, will have a serious impact on the group risk management, group company has strong conductivity on the financial company. So to strengthen the risk management of financial companies, is the long-term development of the financial company. The company financial risk management in our country there are still some problems, such as weak risk awareness, lack of risk management culture; risk governance structure is not reasonable; risk the management content is not comprehensive; the risk management technique is single, the problem of information system is backward, so we should pay more attention to the company's financial risk Management problems. This paper presents the history and development of finance companies, secondly based on risk management theory, to explore the various risks and causes faced financial companies in China, and points out the existing problem in risk management, finally take the SIEMENS finance company and the aerospace science and technology finance company risk management practice as the case of improve the risk management of financial companies in China and put forward some suggestions.
The article is divided into five parts: the first part puts forward the research background of this paper, expounds the theoretical and practical significance of risk management for financial companies, and briefly introduces the research ideas, innovations and shortcomings.
The second part introduces the definition of financial companies in different countries, and the theory of financial companies, including transaction cost theory, the theory of internal capital market, the combination of the theory expounded. The domestic and foreign research literature is divided into the introduction of financial companies and foreign for example, function, status quo and development trend. Risk management is carried out respectively;
The third part is mainly about the development of financial companies, including the four stages of development of financial companies and the current development status, type of financial companies, financial companies and the company's financial department, settlement center, difference between commercial banks, finance companies of enterprise group development function etc.;
The fourth part starts from the theory of risk management, respectively, definition of risk management, risk management, introduces the risk management process, analysis of risks of financial companies in China on the basis of this, including the risk industry, financial risk, business risk, and the causes of these risks, and the financial company in the practice of risk management problems;
The fifth part takes the risk management practice of SIEMENS financial company and China Aerospace Science and technology finance company as a case, and combines the problems of financial company risk management in the fourth part, and draws some suggestions for improving financial company's risk management in China.

【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F832.39

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 張露允;企業(yè)集團(tuán)財(cái)務(wù)公司流動(dòng)性風(fēng)險(xiǎn)管理研究[D];山東大學(xué);2013年

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本文編號(hào)：1371099