本文關鍵詞：我國財務公司的風險管理問題研究　出處：《財政部財政科學研究所》2012年碩士論文　論文類型：學位論文

  更多相關文章： 財務公司 風險 風險管理

【摘要】：2012年是我國企業(yè)集團財務公司走過的第25個年頭。從1987年第一家財務公司——東風汽車工業(yè)財務公司誕生以來,25年來,應“產融結合”而生的財務公司日益茁壯,不僅從未停止服務實體經濟的腳步,而且成長為推動金融改革創(chuàng)新的重要力量。隨著企業(yè)集團改革的不斷推進和市場經濟的不斷發(fā)展,財務公司面臨的風險也在增加。 財務公司既是金融機構,同時又是企業(yè)集團內部成員,是為企業(yè)集團提供財務管理服務的非金融機構,因此財務公司不僅面臨著金融風險,還受到集團公司所在產業(yè)風險、財務公司本身企業(yè)風險的影響,財務公司一旦發(fā)生重大風險事件,將對集團產生嚴重影響,集團公司的經營管理風險對財務公司也有很強的傳導性。因此加強對財務公司的風險管理,是財務公司長遠發(fā)展之計。目前我國的財務公司風險管理還存在一些問題,如風險意識薄弱,風險管理文化缺失；風險治理結構不合理；風險管理內容不全面；風險管理技術單一,信息系統(tǒng)落后等問題,因此我們更要重視財務公司的風險管理問題。本文首先介紹了財務公司的發(fā)展歷程和發(fā)展概況,其次以風險管理理論為基礎,探討我國財務公司面臨的各種風險和成因,并指出目前風險管理中存在的問題,最后以西門子財務公司和航天科技財務公司的風險管理實踐為案例,對完善我國財務公司的風險管理提出一些建議。 文章共分為五部分：第一部分提出了本文的研究背景,闡述了風險管理對財務公司具有理論上和實踐上的意義,對研究思路、創(chuàng)新之處和不足作了簡要介紹； 第二部分介紹了不同國家財務公司的定義,并且對財務公司產生的理論,包括交易成本理論、內部資本市場理論、產融結合理論做出了闡述。將國內外研究財務公司的文獻分為介紹和中外對比方面、功能定位方面、現狀和發(fā)展趨勢方面、風險管理方面分別進行了整理； 第三部分主要是關于財務公司的發(fā)展概況,包括財務公司的四個發(fā)展階段和目前的發(fā)展現狀、財務公司的類型、財務公司和公司財務部門、結算中心、商業(yè)銀行的區(qū)別、財務公司對企業(yè)集團發(fā)展的作用等； 第四部分從風險管理理論入手,分別對風險管理的定義、風險管理的目標、風險管理的流程做出介紹,在此基礎上分析我國財務公司面臨的各種風險,包括產業(yè)性風險、金融性風險、企業(yè)性風險,以及形成這些風險的原因,并且對財務公司在風險管理實踐中出現的問題進行了總結； 第五部分以德國西門子財務公司和我國航天科技財務公司的風險管理實踐為案例,并結合第四部分中財務公司風險管理出現的問題,得出了對我國財務公司改進風險管理的建議。
[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.

【學位授予單位】：財政部財政科學研究所
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F832.39

【引證文獻】

相關碩士學位論文 前1條

1 張露允;企業(yè)集團財務公司流動性風險管理研究[D];山東大學;2013年

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本文編號：1371099