融資租賃企業(yè)風(fēng)險(xiǎn)預(yù)警與控制機(jī)制研究
發(fā)布時(shí)間：2018-07-27 18:26
【摘要】：融資租賃是具有融資與融物雙重屬性的現(xiàn)代金融工具，融資租賃形式上是融物，實(shí)質(zhì)上有鮮明的融資特征。融資租賃風(fēng)險(xiǎn)管理貫穿于租賃企業(yè)經(jīng)營(yíng)管理過程中。我國(guó)融資租賃的發(fā)展起步較晚，還處在行業(yè)發(fā)展初期，相關(guān)政策和法規(guī)體系還不健全，加上融資租賃業(yè)務(wù)固有的內(nèi)在特點(diǎn)容易帶來風(fēng)險(xiǎn)，因此，，融資租賃企業(yè)有必要建立有效的風(fēng)險(xiǎn)計(jì)量、預(yù)警和控制機(jī)制，更好規(guī)避與化解風(fēng)險(xiǎn)。 本文通過對(duì)當(dāng)前中國(guó)融資租賃企業(yè)風(fēng)險(xiǎn)管理、風(fēng)險(xiǎn)計(jì)量與評(píng)價(jià)、風(fēng)險(xiǎn)預(yù)警與控制等方面理論發(fā)展的論述，梳理了我國(guó)融資租賃企業(yè)的七大風(fēng)險(xiǎn)類別，剖析了我國(guó)融資租賃企業(yè)風(fēng)險(xiǎn)的兩大方面形成原因，構(gòu)建融資租賃企業(yè)風(fēng)險(xiǎn)計(jì)量、評(píng)價(jià)與預(yù)警模型，通過實(shí)際案例進(jìn)行風(fēng)險(xiǎn)預(yù)警模型的運(yùn)用，并驗(yàn)證風(fēng)險(xiǎn)預(yù)警模型的有效性，提出完善中國(guó)融資租賃企業(yè)風(fēng)險(xiǎn)控制機(jī)制的對(duì)策與建議。 全面剖析融資租賃企業(yè)的風(fēng)險(xiǎn)產(chǎn)生機(jī)理。首先，歸納出融資租賃企業(yè)風(fēng)險(xiǎn)七種風(fēng)險(xiǎn)類型；其次，剖析我國(guó)融資租賃企業(yè)風(fēng)險(xiǎn)形成的原因，即融資租賃的內(nèi)在特點(diǎn)容易形成風(fēng)險(xiǎn)、我國(guó)融資租賃的外部環(huán)境容易帶來風(fēng)險(xiǎn)。 構(gòu)建了融資租賃企業(yè)預(yù)警模型，并圍繞實(shí)際案例進(jìn)行實(shí)證研究。首先，依據(jù)融資租賃企業(yè)風(fēng)險(xiǎn)形成機(jī)理的分析，將風(fēng)險(xiǎn)預(yù)警范圍確定在資本充足性、資產(chǎn)質(zhì)量、管理能力、盈利能力和資產(chǎn)流動(dòng)性五個(gè)維度之內(nèi)，并分別設(shè)計(jì)風(fēng)險(xiǎn)預(yù)警指標(biāo)。其次，采用專家評(píng)價(jià)法與模糊評(píng)價(jià)法相結(jié)合對(duì)風(fēng)險(xiǎn)預(yù)警指標(biāo)體系的一、二級(jí)指標(biāo)賦權(quán)，經(jīng)統(tǒng)計(jì)分析得到了各級(jí)評(píng)價(jià)指標(biāo)彼此之間的相對(duì)重要性并進(jìn)行量化。再次，建立各級(jí)指標(biāo)的風(fēng)險(xiǎn)評(píng)估標(biāo)準(zhǔn)和風(fēng)險(xiǎn)預(yù)警機(jī)制，構(gòu)建出風(fēng)險(xiǎn)預(yù)警模型。最后，在全國(guó)融資租賃發(fā)展最好的區(qū)域，選取大型融資租賃企業(yè)S公司為例，利用風(fēng)險(xiǎn)預(yù)警模型對(duì)S融資租賃公司風(fēng)險(xiǎn)進(jìn)行計(jì)量和預(yù)警，模型運(yùn)行顯示的結(jié)果與S融資租賃公司的實(shí)際情況一致。 結(jié)合風(fēng)險(xiǎn)產(chǎn)生機(jī)理、風(fēng)險(xiǎn)預(yù)警模型構(gòu)建與實(shí)證研究，提出完善融資租賃企業(yè)風(fēng)險(xiǎn)控制機(jī)制的五個(gè)方面措施。（1）優(yōu)化控制環(huán)境。融資租賃公司要建立行之有效的公司治理結(jié)構(gòu)，建立科學(xué)的風(fēng)險(xiǎn)控制系統(tǒng)。（2）持續(xù)風(fēng)險(xiǎn)評(píng)估。要完善風(fēng)險(xiǎn)評(píng)估管理和預(yù)警管理系統(tǒng)，建立全過程的、動(dòng)態(tài)的項(xiàng)目風(fēng)險(xiǎn)預(yù)警、分析、評(píng)估與控制機(jī)制，包括租前風(fēng)險(xiǎn)防范、租中風(fēng)險(xiǎn)跟蹤、租后風(fēng)險(xiǎn)應(yīng)對(duì)等等。（3）強(qiáng)化控制活動(dòng)。要通過風(fēng)險(xiǎn)規(guī)避、分散、轉(zhuǎn)移、補(bǔ)償、抑制與消化等一系列策略來強(qiáng)化風(fēng)險(xiǎn)控制。（4）加強(qiáng)信息溝通。要建立暢通的溝通渠道，加快信息系統(tǒng)建設(shè)。（5）健全監(jiān)控機(jī)制。要合理設(shè)置內(nèi)部審計(jì)機(jī)構(gòu),讓內(nèi)部審計(jì)部門更具獨(dú)立性和權(quán)威性，能更好發(fā)揮監(jiān)督與評(píng)價(jià)功能，充分發(fā)揮內(nèi)部審計(jì)的作用，完善內(nèi)部控制檢查考核和評(píng)價(jià)機(jī)制，及時(shí)發(fā)現(xiàn)問題，提出改進(jìn)建議，推進(jìn)內(nèi)部風(fēng)險(xiǎn)控制體系持續(xù)完善。
[Abstract]:Financial lease is a modern financial instrument with the dual attributes of financing and financing, and the form of financial lease is a financial property, which has distinct financing characteristics in essence. Financial leasing risk management runs through the process of leasing enterprise management. The development of financial leasing in our country starts relatively late and is still in the early stage of industry development. The related policies and regulations are not perfect, and the inherent characteristics of financial leasing business are easy to bring risks. It is necessary for financial leasing enterprises to establish effective risk measurement, early warning and control mechanism to avoid and resolve risks better. This paper discusses the theoretical development of risk management, risk measurement and evaluation, risk early warning and control in China's financial leasing enterprises, and sorts out the seven risk categories of Chinese financial leasing enterprises. This paper analyzes the causes of the formation of the risks of the financial leasing enterprises in China, constructs the risk measurement, evaluation and early warning model of the financial leasing enterprises, applies the risk early warning model through actual cases, and verifies the effectiveness of the risk warning model. The countermeasures and suggestions for perfecting the risk control mechanism of Chinese financial leasing enterprises are put forward. Analyze the risk generation mechanism of financial leasing enterprises in a comprehensive way. Firstly, seven types of risks of financial leasing enterprises are summarized. Secondly, the reasons for the formation of risks of financial leasing enterprises in China are analyzed, that is, the inherent characteristics of financial leasing are easy to form risks, and the external environment of financial leasing in China is easy to bring risks. The early warning model of financial leasing enterprises is constructed, and the empirical research is carried out around the actual cases. Firstly, according to the analysis of risk formation mechanism of financial leasing enterprises, the risk warning range is defined in five dimensions: capital adequacy, asset quality, management ability, profitability and asset liquidity, and risk warning indicators are designed respectively. Secondly, the expert evaluation method and fuzzy evaluation method are combined to give weight to the first and second grade indexes of risk early warning index system. Through statistical analysis, the relative importance of each level evaluation index is obtained and quantified. Thirdly, the risk assessment standard and risk warning mechanism are established, and the risk warning model is constructed. Finally, in the region with the best development of financial leasing in China, select S company of large financial leasing enterprise as an example, use risk early warning model to measure and warn the risk of S financial leasing company. The results of model operation are consistent with the actual situation of S financial leasing company. Combined with the risk generation mechanism, risk warning model construction and empirical research, the paper puts forward five measures to improve the risk control mechanism of financial leasing enterprises. (1) optimize the control environment. Financial leasing companies should establish effective corporate governance structure and establish a scientific risk control system. (2) continuous risk assessment. It is necessary to perfect the risk assessment management and early warning management system, establish the whole process, dynamic project risk warning, analysis, evaluation and control mechanism, including pre-lease risk prevention, risk tracking in rent, post-lease risk response and so on. (3) strengthen control activities. Risk control should be strengthened through a series of strategies, such as risk aversion, dispersion, transfer, compensation, inhibition and digestion. (4) Information communication should be strengthened. It is necessary to establish unimpeded communication channels and speed up the construction of information systems. (5) improve the monitoring mechanism. It is necessary to rationally set up internal audit institutions, make internal audit departments more independent and authoritative, be better able to give full play to the functions of supervision and evaluation, give full play to the role of internal audit, improve the internal control inspection, examination and evaluation mechanism, and timely discover problems. Put forward suggestions to improve the internal risk control system to continue to improve.
【學(xué)位授予單位】：寧波大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F272.3;F832.39
本文編號(hào)：2148751
[Abstract]:Financial lease is a modern financial instrument with the dual attributes of financing and financing, and the form of financial lease is a financial property, which has distinct financing characteristics in essence. Financial leasing risk management runs through the process of leasing enterprise management. The development of financial leasing in our country starts relatively late and is still in the early stage of industry development. The related policies and regulations are not perfect, and the inherent characteristics of financial leasing business are easy to bring risks. It is necessary for financial leasing enterprises to establish effective risk measurement, early warning and control mechanism to avoid and resolve risks better. This paper discusses the theoretical development of risk management, risk measurement and evaluation, risk early warning and control in China's financial leasing enterprises, and sorts out the seven risk categories of Chinese financial leasing enterprises. This paper analyzes the causes of the formation of the risks of the financial leasing enterprises in China, constructs the risk measurement, evaluation and early warning model of the financial leasing enterprises, applies the risk early warning model through actual cases, and verifies the effectiveness of the risk warning model. The countermeasures and suggestions for perfecting the risk control mechanism of Chinese financial leasing enterprises are put forward. Analyze the risk generation mechanism of financial leasing enterprises in a comprehensive way. Firstly, seven types of risks of financial leasing enterprises are summarized. Secondly, the reasons for the formation of risks of financial leasing enterprises in China are analyzed, that is, the inherent characteristics of financial leasing are easy to form risks, and the external environment of financial leasing in China is easy to bring risks. The early warning model of financial leasing enterprises is constructed, and the empirical research is carried out around the actual cases. Firstly, according to the analysis of risk formation mechanism of financial leasing enterprises, the risk warning range is defined in five dimensions: capital adequacy, asset quality, management ability, profitability and asset liquidity, and risk warning indicators are designed respectively. Secondly, the expert evaluation method and fuzzy evaluation method are combined to give weight to the first and second grade indexes of risk early warning index system. Through statistical analysis, the relative importance of each level evaluation index is obtained and quantified. Thirdly, the risk assessment standard and risk warning mechanism are established, and the risk warning model is constructed. Finally, in the region with the best development of financial leasing in China, select S company of large financial leasing enterprise as an example, use risk early warning model to measure and warn the risk of S financial leasing company. The results of model operation are consistent with the actual situation of S financial leasing company. Combined with the risk generation mechanism, risk warning model construction and empirical research, the paper puts forward five measures to improve the risk control mechanism of financial leasing enterprises. (1) optimize the control environment. Financial leasing companies should establish effective corporate governance structure and establish a scientific risk control system. (2) continuous risk assessment. It is necessary to perfect the risk assessment management and early warning management system, establish the whole process, dynamic project risk warning, analysis, evaluation and control mechanism, including pre-lease risk prevention, risk tracking in rent, post-lease risk response and so on. (3) strengthen control activities. Risk control should be strengthened through a series of strategies, such as risk aversion, dispersion, transfer, compensation, inhibition and digestion. (4) Information communication should be strengthened. It is necessary to establish unimpeded communication channels and speed up the construction of information systems. (5) improve the monitoring mechanism. It is necessary to rationally set up internal audit institutions, make internal audit departments more independent and authoritative, be better able to give full play to the functions of supervision and evaluation, give full play to the role of internal audit, improve the internal control inspection, examination and evaluation mechanism, and timely discover problems. Put forward suggestions to improve the internal risk control system to continue to improve.
【學(xué)位授予單位】：寧波大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F272.3;F832.39
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