本文選題：擔保公司　切入點：財務(wù)風險分析　出處：《吉林財經(jīng)大學》2017年碩士論文　論文類型：學位論文

【摘要】：隨著國家對中小微企業(yè)的大力扶持,擔保行業(yè)發(fā)展迅速。作為銀行和中小企業(yè)之間特殊的中介存在,擔保公司在財務(wù)風險上存在著一定的特有性,日常經(jīng)營中的財務(wù)風險看似較低,但是每一筆業(yè)務(wù)都會形成擔保公司的或有負債,大量的或有負債都可能轉(zhuǎn)化為真正債務(wù),形成巨大的財務(wù)風險。因此對于擔保機構(gòu)乃至整個擔保行業(yè)來說,及早地發(fā)現(xiàn)運營過程中出現(xiàn)的財務(wù)風險,有針對性地制定高效的規(guī)避和整治措施,盡最大可能地阻止財務(wù)風險的發(fā)生或減弱財務(wù)風險的影響是其健康發(fā)展的關(guān)鍵所在。本文共分為四部分,第一部分為緒論,介紹本文的寫作背景、選題意義,梳理國內(nèi)外研究現(xiàn)狀,總結(jié)研究方法,介紹可能創(chuàng)新點與不足之處。第二部分為本文的理論部分,介紹財務(wù)風險的概念,對財務(wù)風險的特征、成因作出界定,其次對財務(wù)風險管理基本程序:財務(wù)風險識別、財務(wù)風險評價、財務(wù)風險控制中涉及的理論知識進行了梳理,為本文的寫作提供了理論基礎(chǔ)。第三部分為案例分析,本文以A擔保有限公司為例,主要采用成因分析法從財務(wù)風險內(nèi)部、外部成因入手,采用定性與定量相結(jié)合的方式對A擔保有限公司面臨的財務(wù)風險進行分析,得出財務(wù)風險可能爆發(fā)點,對癥下藥,給出A擔保有限公司面對財務(wù)風險應(yīng)該采取包括健全受保客戶審查制度、拓展合作銀行規(guī)模、培養(yǎng)全員財務(wù)風險管理意識等的控制措施。最后,將A擔保有限公司的財務(wù)風險分析和控制辦法進一步推廣至吉林省內(nèi)的商業(yè)性擔保公司中去,為吉林省內(nèi)商業(yè)性擔保機構(gòu)的健康發(fā)展貢獻一己之力。
[Abstract]:As a special intermediary between banks and small and medium-sized enterprises, the guarantee company has some special financial risk with the support of small and medium-sized enterprises. The financial risks in day-to-day operations seem to be low, but each business creates contingent liabilities of the guarantee company, and large contingent liabilities can be converted into real liabilities. Therefore, for the guarantee organizations and even the entire guarantee industry, to discover the financial risks in the operation process as early as possible, and to formulate effective measures to circumvent and rectify them, The key to its healthy development is to prevent the occurrence of financial risk or weaken the influence of financial risk as far as possible. This paper is divided into four parts, the first part is the introduction, introduces the background of this paper, the significance of the topic, The second part is the theoretical part of this paper, which introduces the concept of financial risk, the characteristics and causes of financial risk. Secondly, the basic procedures of financial risk management: financial risk identification, financial risk evaluation, financial risk control, theoretical knowledge involved in financial risk control are combed, which provides a theoretical basis for the writing of this paper. The third part is a case study. This article takes A guarantee Limited Company as an example, mainly uses the cause of analysis from the financial risk internal and external causes, uses the qualitative and the quantitative way to carry on the analysis to the A guarantee limited company's financial risk. To get the possible outbreak point of financial risk, the right remedy for the case is given that A guarantee Company Limited should take measures to improve the client audit system and expand the scale of cooperative banks in the face of financial risks. Finally, the financial risk analysis and control measures of A guarantee Company Limited will be further extended to the commercial guarantee companies in Jilin Province. To contribute to the healthy development of commercial guarantee institutions in Jilin Province.
【學位授予單位】：吉林財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F830.42;F832.39

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