本文選題：融資租賃業(yè)務(wù)　切入點(diǎn)：CAMELS評(píng)級(jí)指標(biāo)體系　出處：《廣西師范大學(xué)》2017年碩士論文

【摘要】：在當(dāng)今社會(huì)經(jīng)濟(jì)發(fā)展中,融資租賃的地位不可或缺。融資租賃與其他金融產(chǎn)品存在相同的信用、操作、市場(chǎng)、流動(dòng)性等風(fēng)險(xiǎn)屬性,交易中風(fēng)險(xiǎn)的高低直接決定了承租人與出租人經(jīng)濟(jì)利益的多少。如何界定、掌握融資租賃公司在經(jīng)營(yíng)過(guò)程中面臨的各種風(fēng)險(xiǎn)性和不確定性,以防范風(fēng)險(xiǎn),加強(qiáng)治理,是融資租賃公司能否長(zhǎng)久發(fā)展的決定性因素。當(dāng)前GY融資租賃公司面臨著實(shí)體經(jīng)濟(jì)下行,融資租賃公司風(fēng)險(xiǎn)凸顯,如何有效管理融資租賃公司風(fēng)險(xiǎn)是當(dāng)前公司亟需解決的問(wèn)題。再次,選取2011-2016年公司經(jīng)營(yíng)及財(cái)務(wù)數(shù)據(jù),運(yùn)用CAMELS風(fēng)險(xiǎn)評(píng)級(jí)指標(biāo)體系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)七個(gè)方面對(duì)GY融資租賃公司進(jìn)行風(fēng)險(xiǎn)評(píng)估案例分析,并得出以下結(jié)論:GY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,文章主要運(yùn)用文獻(xiàn)研究與案例研究相結(jié)合的方法,在對(duì)融資租賃風(fēng)險(xiǎn)管理相關(guān)理論和文獻(xiàn)資料梳理的基礎(chǔ)上,對(duì)GY融資租賃公司的風(fēng)險(xiǎn)管理進(jìn)行研究。首先,文章分析了融資租賃公司的風(fēng)險(xiǎn)類別及評(píng)價(jià)方法,重點(diǎn)分析了風(fēng)險(xiǎn)評(píng)價(jià)的CAMELS指標(biāo)體系,即資本充足性(Capital adequacy)、資產(chǎn)質(zhì)量(Asset quality)、管理水平(Management quality)、盈利能力(Earnings)、資產(chǎn)的流動(dòng)性(Liquidity)以及市場(chǎng)風(fēng)險(xiǎn)的敏感性(Sensitivity to market risk)。并分析了 CAMELS評(píng)價(jià)體系在融資租賃公司風(fēng)險(xiǎn)評(píng)價(jià)中的可行性,為本文的研究奠定了基礎(chǔ)。其次,以GY融資租賃公司為例,從信用風(fēng)險(xiǎn)管理和操作管理兩方面分析公司的風(fēng)險(xiǎn)管理現(xiàn)狀。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。針對(duì)GY融資租賃有限公司風(fēng)險(xiǎn)管理所存在的問(wèn)題,運(yùn)用CAMELS風(fēng)險(xiǎn)評(píng)級(jí)指標(biāo)體系構(gòu)建了 GY公司的融資租賃風(fēng)險(xiǎn)管理體系,包括承租人信用風(fēng)險(xiǎn)管理體系、承租人市場(chǎng)行業(yè)風(fēng)險(xiǎn)管理體系、員工操作風(fēng)險(xiǎn)管理體系、利率風(fēng)險(xiǎn)管理體系、流動(dòng)性風(fēng)險(xiǎn)管理體系。最后,依據(jù)針對(duì)風(fēng)險(xiǎn)管理體系提出相應(yīng)的實(shí)施保障建議,從組織結(jié)構(gòu)的構(gòu)建、業(yè)務(wù)流程的優(yōu)化、風(fēng)險(xiǎn)分散策略的執(zhí)行、企業(yè)風(fēng)控文化的落實(shí)、風(fēng)控人才的培養(yǎng)、資金期限的管理、企業(yè)變現(xiàn)和融資能力的優(yōu)化等方面提出優(yōu)化建議。本文以GY融資租賃公司為例,運(yùn)用CAMELS信用評(píng)級(jí)指標(biāo)體系對(duì)其現(xiàn)存的融資租賃風(fēng)險(xiǎn)管理進(jìn)行評(píng)價(jià),并構(gòu)建了適合GY公司融資租賃風(fēng)險(xiǎn)管理的CAMELS體系。同時(shí),也希望為同類融資租賃公司的風(fēng)險(xiǎn)管理提供有益借鑒。
[Abstract]:In today's social and economic development, the position of financial leasing is indispensable.Financial leasing has the same risk attributes as other financial products, such as credit, operation, market, liquidity and so on. The level of risk directly determines the economic benefits of lessee and lessor.How to define and grasp all kinds of risks and uncertainties faced by financial leasing companies in the course of operation in order to prevent risks and strengthen governance is the decisive factor for the long-term development of financial leasing companies.At present, GY financial leasing company is facing the downward trend of the real economy, and the risk of financial leasing company is prominent. How to manage the risk of financial leasing company effectively is an urgent problem for the company to solve.Thirdly, select 2011-2016 company management and financial data, use CAMELS risk rating index system from the capital adequacy level, asset quality, management level, profit level, asset liquidity, respectively,This paper analyzes the risk assessment of GY financial leasing company in seven aspects of risk sensitivity and comprehensive risk, and draws the following conclusions: the capital adequacy level is high and the asset quality is good.This paper mainly uses the method of combining literature research and case study to study the risk management of GY financial leasing company on the basis of combing the relevant theory and literature of financial lease risk management.First of all, this paper analyzes the risk categories and evaluation methods of financial leasing companies, and focuses on the CAMELS index system of risk evaluation.That is, capital adequacy, asset quality, management, profitability, liquidity of assets, and sensitivity to market risk.The feasibility of CAMELS evaluation system in the risk assessment of financial leasing companies is analyzed, which lays a foundation for the research of this paper.Secondly, taking GY financial leasing company as an example, the paper analyzes the current situation of risk management from two aspects: credit risk management and operation management.The management ability is strong, the profit ability is also prominent, the sensitivity to the market risk is more appropriate, but the company's assets liquidity is on the low side.Aiming at the problems in risk management of GY Financial Lease Co., Ltd., this paper constructs the risk management system of GY Company by using CAMELS risk rating index system, including the credit risk management system of lessee.Lessee market industry risk management system, employee operation risk management system, interest rate risk management system, liquidity risk management system.Finally, according to the risk management system to put forward the corresponding implementation protection suggestions, from the construction of organizational structure, business process optimization, the implementation of risk dispersal strategy, the implementation of corporate risk control culture, risk control personnel training,Suggestions are made on capital term management, corporate liquidity and financing capacity optimization.Taking GY financial leasing company as an example, this paper uses CAMELS credit rating index system to evaluate its existing financial lease risk management, and constructs a CAMELS system suitable for GY company's financial lease risk management.At the same time, we also hope to provide useful reference for the risk management of similar financial leasing companies.
【學(xué)位授予單位】：廣西師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.39;F272.3

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