【摘要】：伴隨著我國汽車產(chǎn)業(yè)的發(fā)展，汽車金融也在逐漸發(fā)展，并在經(jīng)濟(jì)中顯示出重要的作用。一汽汽車金融有限公司作為由國內(nèi)知名汽車企業(yè)和銀行合作設(shè)立的汽車金融公司，它的誕生代表著中國汽車工業(yè)發(fā)展的一個(gè)里程碑，該公司的發(fā)展和壯大，對于我國汽車工業(yè)向縱深領(lǐng)域發(fā)展具有重要意義。該公司的經(jīng)營水平和管理水平在一定程度上也代表著中國汽車金融的發(fā)展水平。對于這樣一家企業(yè)來說，，其風(fēng)險(xiǎn)控制十分重要，而財(cái)務(wù)風(fēng)險(xiǎn)是企業(yè)各類風(fēng)險(xiǎn)中的核心。該公司應(yīng)該不斷增強(qiáng)自身經(jīng)營實(shí)力，切實(shí)提高抵御風(fēng)險(xiǎn)的能力，培養(yǎng)持續(xù)增長的盈利能力，樹立良好的品牌形象，研究該公司財(cái)務(wù)風(fēng)險(xiǎn)控制具有重要的戰(zhàn)略意義。 財(cái)務(wù)風(fēng)險(xiǎn)存在于企業(yè)經(jīng)營的各個(gè)環(huán)節(jié)，它的管理與控制對企業(yè)的生存和發(fā)展至關(guān)重要。本文從籌資、投資、資金運(yùn)營、流動性等各個(gè)方面，研究了一汽汽車金融有限公司的財(cái)務(wù)風(fēng)險(xiǎn)情況，同時(shí)從實(shí)踐角度出發(fā)，點(diǎn)檢該公司財(cái)務(wù)風(fēng)險(xiǎn)控制的情況，發(fā)現(xiàn)該公司正面臨著較高的償債風(fēng)險(xiǎn)和資產(chǎn)管理風(fēng)險(xiǎn)，同時(shí)該公司在盈利能力方面存在潛在的財(cái)務(wù)風(fēng)險(xiǎn)。究其原因一方面是因?yàn)樵摴窘?jīng)營策略的調(diào)整與市場存在一定程度的脫節(jié)，更深層的原因是因?yàn)樵摴驹谪?cái)務(wù)風(fēng)險(xiǎn)的管控上，缺乏必要的制度、流程、人員和監(jiān)控機(jī)制，在公司發(fā)展的過程中各方面資源未能有效匹配，致使公司對自身遭遇的財(cái)務(wù)風(fēng)險(xiǎn)反應(yīng)不及時(shí)。 本文作者通過系統(tǒng)的分析一汽汽車金融有限公司財(cái)務(wù)風(fēng)險(xiǎn)控制體系中的問題，提出了完善該公司財(cái)務(wù)風(fēng)險(xiǎn)控制的制度體系和流程體系的建議。具體來說，該公司應(yīng)進(jìn)一步完善資金管理工作、預(yù)算管理工作等相關(guān)工作的制度和工作流程，制定切實(shí)可行的操作手冊用于指導(dǎo)實(shí)際工作。同時(shí)建議該公司啟動全面預(yù)算管理作為手段以加強(qiáng)財(cái)務(wù)管控力度，另外還為該公司設(shè)計(jì)了一套財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警指標(biāo)體系。建議該公司建立財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警機(jī)制并根據(jù)實(shí)際情況定期監(jiān)測出具報(bào)告，幫助該公司進(jìn)一步完善財(cái)務(wù)風(fēng)險(xiǎn)管理、加強(qiáng)財(cái)務(wù)風(fēng)險(xiǎn)控制。 為了能夠幫助一汽汽車金融有限公司更好的控制財(cái)務(wù)風(fēng)險(xiǎn)，建議該公司有計(jì)劃有步驟的完善其財(cái)務(wù)風(fēng)險(xiǎn)的管理和控制體系，并建議通過制度保障、人員保障、系統(tǒng)保障等多方面措施，輔之以各種培訓(xùn)和獎(jiǎng)懲措施，配給必要的資源和力量，加強(qiáng)財(cái)務(wù)風(fēng)險(xiǎn)控制能力，同時(shí)這也是該公司全面風(fēng)險(xiǎn)管理體系建設(shè)的重要組成部分。建議該公司切實(shí)做好財(cái)務(wù)風(fēng)險(xiǎn)的管控工作，加大財(cái)務(wù)風(fēng)險(xiǎn)控制力度，提升自身抵御各種財(cái)務(wù)危機(jī)的能力，確保經(jīng)營穩(wěn)中求進(jìn)，在中國的汽車金融業(yè)樹立良好的品牌形象，并推動行業(yè)的發(fā)展。
[Abstract]:With the development of China's automotive industry, automotive finance is also gradually developing and playing an important role in the economy. FAW Automobile Finance Co., Ltd. as a well-known domestic automotive enterprises and banks established in cooperation with the automotive finance company, its birth represents a milestone in the development of China's automotive industry, the development of the company and It is of great significance for China's automotive industry to grow in depth. To a certain extent, the company's management level and management level also represent the development level of China's automotive finance. It is of great strategic significance to continuously strengthen its own operational strength, effectively improve its ability to resist risks, cultivate its growing profitability, establish a good brand image and study its financial risk control.
Financial risk exists in every link of enterprise operation, and its management and control are very important to the survival and development of enterprise. This paper studies the financial risk of FAW Automobile Finance Co., Ltd. from the aspects of financing, investment, capital operation, liquidity and so on. At the same time, it checks the financial risk control of the company from the practical point of view. It is found that the company is facing higher risk of debt repayment and asset management, and there are potential financial risks in the profitability of the company. Lacking the necessary system, process, personnel and monitoring mechanism, all aspects of the company's development in the process of resources are not effectively matched, resulting in the company's own financial risk response is not timely.
By systematically analyzing the problems in the financial risk control system of FAW Automobile Finance Co., Ltd, the author puts forward some suggestions on perfecting the financial risk control system and process system of the company. At the same time, it is suggested that the company should start comprehensive budget management as a means to strengthen financial control, and a set of financial risk early warning index system is designed for the company. To help the company further improve its financial risk management and strengthen its financial risk control.
In order to help FAW Auto Finance Co., Ltd. to better control financial risks, it is suggested that FAW should improve its financial risk management and control system in a planned and step-by-step manner. It is also suggested that FAW should allocate necessary resources and strength through various measures, such as system guarantee, personnel guarantee, system guarantee, supplemented by various training and reward and punishment measures. It is also an important part of the company's overall risk management system. It is suggested that the company should do a good job in financial risk management and control, strengthen financial risk control, enhance its ability to withstand various financial crises, ensure stable operation, and establish an automobile financial industry in China. Good brand image and promote the development of the industry.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.471

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