發(fā)布時(shí)間：2018-04-04 21:33

  本文選題：融資租賃　切入點(diǎn)：財(cái)務(wù)風(fēng)險(xiǎn)　出處：《華東交通大學(xué)》2014年碩士論文

【摘要】：自2007年以來(lái)，我國(guó)融資租賃行業(yè)一直處于較快發(fā)展，目前已有大大小小的融資租賃公司一千多家，但是和西方發(fā)達(dá)國(guó)家相比，我國(guó)的融資租賃行業(yè)還處于起步期，，快速發(fā)展的背后其問(wèn)題也是不容忽視的。目前融資租賃企業(yè)“重業(yè)務(wù)輕風(fēng)險(xiǎn)”現(xiàn)象日益突出，為了促使融資租賃行業(yè)的健康發(fā)展，加強(qiáng)融資租賃企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理是至關(guān)重要的。 本文的研究目的在于通過(guò)分析渤海租賃股份有限責(zé)任公司財(cái)務(wù)風(fēng)險(xiǎn)管理中存在的問(wèn)題，從不同角度對(duì)加強(qiáng)其財(cái)務(wù)風(fēng)險(xiǎn)管理提出一些意見(jiàn)，以期能夠?qū)ν晟莆覈?guó)融資租賃行業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)管理有所幫助。 本文的前半部分是理論研究，介紹了本文的研究背景和研究意義，并對(duì)相關(guān)文獻(xiàn)進(jìn)行回顧和綜述，接著論述融資租賃企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)的定義，具體是指融資租賃企業(yè)在資金籌集、使用、回收、分配等各項(xiàng)財(cái)務(wù)活動(dòng)中，由于承租人、相關(guān)第三者和融資租賃企業(yè)內(nèi)部等各種不確定因素的影響，使投資者的實(shí)際財(cái)務(wù)收益與預(yù)期財(cái)務(wù)收益發(fā)生差異而使企業(yè)陷入財(cái)務(wù)困境甚至破產(chǎn)的可能性。 融資租賃企業(yè)的財(cái)務(wù)風(fēng)險(xiǎn)具有復(fù)雜性和廣泛性，其財(cái)務(wù)風(fēng)險(xiǎn)來(lái)源可以分為宏觀、中觀、微觀三個(gè)層面。其中宏觀層面的風(fēng)險(xiǎn)來(lái)源主要包括行業(yè)監(jiān)管風(fēng)險(xiǎn)、稅收風(fēng)險(xiǎn)、利率風(fēng)險(xiǎn)、匯率風(fēng)險(xiǎn)；中觀層面的風(fēng)險(xiǎn)來(lái)源主要包括融資租賃行業(yè)風(fēng)險(xiǎn)和由承租人帶來(lái)的行業(yè)風(fēng)險(xiǎn)兩類；微觀層面的風(fēng)險(xiǎn)來(lái)源于融資租賃企業(yè)本身、客戶和供應(yīng)商。 本文由第三章開(kāi)始展開(kāi)案例分析，對(duì)渤海租賃股份有限公司的財(cái)務(wù)風(fēng)險(xiǎn)進(jìn)行識(shí)別分析，運(yùn)用Z-score分析法、現(xiàn)金流量表判別法、財(cái)務(wù)指標(biāo)分析方法對(duì)該公司的財(cái)務(wù)風(fēng)險(xiǎn)狀況進(jìn)行評(píng)價(jià)后發(fā)現(xiàn)渤海租賃2012年的財(cái)務(wù)風(fēng)險(xiǎn)要遠(yuǎn)高于2011年。 第四章在識(shí)別和評(píng)估渤海租賃股份有限公司財(cái)務(wù)風(fēng)險(xiǎn)的基礎(chǔ)上，總結(jié)歸納出提升其財(cái)務(wù)風(fēng)險(xiǎn)管理措施的一些建設(shè)性意見(jiàn)，首先從完善資金運(yùn)用過(guò)程中的風(fēng)險(xiǎn)控制角度指出渤海租賃目前要⑴加強(qiáng)銀企合作，拓寬籌資渠道；⑵調(diào)整業(yè)務(wù)結(jié)構(gòu)，分散投資風(fēng)險(xiǎn)；⑶落實(shí)公司風(fēng)控制度；⑷培養(yǎng)專業(yè)化隊(duì)伍；⑸充分利用稅收優(yōu)惠政策等。其次，運(yùn)用流程圖分析法指出公司業(yè)務(wù)開(kāi)展過(guò)程中的主要風(fēng)險(xiǎn)點(diǎn)，并構(gòu)建了針對(duì)公司本身以及具體項(xiàng)目的財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警系統(tǒng)。
[Abstract]:Since 2007, China's financial leasing industry has been in a rapid development, at present, there are more than 1,000 large and small financial leasing companies, but compared with the western developed countries, our financial leasing industry is still in its infancy.The problems behind the rapid development should not be ignored.At present, the phenomenon that financial leasing enterprises pay more attention to business and risk is becoming more and more prominent. In order to promote the healthy development of financial leasing industry, it is very important to strengthen financial risk management of financial leasing enterprises.The purpose of this paper is to analyze the problems existing in the financial risk management of Bohai Lease Company Limited, and to put forward some opinions on strengthening the financial risk management from different angles.In order to improve the financial risk management of financial leasing industry in China.The first part of this paper is the theoretical research, introduces the research background and significance of this paper, reviews and summarizes the relevant literature, and then discusses the definition of financial risk of financial leasing enterprises, specifically refers to the financing leasing enterprises in raising funds.In the use, recovery, distribution and other financial activities, due to various uncertain factors such as the lessee, the related third party and the interior of the financial leasing enterprise,The possibility that the investors' actual financial income is different from the expected financial income and the enterprise is in financial distress or even bankruptcy.The financial risk of financial leasing enterprises is complex and extensive, and its financial risk sources can be divided into three levels: macro, meso and micro.The macro-level risk sources mainly include the industry supervision risk, tax risk, interest rate risk, exchange rate risk; the meso-level risk source mainly includes the financial leasing industry risk and the industry risk brought by the lessee.Micro-level risk comes from the financial leasing company itself, customers and suppliers.This article starts from the third chapter to start the case analysis, carries on the identification analysis to the Bohai leasing stock limited company's financial risk, uses the Z-score analysis method, the cash flow statement discriminant method,The financial risk of Bohai leasing in 2012 is much higher than that in 2011.In chapter four, on the basis of identifying and evaluating the financial risk of Bohai leasing co., Ltd., it sums up some constructive suggestions to improve the financial risk management measures of Bohai leasing co., Ltd.Firstly, from the point of view of risk control in the process of perfecting the use of funds, the author points out that Bohai leasing should strengthen the cooperation between banks and enterprises, widen the channels of raising funds, adjust the business structure and spread the investment risk.Make full use of preferential tax policies and so on.Secondly, the main risk points in the process of business development are pointed out by using the flow chart analysis method, and the financial risk early warning system for the company itself and specific projects is constructed.
【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.49;F830.42

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