本文關鍵詞：信托公司財務風險管理研究　出處：《財政部財政科學研究所》2013年碩士論文　論文類型：學位論文

  更多相關文章： 信托業(yè) 財務風險 內(nèi)部控制 信用評估 財務預警

【摘要】：過去20年,我國經(jīng)濟保持高速增長,國民財富迅速積累,居民投資理財?shù)男枨笱杆僭黾印Ｔ谖覈壳胺謽I(yè)經(jīng)營、分業(yè)監(jiān)管的金融體制下,信托公司可以橫跨貨幣市場、資本市場、產(chǎn)業(yè)市場,相比其他金融機構信托公司投資范圍更廣泛,投資方式更靈活。信托規(guī)模近年來高速增長,并且不斷刷新紀錄,目前資產(chǎn)管理規(guī)模僅次于銀行業(yè)。信托資產(chǎn)規(guī)模巨大增長的背后隱藏著巨大的風險,信托公司如何有效管理財務風險對于信托業(yè)長遠發(fā)展至關重要。 在企業(yè)管理理論和實踐中,財務風險的管理與控制是其中很重要的—環(huán)。本文以財務風險管理理論為基礎,聯(lián)系信托業(yè)實際發(fā)展情況,對信托業(yè)發(fā)展的外部環(huán)境和內(nèi)部環(huán)境進行分析,并提出定性管理與定量管理相結合的財務風險管理辦法,為我國信托業(yè)財務風險的管理提供政策建議,對信托公司提高財務風險管理能力,有著重要的理論和現(xiàn)實意義。 本文先對國內(nèi)外相關領域的研究方法進行總結,研究信托業(yè)近幾年發(fā)展狀況,從信托資產(chǎn)總規(guī)模的增長速度、資金信托資金投向、資金信托運用方式等方面對信托業(yè)務發(fā)展進行數(shù)據(jù)分析。根據(jù)最近頻發(fā)的兌付危機,分別研究信托業(yè)所處環(huán)境,以及信托公司自身情況,提出信托公司必須加強自身財務風險管理能力,才能實現(xiàn)長遠發(fā)展。 針對信托公司財務風險管理體系,本文認為信托公司應加強內(nèi)部控制、建立全面風險管理體系,同時在事前根據(jù)不同類型業(yè)務建立信用評估體系,在事中及事后建立財務預警體系,實現(xiàn)對財務風險定性與定量管理的結合。從而使信托公司有效管理財務風險,在與其他類型金融機構的競爭中增強自我實力,實現(xiàn)信托業(yè)的長遠的良性發(fā)展。
[Abstract]:In the past 20 years, China's economy has maintained rapid growth, national wealth has accumulated rapidly, and the demand for investment and financial management of residents has increased rapidly. Trust companies can cross the money market, capital market and industrial market. Compared with other financial institutions, trust companies can invest more widely and in more flexible ways. The scale of trust has increased rapidly in recent years. At present, the scale of asset management is second only to that of banking. Behind the huge growth of trust assets, there is a huge risk. How to manage the financial risk effectively is very important for the trust industry to develop in the long-term. In the theory and practice of enterprise management, the management and control of financial risk is very important. Based on the theory of financial risk management, this paper relates to the actual development of trust industry. This paper analyzes the external and internal environment of the development of trust industry, and puts forward the financial risk management method which combines qualitative management with quantitative management, and provides policy advice for the management of financial risk of trust industry in China. It has important theoretical and practical significance to improve the financial risk management ability of the trust company. This paper summarizes the research methods of related fields at home and abroad, studies the development of trust industry in recent years, from the growth rate of the total scale of trust assets, the investment of funds trust funds. According to the recent frequent payment crisis, the paper studies the trust industry environment and the trust company's own situation. It is pointed out that trust companies must strengthen their financial risk management ability in order to achieve long-term development. According to the financial risk management system of the trust company, this paper thinks that the trust company should strengthen the internal control, establish the comprehensive risk management system, and establish the credit evaluation system according to different types of business in advance. In order to realize the combination of qualitative and quantitative management of financial risk, the trust company can effectively manage financial risk and strengthen itself in the competition with other financial institutions. To realize the long-term sound development of the trust industry.
【學位授予單位】：財政部財政科學研究所
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F832.49

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