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1、硕士论文 C 融资租赁公司风险管理研究 I 摘摘 要要 融资租赁是从租赁发展起来的，起源于所有权与使用权的分离；现代融资租赁是从 传统金融业务发展出来的，是以融资解决融物的金融业务。融资租赁与银行信贷等传统 的融资方式相比具有很大的优势。大力推进融资租赁发展，有利于转变经济发展方式， 促进二、三产业融合发展，对于加快商品流通、扩大内需，特别是当今我国的中小企业 普遍遇到融资难、融资贵的问题，通过融资租赁可以促进中小企业实现技术更新，提高 企业竞争力。 近几年， 随着我国城市化进程的推进， 大量的基础设施建设项目不断开工， 这给工程机械融资租赁带来了前所未有的机遇，取得了不错的业绩增长。然而，我
2、国工 程机械企业引入融资租赁这一销售模式的时间还较短，大多处于探索阶段，行业内缺少 标杆性企业，而且在法律法规层面也缺少系统的规范。当宏观经济下滑，工程建设项目 开工率不足，甚至有的在建项目被终止时，工程机械融资租赁企业风险管理能力不足的 一面就逐渐地暴露在企业管理者的面前。所以，工程机械企业开展融资租赁风险管理的 研究，已成为整个行业健康发展的重要保障。 本文首先从融资租赁理论与风险管理的相关知识开始进行阐述,介绍了融资租赁这 一业务模式的概念, 由于融资租赁经营的特殊性，使得其在交易过程中存在着诸多风 险。通过对风险管理相关理论的介绍, 为后文企业案例的改进提供了方法支持。本文以 C 融资
3、租赁公司为研究对象，在对该公司进行实地考察后，详细地介绍了当前其风险管 理的状况，以及风险管理的效果。从文中可知，C 公司虽然有较为完善的风险管理体系， 然而近些年，融资租赁项目不良租赁资产率仍然在迅速增长，这也反映出该公司在风险 管理方面尚不十分完美，存在一些问题。通过使用前文风险管理的研究方法，发现 C 公 司在融资租赁项目租前评价体系、租中预警体系、资金流动性管理，以及员工实际操作 方面均存有一些风险（问题） ，这些风险（问题）直接或间接地影响着公司不良租赁资 产率的上升。于是，对以上几个风险点逐一进行分析和改进，减少其风险危害性，从而 使 C 公司不良租赁资产率得以降低至可接受范围。
4、最后，借用金融领域的 CAMELS 风险 评级方法，以 C 融资租赁公司最近几年财务报表为依据，计算各风险评价指标等级，对 比各项指标在改进前后的变化， 从而验证本次 C 融资租赁公司风险管理的改进取得了实 效。 关键词关键词：融资租赁，风险管理，信用风险，预警体系 II Abstract Financial leasing evolved from traditional leasing, whose ownership and use right are separated. Modern financial leasing is developed from the traditiona
5、l financial services, which is based on the financial business of financial settlement. Financing lease has great advantages compared with the traditional financing methods such as bank credit. Vigorously promote the development of financial leasing, is conducive to the transformation of economic de
6、velopment mode, and promote the integration of the secondary industry or the tertiary industry, for accelerating the circulation of commodities, expanding domestic demand. Especially the small and medium-sized enterprises in our country are generally faced with the problem of financing, financing ex
7、pensive, through the financing lease can promote small and medium enterprises to achieve technological updates, improve the competitiveness of enterprises. In recent years, with the development of urbanization in China, a large number of infrastructure projects continue to start, which gives China C
8、onstruction machinery leasing industry has brought unprecedented opportunities, and achieved good results. However, the introduction of financial leasing of construction machinery enterprises in China is still relatively short, mostly in the exploration stage, the industry lacks the benchmarking ent
9、erprises, but also the lack of legal norms in the law and regulations. When the macroeconomic downturn, the construction projects started to decline, and even some in the construction projects are terminated, engineering machinery financing lease enterprise risk management capacity is gradually expo
10、sed in front of the enterprise managers. Therefore, the engineering machinery enterprises to carry out the research on the risk management of financial leasing has become an important guarantee for the healthy development of the whole industry. Firstly, this thesis begins with the concept, character
11、istics, types and risk management of financial leasing. From the point of view of the lessor, the existing types of financing leasing industry, in particular, the risk of engineering machinery financing lease and the risk of coping strategies are introduced in detail; Secondly, this paper takes C Fi
12、nance Leasing Company as the research object, through the field investigation of C Finance Leasing Company, finds its risk management problems, and combined with the latest research results at home and abroad, the paper puts forward the improvement suggestions on the risk management. This paper part
13、icularly emphasizes the improvement from two aspects of corporate governance and project risk management, and introduces the implementation 硕士论文 C 融资租赁公司风险管理研究 III process of C Finance Leasing Companys risk management improvement through a specific case. Finally, based on the CAMELS rating system, t
14、hrough the analysis of the financial statements of C Finance Leasing Company in recent years, compared with the changes in the financial leasing risk indicators in the improvement, thus verifying the effectiveness of the C Finance Leasing Companys risk management improvement. Key word: Financial leasing, Risk management, Credit risk, Early warning system 目录 硕士论文 IV 目目 录录 摘摘 要要 . I Abstract . II 1 绪论绪论 . 1 1.1 选题背景和意义 . 1 1
