Z机械公司融资租赁销售模式风险识别及对策研究

发布时间：2018-05-27 06:00

本文选题：融资租赁 + 应收融资租赁款　；参考：《湘潭大学》2017年硕士论文

【摘要】：随着我国市场经济的不断发展,经济全球化和市场竞争的不断加剧,扩大市场占有份额和扩大销量成为现代公司唯一出路,销售模式的改革也随之而来。作为我国国民经济的支柱行业——工程机械行业也参与其中,开始大规模的采用银行按揭、融资租赁的信用销售模式,大量融资租赁业务的产生和促销设备的增加,让公司极大程度的扩大了设备销售量。但这种以信用为纽带的赊销模式必然也伴随着极大的风险隐患,如资金运营问题和信用风险问题等。文章主要以产业巨头Z机械公司为例来研究融资租赁销售模式的风险识别及对策研究。通过文献调查法、经验总结法和对比分析法,将Z机械公司、同类公司和行业均值横向分析,再通过与Z机械公司自身纵向分析,发现Z机械公司融资租赁销售模式下隐藏的条件宽松的风险、信用风险、存货风险和资金风险等问题威胁公司的日常经营。Z机械公司自从2009年成立融资租赁销售公司采用融资租赁销售模式以来,应收融资租赁款占应收款项的比重越来越大,产生的长期应收债务越来越多,由于长期收款困难,坏账、呆账的风险严重影响到了公司的经营运作。Z机械公司采取了提高首付款比例、融资租赁款保理和联合租赁等措施降低风险,但效果不佳。本文通过对Z机械公司融资租赁销售模式风险分析、原因分析,结合Z机械公司的实际情况,针对Z机械公司的融资租赁销售模式的风险管理对策进行研究,主要从事前、事中和事后提出一套相对完整的、可行的风险管理对策,如提高首付款、保证金和罚息比例、制定合理的信用政策、联合租赁、建立赊销制度、加强合同管理和收账管理等措施,从风险管理意识方面和客户选择方面做提升。在国内市场经济趋势相对低迷,工程机械行业供需不平衡,产能过剩的条件下,本课题研究可以帮助Z机械公司解决资金运作困难和信用风险常在的问题,帮助Z机械公司提高资金利用效率和盈利能力,有效规避未来可能遭受的损失,最大程度保证Z机械公司的利益。并且帮助Z机械公司吸引的优质客户,塑造良好的公司形象。同时,也为其他类似的公司提供一定的借鉴意义,为工程机械行业采用融资租赁销售模式的公司提供重要的借鉴和具体的实例分析。丰富融资租赁销售模式风险领域的理论研究的同时,也能促进工程机械行业健康发展,全力推进行业治理体系和治理能力现代化。
[Abstract]:With the development of market economy, economic globalization and market competition, the expansion of market share and sales volume has become the only way out for modern companies, and the reform of sales model has followed. As the pillar industry of our national economy, the construction machinery industry also participated in it, and began to adopt the credit sales model of bank mortgage and finance lease on a large scale, the emergence of a large number of financial leasing business and the increase of promotional equipment. Let the company greatly expand the sales of equipment. However, this credit sales model is bound to be accompanied by great risks, such as fund operation and credit risk. This paper takes Z Machinery Company as an example to study the risk identification and countermeasures of financial leasing sales model. Through literature survey, experience summary and comparative analysis, the average value of Z machinery company, similar company and industry are analyzed horizontally, and then longitudinal analysis is made with Z machinery company itself. Found that Z machinery company financial leasing sales model hidden risk of loose conditions, credit risk, Inventory risk and capital risk threaten the daily operation of the company. Since the establishment of the financial leasing sales company in 2009 to adopt the financing lease sales model, the proportion of financial lease receivables in the accounts receivable has been increasing. More and more long-term debt receivable has been generated, and the risk of bad debts and bad debts has seriously affected the operation of the company. Z Machinery Company has taken an increase in the down payment ratio due to the difficulty of collecting money over a long period of time. Financial leasing factoring and joint leasing and other measures to reduce risk, but the effect is not good. In this paper, the risk analysis of Z machinery company financial leasing sales model, cause analysis, combined with the actual situation of Z machinery company, Z machinery company financial leasing sales model risk management countermeasures are studied, mainly engaged in before, Put forward a set of relatively complete and feasible risk management countermeasures, such as raising down payment, margin and penalty interest ratio, formulating reasonable credit policy, jointly leasing, establishing credit selling system, Strengthen contract management and accounting management, improve risk management awareness and customer selection. In the domestic market economy trend is relatively low, construction machinery industry supply and demand imbalance, overcapacity conditions, this research can help Z machinery company to solve the problems of difficult capital operation and credit risk. Help Z Machinery Company to improve the efficiency of capital utilization and profitability, effectively avoid possible future losses, to maximize the interests of Z Machinery Company. And to help Z Machinery Company to attract high-quality customers, to create a good image of the company. At the same time, it also provides some reference for other similar companies, for the construction machinery industry to use financial leasing sales model to provide important reference and concrete examples of analysis. At the same time, it can promote the healthy development of construction machinery industry and promote the modernization of industry governance system and governance ability.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F832.49;F274

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