中小企业信用担保机构全面风险管理研究

发布时间：2018-01-05 19:15

本文关键词：中小企业信用担保机构全面风险管理研究　出处：《山东大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着中国市场经济体制的完善和发展,中小企业在国民经济中的地位越来越重要,在扩大就业、增加税源、推动科技创新和地方经济发展等方面具有不可替代的作用,但由于其信用资源相对匮乏,在发展过程中普遍存在融资困难的问题。政府为促进经济的持续增长和社会稳定,解决中小企业面临的融资难的现状成立了中小企业信用担保机构。但由于目前国内信用环境、中小企业的群体特征及担保补偿机制尚未完善等因素,决定了中小企业信用担保机构依靠自身的增信功能向中小企业经济主体提供金融增信服务的过程中,承担着较大的经营风险。因此,中小企业信用担保机构应在经营中树立风险意识,强化风险管理,提高防范风险能力,从风险防范、风险化解、监督机制等方面形成具有自身独特专业优势的全面风险管理体系。本文从中小企业信用担保风险形成原因和中小企业信用担保机构全面风险管理理念出发,在全面质量管理、COSO全面风险管理理论框架的基础上,通过建设完善的风险管理体系,实施全员、全过程、动态的风险管理手段对风险进行防范、控制和转移,使中小企业信用担保机构控制好风险,更好的肩负起扶持和培育中小企业的重任,缓解中小企业融资难的问题。本文的主要内容由以下三部分构成：第一部分,全面风险管理理论概述部分。主要介绍选题的背景和意义,国内外关于担保理论的研究现状；我国中小企业信用担保行业发展历程；中小企业信用担保机构的风险定义、分类以及产生的原因,并阐述了目前我国中小企业信用担保机构风险管理的现状以及存在的问题。第二部分,综述构建中小企业信用担保机构全面风险管理研究的目的和原则。第三部分,主要阐述了中小企业信用担保全面风险管理体系的内容。主要从风险识别、风险预防、风险控制、风险转移和分散、风险处理和补偿五个维度对构建全面风险管理体系进行研究,旨在解决目前中小企业信用担保机构所面临的风险管理问题,化解间接融资压力,推动金融创新。
[Abstract]:With the improvement and development of China's market economy system, the status of small and medium-sized enterprises in the national economy is becoming more and more important, expanding employment and increasing tax sources. The promotion of scientific and technological innovation and local economic development has an irreplaceable role, but its credit resources are relatively scarce. Financing difficulties are common in the development process. The government aims to promote sustained economic growth and social stability. To solve the financing difficulties faced by SMEs the establishment of SMEs credit guarantee institutions, but due to the current domestic credit environment, small and medium-sized enterprises' group characteristics and guarantee compensation mechanism is not perfect and other factors. It is determined that SMEs credit guarantee institutions rely on their own credit enhancement function to provide financial credit enhancement services to SMEs, and bear a large business risk. The credit guarantee institution of small and medium-sized enterprises should set up risk consciousness, strengthen risk management, improve the ability of preventing risk, and avoid risk from risk prevention. Supervision mechanism and other aspects of the formation of its own unique professional advantages of the overall risk management system. This paper starts from the formation reason of credit guarantee risk of small and medium-sized enterprises and the concept of overall risk management of SME credit guarantee organization, on the basis of total quality management and COSO comprehensive risk management theory framework. Through the construction of a sound risk management system, the implementation of full staff, the whole process, dynamic risk management means to prevent, control and transfer of risk, so that SMEs credit guarantee institutions to control the risk. Better shoulder the responsibility of supporting and nurturing small and medium-sized enterprises, ease the financing difficulties of small and medium-sized enterprises. The main content of this paper consists of the following three parts: The first part introduces the background and significance of the topic and the research status of the guarantee theory at home and abroad. The development course of credit guarantee industry of small and medium-sized enterprises in China; The definition, classification and causes of the risk of the SME credit guarantee institution are discussed, and the present situation and problems of the risk management of the SME credit guarantee institution in our country are expounded. In the second part, the purpose and principle of risk management research on credit guarantee institution of small and medium-sized enterprises are summarized. The third part, mainly elaborated the small and medium-sized enterprise credit guarantee comprehensive risk management system content, mainly from the risk identification, the risk prevention, the risk control, the risk transfer and the dispersion. In order to solve the risk management problems faced by SMEs credit guarantee institutions, to resolve the indirect financing pressure and promote financial innovation, this paper studies the construction of comprehensive risk management system from the five dimensions of risk management and compensation.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.39

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