我国融资租赁企业承租人信用风险管理研究

发布时间：2018-01-17 02:02

本文关键词：我国融资租赁企业承租人信用风险管理研究　出处：《广东外语外贸大学》2013年硕士论文　论文类型：学位论文

【摘要】：融资租赁是集融资与融物、贸易与技术更新于一体的新型金融产业，其本质是以融物的形式实现融资的目的，是中小企业资金的重要来源。由于融资租赁自身的优势，自20世纪80年代被引入中国后就不断的发展，目前正处于快速发展阶段。但由于融资租赁企业面临的巨大信用风险，阻碍了他们的发展，甚至影响融资租赁企业的生存。在这样的背景下，本文主要研究承租人给企业所带来的信用风险的识别、评估与相应的措施。融资租赁虽然是作为一种降低风险的金融创新工具出现的，但因其本身的特点,以及政策与经济环境的日益变化,作为交易主体之一的融资租赁公司必然要面对很多风险。由于融资租赁企业面对主要面对的是承租人，因此。承租人的信用风险对企业影响最大。因此，本文以“概念——风险分析——风险识别——建立指标体系——实际应用”的研究方法对承租人的信用风险进行较为全面的分析。从融资租赁概念入手、研究融资租赁承面临承租人所带的信用风险，进而确定本文的研究重点--承租人的信用风险评估。对承租人的信用风险识别是融资租赁企业对项目进行评估的第一个阶段，本文通过对承租人道德风险角度、财务状况、竞争地位角度、合同角度、管理能力、市场风险角度六方面对承租人的信用风险进行识别分析。第二步便是要对信用风险进行评估与管理，本文在综合介绍相关信用风险评估模型的基础上，利用模糊综合评价法，结合对承租人信用风险识别的各个因素，，设定相应的指标体系并确定权重，并对中国南方航空集团公司进行案例分析，进行定量与定性分析。并针对承租人的信用风险，从事前、事中及事后三个阶段的信用风险管理提出了相应的防范措施。
[Abstract]:Financial leasing is a new type of financial industry which integrates finance and finance, trade and technology renewal, and its essence is to realize the purpose of financing in the form of financial goods. It is an important source of funds for small and medium-sized enterprises. Because of the advantages of financial leasing itself, it has been developing continuously since it was introduced into China in 1980s. At present, it is in the stage of rapid development. However, because of the huge credit risk faced by the financial leasing enterprises, it hinders their development and even affects the survival of the financial leasing enterprises. This paper mainly studies the identification, evaluation and corresponding measures of the credit risk brought by the lessee to the enterprise. Although finance lease is a kind of financial innovation tool to reduce risk, but because of its own characteristic, as well as the policy and the economic environment is changing day by day. As one of the main trading bodies, the financial leasing company must face a lot of risks. Because the financial leasing enterprise is facing the lessee, the credit risk of the lessee has the greatest influence on the enterprise. So... In this paper, the concept of risk analysis-risk identification-the establishment of index system-practical application of the research method of lessee credit risk is a more comprehensive analysis, starting with the concept of financial leasing. This paper studies the credit risk of the lessee in the financial lease. Then determine the research focus of this article-the lessee's credit risk assessment. The identification of the lessee's credit risk is the first stage of the financial leasing enterprise to evaluate the project. This article through the lessee moral hazard angle, the financial condition, the competition position angle, the contract angle, the management ability. The second step is to evaluate and manage the credit risk. This paper introduces the relevant credit risk assessment model. Using fuzzy comprehensive evaluation method, combined with the identification of the lessee credit risk factors, set the corresponding index system and determine the weight, and China Southern Airlines Corporation case study. The quantitative and qualitative analysis is carried out, and the corresponding preventive measures are put forward for the credit risk management of the lessee before, during and after the three stages of credit risk management.
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.49

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