ZDB小额贷款公司财务风险防范体系研究

发布时间：2018-03-15 06:12

本文选题：小额贷款公司　切入点：财务风险　出处：《吉林大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来，我国政府和有关部门一直大力推动小额信贷的发展，努力加大支持中小企业、微型企业的力度，推出了小额贷款公司这一新型组织模式，并在全国范围内开展创建小额贷款公司的试点工作，也正由于该组织模式处于探索期、初创期，所以在经营过程中面临着政策、市场、财务、法律、运营等各类风险，而财务风险是企业各项风险的货币化集中表现，所有风险的影响最终也归集到企业财务成果上，所以建立健全企业财务风险防范体系，是切实解决各类问题的有效途径，是小额贷款行业步入正轨发展的有利保障。本文首先回顾了小额贷款行业兴起的原因及作用，该行业目前在我国的发展规模以及各种制约其发展的瓶颈。而后梳理了现在学术界流行的对财务风险理论认识存在狭义、广义两种观点，本文将主要从广义的财务风险角度分析目前小额贷款公司存在的问题。以ZDB小额贷款公司为研究个体，通过广义财务风险理论把财务活动分为资金的筹集、资金的使用、资金的回收和收益的分配等四个方面，梳理出ZDB小额贷款公司财务中存在的筹资风险、投资风险、资金回收风险及财务操作风险。同时，本文从政策限制、地位劣势、客户实力偏弱、缺乏人力资源及发展规划等角度剖析ZDB小额贷款公司财务风险的成因，通过对ZDB小额贷款公司实际运营情况的深入解读，明确了ZDB小额贷款公司目前亟待解决的问题及其相应的财务风险隐患。而后，针对ZDB小额贷款公司的特点及现状提出了相对应的财务风险解决方法和防范措施。如：提高资本金实力、协助地方政府搭建融资平台、建立健全过桥业务操作流程、推出有针对性的小贷业务品种、开发财务和业绩考核ERP系统等。这些措施对降低ZDB小额贷款公司的财务风险，促进其持续健康发展具有重要的现实意义。在上述分析的基础上，得到了一些对ZDB小额贷款公司未来发展的启示，，如何拓宽融资渠道，更好地与银行、担保公司、其他小贷公司开展合作经营，及明确了开发产品模式化、规模批量化、业务操作流程化的经营理念。这些启示同样也将为其他小额贷款公司的运营提供重要的指导作用，推动小额贷款行业整体健康、持续的发展。本文理论与实践相结合，注重用理论分析实际问题，以ZDB小额贷款公司为研究对象，对小额贷款公司的财务风险防范体系的全面剖析，提出具有针对性的建议，对小额贷款行业在新的发展中具有一定的指导意义和借鉴作用。
[Abstract]:In recent years, the Chinese government and relevant departments have been vigorously promoting the development of microcredit, striving to increase support for small and medium-sized enterprises and microenterprises, and introducing a new organizational model of micro-credit companies. And to carry out the pilot work of establishing micro-credit companies nationwide, and because the organizational model is in the period of exploration and start-up, it is facing various kinds of risks, such as policy, market, finance, law, operation and so on, in the course of operation. The financial risk is the centralized manifestation of the various risks of the enterprise, and the influence of all the risks is finally concentrated on the financial results of the enterprise. Therefore, it is an effective way to establish and improve the enterprise financial risk prevention system to solve all kinds of problems. Is the microfinance industry on the right track development of the favorable protection. This paper first reviews the reasons and functions of the rise of microfinance industry, the scale of the industry's development in China and various bottlenecks restricting its development. Then, it combs the existing narrow sense of the theory of financial risk, which is popular in academic circles. In this paper, we will analyze the existing problems of microfinance companies from the broad sense of financial risk. Taking ZDB microfinance companies as the research individuals, we divide financial activities into the raising of funds through the generalized financial risk theory. The use of funds, the recovery of funds and the distribution of income, etc., to sort out the financing risk, investment risk, fund recovery risk and financial operation risk in the finance of ZDB micro-loan company. Inferior position, weak customer strength, lack of human resources and development planning to analyze the causes of financial risks of ZDB microfinance companies, through the in-depth interpretation of the actual operation of ZDB microfinance companies, This paper clarifies the problems that ZDB microfinance companies need to solve and the corresponding financial risks. Then, According to the characteristics and present situation of ZDB micro-loan company, the corresponding financial risk solving methods and preventive measures are put forward, such as raising capital strength, assisting local government to set up financing platform, establishing and perfecting operation flow of bridge crossing business. The introduction of targeted small loan business, the development of financial and performance appraisal ERP system, etc. These measures to reduce the financial risk of ZDB microfinance companies, to promote their sustainable and healthy development has important practical significance. Get some enlightenment to the future development of ZDB micro-loan company, how to widen financing channel, better cooperate with bank, guarantee company, other small loan company, and clearly develop product model and scale batch, These revelations will also provide important guidance for the operation of other microfinance companies and promote the healthy and sustainable development of the microfinance industry as a whole. This paper combines theory with practice, focuses on theoretical analysis of practical problems, takes ZDB Microloan Company as the research object, comprehensively analyzes the financial risk prevention system of microfinance companies, and puts forward targeted suggestions. For the microfinance industry in the new development has certain guiding significance and reference role.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.39

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