C公司融资租赁信用风险评估案例分析
发布时间：2018-10-31 11:09
【摘要】：融资租赁又称设备租赁或现代租赁，它是把传统的租赁、贸易和金融方式相结合，通过融物的形式达到融资的目的的一种交易方式。这种交易方式涉及到卖方、买方和使用方三个主体。进入二十一世纪，在我国的融资租赁行业里，融资租赁公司一共分为三个派系。他们分别是银行系、厂商系以及独立的第三方融资租赁公司。作为我国的独立的第三方融资租赁公司，受制于其筹融资的局限性等因素，他们通常会从事一些收益和风险相对偏高的业务。其针对的客户群通常是除厂商系和银行系融资租赁公司业务范围以外的中小型客户群。而本论文的目标企业C公司，，它是一家集合了生产、开发和销售为一体的LED（发光二极管）以及LED流行灯饰产品的专业照明光源的私营性质企业。像这一类的新能源私营企业在行业里是属于风险较高的行业。 在本论文里，我们将站在独立的第三方融资租赁公司的角度出发。通过对作为租赁物件的使用方的目标企业、租赁物件卖方的设备供应商之间的访谈和尽职调查，对目标企业C公司的经营现状和可能存在的信用风险因素进行分析。从而构建起与之相关的信用风险的指标体系以及针对性的信用风险评估模型，并最终根据C公司的实际情况作出相关的信用风险评估和决策。 本论文将以LED行业融资租赁实务的决策特点出发，结合C公司的融资租赁案例，通过我国现今的LED行业特点、定量分析和定性分析三个角度对LED行业的信用风险评估方法进行分析。以提高我国LED行业融资租赁的决策效果与效率。
[Abstract]:Financing lease, also called equipment lease or modern lease, is a kind of transaction which combines the traditional leasing, trade and financial means to achieve the purpose of financing through the form of financial goods. This transaction involves the seller, the buyer and the user. In the 21 ~ (th) century, financial leasing companies are divided into three factions in China's financial leasing industry. They are banking departments, manufacturers and independent third-party finance leasing companies. As an independent third party financial leasing company in our country, they are usually engaged in some relatively high profit and risk business because of the limitation of financing and so on. Its customer base is usually small and medium-sized in addition to the scope of business of financial leasing companies in the manufacturer and banking departments. The target company of this thesis is C Company, which is a private enterprise which integrates the production, development and sale of LED (Light emitting Diode) and LED popular lighting products. New energy private companies like this belong to high-risk industries in the industry. In this paper, we will stand in the perspective of independent third-party financial leasing companies. Based on the interviews and due diligence between the target enterprises which are the users of the leased items and the equipment suppliers of the seller of the leased items, this paper analyzes the management status and the possible credit risk factors of the target company C. Therefore, the index system of credit risk and the targeted credit risk evaluation model are constructed, and finally the relevant credit risk assessment and decision are made according to the actual situation of C company. This paper will proceed from the decision characteristics of LED industry financial leasing practice, combined with C company's financial leasing case, through our country's current LED industry characteristics, Quantitative analysis and qualitative analysis of the LED industry credit risk assessment methods are analyzed. In order to improve the LED industry financial leasing decision-making effect and efficiency.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.49
本文编号：2301965
[Abstract]:Financing lease, also called equipment lease or modern lease, is a kind of transaction which combines the traditional leasing, trade and financial means to achieve the purpose of financing through the form of financial goods. This transaction involves the seller, the buyer and the user. In the 21 ~ (th) century, financial leasing companies are divided into three factions in China's financial leasing industry. They are banking departments, manufacturers and independent third-party finance leasing companies. As an independent third party financial leasing company in our country, they are usually engaged in some relatively high profit and risk business because of the limitation of financing and so on. Its customer base is usually small and medium-sized in addition to the scope of business of financial leasing companies in the manufacturer and banking departments. The target company of this thesis is C Company, which is a private enterprise which integrates the production, development and sale of LED (Light emitting Diode) and LED popular lighting products. New energy private companies like this belong to high-risk industries in the industry. In this paper, we will stand in the perspective of independent third-party financial leasing companies. Based on the interviews and due diligence between the target enterprises which are the users of the leased items and the equipment suppliers of the seller of the leased items, this paper analyzes the management status and the possible credit risk factors of the target company C. Therefore, the index system of credit risk and the targeted credit risk evaluation model are constructed, and finally the relevant credit risk assessment and decision are made according to the actual situation of C company. This paper will proceed from the decision characteristics of LED industry financial leasing practice, combined with C company's financial leasing case, through our country's current LED industry characteristics, Quantitative analysis and qualitative analysis of the LED industry credit risk assessment methods are analyzed. In order to improve the LED industry financial leasing decision-making effect and efficiency.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.49
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