融资租赁公司风险评估和管理

发布时间：2019-02-20 22:04

【摘要】：当前国内的融资租赁行业尚处快速发展的时期，整体而言亦不成熟，所以融资租赁企业在业务开展的过程遭遇的风险也定会愈多愈繁复，对融资租赁企业的风险评估和管理展开研究具有较强的实践意义。本研究在对选题背景、研究目的以及国内外相关研究进行阐述的基础上，详细介绍了融资租赁及其风险的基本理论概念，融资租赁的功能，融资租赁公司盈利模式以及融资租赁公司的风险类别。并在融资租赁公司风险评价的过程中，对CAMELS评价方法进行了简述，介绍了CAMELS评价体系在融资租赁公司风险评价中的应用，且选用M融资租赁有限公司2012年的相关数据分别从资本充足水平、资产质量、管理水平、获利水平、资产流动性、对市场上风险的敏感程度以及综合风险等七个方面对M融资租赁公司进行风险评估案例分析，得出了M融资租赁有限公司的资本充足水平较高，资产质量较好，管理能力较强，盈利能力也比较突出，对市场风险的敏感性比较恰当，但是公司资产流动性偏低。文章通过案例分析，结合我国的具体实情，总结出我国的融资租赁企业风险管理尚面临众多问题，主要包括：风险意识淡薄，相关政策环境的限制以及风险管理手段落后。并针对这些问题，提出了通过完善融资租赁公司风险管理的外部支持以及内部风险管理的相关策略来加强我国融资租赁公司风险管理。本文以具体实例公司为研究对象，通过使用CAMELS评价体系，进行评测M融资租赁有限公司的各项风险指标，并在此基础上得出M融资租赁有限公司的风险评价及相关管理策略，具有较强的实践指导意义。而在运用案例分析法的基础上，收集并深入了解了M融资租赁有限公司的相关内部信息，利用CAMELS评价体系衡量了其对应的风险指标，使本研究更具客观性和科学性，弥补了前人研究的不足。
[Abstract]:At present, the domestic financial leasing industry is still in a period of rapid development, and the overall situation is not mature. Therefore, the risks encountered by financial leasing enterprises in the process of business development will certainly become more and more complicated. It is of great practical significance to study the risk assessment and management of financial leasing enterprises. On the basis of the background, research purpose and related research at home and abroad, this study introduces the basic theoretical concept of financial lease and its risk, the function of financial lease, The profit model of the financial leasing company and the risk category of the financial leasing company. In the process of risk evaluation of financial leasing company, the paper briefly introduces the method of CAMELS evaluation, and introduces the application of CAMELS evaluation system in risk evaluation of financial leasing company. And select M Financial Leasing Co., Ltd. 2012 related data from the level of capital adequacy, asset quality, management level, profit level, asset liquidity, This paper analyzes the risk assessment of M financial leasing company from seven aspects, such as the sensitivity of risk in the market and the comprehensive risk, and concludes that M financial leasing company has a high level of capital adequacy, good asset quality and strong management ability. Profitability is also more prominent, the sensitivity to market risk is more appropriate, but the company's asset liquidity is low. Through the case analysis and the concrete situation of our country, this paper concludes that the risk management of financial leasing enterprises in our country is still facing many problems, including: weak risk consciousness, the restriction of relevant policy environment and the backwardness of risk management methods. Aiming at these problems, this paper puts forward to strengthen the risk management of financial leasing companies in our country by improving the external support of the risk management of financial leasing companies and the relevant strategies of internal risk management. This article takes the concrete example company as the research object, through uses the CAMELS appraisal system, carries on the appraisal M financing lease limited company each risk index, and on this basis obtains the M finance lease limited company risk appraisal and the correlation management strategy, It has strong practical significance. On the basis of case analysis, this paper collects and deeply understands the internal information of M Financial Lease Co., Ltd., and measures the corresponding risk index by using CAMELS evaluation system, which makes the research more objective and scientific. Make up for the shortcomings of previous studies.
【学位授予单位】：四川师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.39;F272.3

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