FN融资租赁公司财务风险分析

发布时间：2018-03-23 23:38

本文选题：融资租赁　切入点：财务风险　出处：《天津商业大学》2017年硕士论文

【摘要】：2008年,我国的融资租赁行业发展迅速,在借鉴国外先进的经验与技术以及自身的实践的基础上,我国的融资租赁业不断的探索、进步,开始步入了健康有序的轨道。然而目前很多中小型租赁企业以及刚成立不久的融资租赁企业,由于成立时间短、公司规模不健全、盲目追求利益等原因都未能有效的防范风险,风险的发生致使融资租赁公司遭受巨大损失。现代企业遵循着以财务管理为核心的管理模式,财务风险能否有效地避免财务风险决定着一个公司的生死存亡。一个公司的财务体系一旦出现严重危机,那么这个公司将难逃破产的结局,因此研究财务风险对融资租赁企业的意义重大。本文选取了一个中小型融资租赁公司——FN融资租赁公司,对其进行财务风险分析,并在FN融资租赁公司现行风险防控体系的基础上针对公司存在的财务风险提出相应的风险防范策略,借此希望能够为其他中小型融资租赁公司提供借鉴。本文首先介绍了财务风险以及融资租赁基本理论,指出融资租赁公司因其业务繁杂,其业务内部和外部均面临较大的风险,因此有必要进行财务风险防范。接着以FN融资租赁公司为例,介绍了公司的基本情况以及公司当前的风险防控体系。然后运用财务破产模型Z-score模型对FN融资租赁公司进行财务风险诊断,确定公司是否存在财务风险。接着从融资、投资、资金营运以及收益分配四个方面对FN融资租赁公司进行财务风险及其成因分析。最后分在公司现行风险管理体系的基础上针对公司目前存在的财务风险提出了加强企业财务风险防控的对策。
[Abstract]:In 2008, China's financial leasing industry is developing rapidly, in reference to foreign advanced experience and technology and its practice on the basis of continuous exploration, financial leasing industry of our country progress, began to step into a healthy and orderly track. However, many small and medium enterprises lease and newly established financial leasing companies, because set up a short time, the size of the company is not perfect, the blind pursuit of interests and other reasons have failed to effectively prevent risks, risk resulting in financial leasing companies suffered huge losses. Modern enterprises follow to financial management as the core of the financial risk management mode, can effectively avoid the financial risk to a company a of vital importance. The company's financial system once the serious crisis, then the company will not escape the outcome of bankruptcy, so the study of financial risk significance for financial leasing enterprises. The major Select a small and medium sized financial leasing companies -- FN leasing company, financial risk analysis, and put forward the corresponding risk prevention strategies based on the current risk prevention and control system of FN financial leasing company according to the company's financial risk exists, and hope that it can provide reference for other small and medium-sized financial leasing companies. Firstly introduces the basic theory of financial risk, financial leasing, financial leasing companies pointed out that because of the complicated business, the business of both internal and external risks, so it is necessary to prevent financial risks. Then the FN leasing company as an example, introduces the current risk prevention and control system of the basic situation of the company and then use the financial company. The bankruptcy model Z-score model for diagnosis of financial risk on the FN financial leasing company, determine whether the company has the financial risk. Then from financing, investment and Financial risks and causes of FN financial leasing companies are analyzed from four aspects: capital operation, capital operation and income distribution. Finally, based on the company's current risk management system, the Countermeasures for strengthening financial risk prevention and control are put forward for the company's existing financial risks.

【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.39

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