HJ融资租赁公司财务绩效评价研究

发布时间：2018-05-18 06:39

本文选题：融资租赁 + 财务绩效评价　；参考：《天津商业大学》2017年硕士论文

【摘要】：在我国,融资租赁具有多项重要功能,不仅包括融资、促销、投资、还包括资产管理、资本形态转换以及资源配置等,更承担着经济转型改革过程中刺激经济发展的重要任务,所以说,我们可以将融资租赁看作是联系着金融资本和实体经济的一条重要的纽带,同时也还是促进资金和商品流通的一个重要平台。近几年来,随着我国融资租赁公司数量的激增,行业快速发展的同时也存在着一些问题,比如说市场监管机制不够完善,或是融资租赁公司的风险体系不够完善,企业多样性风险预测意识比较薄弱等,严重地影响了融资租赁公司的发展,本文中的案例企业HJ融资租赁公司就属于这一情况。本文旨在通过对企业财务绩效分析的相关理论和基本方法指标的总结,结合融资租赁行业的特殊性,应用融资租赁行业的财务评价标准值,构建了适用于融资租赁行业的指标评估系统,并且以HJ融资租赁公司为例进行实证分析,综合分析了HJ融资租赁公司的盈利能力、营运能力、偿债能力及发展能力,并通过对这四个方面能力的分析评价得出了对HJ公司财务绩效产生影响的因素和原因,最后给出相应的建议,为企业的决策者提供一些相关的决策意见。并由此致力于整个融资租赁行业的类似问题的解决方案。本文主要分为五大部分:第一部分是导论,首先介绍了本文选题的背景和意义,不仅对国内外学者的相关研究进行总结性的文献综述,还对本文的研究方法进行了一个总的阐述,并且指出了本文的预期创新点。本文第二部分是针对融资租赁行业的发展概况与特点,建立了适用于评价融资租赁公司财务绩效的财务指标体系,并指出本文采用的融资租赁行业财务评价标准值。本文第三部分是运用HJ融资租赁公司的相关财务报表数据应用第二部分建立的财务指标体系对HJ融资租赁公司的财务绩效进行指标分析和评价。本文第四部分是基于以上的分析论证,发现HJ融资租赁公司现有的问题及原因,并针对该公司存在的这些问题提出相对应的解决对策和建议。本文的第五部分是对全文的总结与展望。
[Abstract]:In our country, financial leasing has many important functions, including not only financing, promotion, investment, but also asset management, capital form transformation and resource allocation, etc. It also undertakes the important task of stimulating economic development in the process of economic transformation and reform. Therefore, we can regard financial leasing as an important link between financial capital and real economy, and also an important platform to promote the circulation of funds and commodities. In recent years, with the rapid increase in the number of financial leasing companies in China, there are also some problems in the rapid development of the industry. For example, the market supervision mechanism is not perfect, or the risk system of financial leasing companies is not perfect enough. The weak awareness of enterprise diversity risk prediction has seriously affected the development of financial leasing companies. The case of HJ financial leasing company in this paper belongs to this situation. The purpose of this paper is to sum up the relevant theories and basic methods of financial performance analysis of enterprises, and to apply the financial evaluation standard value of financial leasing industry, combining with the particularity of financial leasing industry. This paper constructs an index evaluation system suitable for the financial leasing industry, and takes HJ financial leasing company as an example to analyze the profitability, operating ability, solvency and development ability of HJ financial leasing company. Through the analysis and evaluation of these four aspects, the factors and reasons that affect the financial performance of HJ Company are obtained. Finally, the corresponding suggestions are given to provide some relevant decision advice for the decision makers of HJ Company. And thus committed to the entire financial leasing industry similar problems of solutions. This paper is divided into five main parts: the first part is the introduction, first introduced the background and significance of this topic, not only for domestic and foreign scholars to summarize the relevant research literature review, This paper also gives a general description of the research methods, and points out the expected innovation of this paper. In the second part of this paper, according to the general situation and characteristics of the financial leasing industry, we set up a financial index system to evaluate the financial performance of the financial leasing companies, and point out the financial evaluation standard value of the financial leasing industry used in this paper. In the third part of this paper, the financial performance of HJ financial leasing company is analyzed and evaluated by using the financial index system established in the second part. The fourth part of this paper is based on the above analysis and argumentation, finds out the existing problems and reasons of HJ financial leasing company, and puts forward corresponding countermeasures and suggestions to solve these problems. The fifth part of this paper is the summary and prospect of the full text.
【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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