基于可持续发展的均信担保公司财务效率研究

发布时间：2018-06-21 10:15

本文选题：担保机构 + 可持续发展　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：担保作为一种新的组织形式,服务于金融机构与需要融资的中小企业,在经济活动中成为二者之间的纽带。对银行来说,担保机构相当于替银行完成了调查贷款企业信用的工作,为银行减少这方面的成本,并且替银行承担了信用风险,提高了银行的业务效率。对中小企业来说,很多需要因不具备银行贷款的资质而无法从银行获得贷款的中小企业则可以因信用担保机构的存在实现信用增级从而获得贷款,促进中小企业资金融通从而促进资源合理配置。中小企业信用担保机构最基本的职能便是为中小企业提供信用担保,其手段是通过收取报酬的方式出借自己的信用,达到其风险与收益之间的平衡。随着经济的发展与转型,担保行业应运而生。在国家政策的引导下,信用担保机构在短暂的20年中逐步发展壮大,成为我国经济体系中不可或缺的组织形式。研究对象均信担保是黑龙江省第一家股份制担保公司,是国内领先的小微企业融资担保机构。在中小企业信用担保机构的蓬勃发展中,融资难的问题逐渐得到改善,但与此同时也出现一些值得思考的问题。中小企业信用担保机构作为专业性很强的融资中介,本身承担了高风险低收益的矛盾。如何加强内部管理,有效的规避风险,提高财务效率,真正实现可持续发展,是值得我们今天深入研究的。中小企业信用担保机构为中小企业的发展保驾护航,担任着十分重要的角色。此外,在市场经济发展的促使下,中小企业信用担保机构也要形成自己自身的行业竞争优势、管理优势、以及财务效率优势,市场要求担保行业不断创新,实现可持续发展。基于这样的研究思想,我采用了多种研究方法:第一,理论研究。对信用担保行业的相关理论加以分析,探究其与中小企业、商业银行之间的关系。第二,定性研究。分析阐述了影响信用担保机构可持续发展的影响因素以及影响担保机构财务效率的相关因素。第三,定量研究。运用定量分析方法,分析了均信担保机构近三年的财务效率状况及其可持续发展状况,进一步讨论了均信担保机构可持续发展和财务效率之间的关系。第四,系统的研究方法。可持续发展的实现是一个战略性质的过程,不仅要实施全面的战略管理,把控风险,还要不断加强业务创新,探究其利润渠道创新与合作方式创新。有鉴于此,从中小企业信用担保机构财务效率方面探讨中小企业信用担保机构的可持续发展。
[Abstract]:As a new form of organization, guarantee serves both the financial institutions and the small and medium enterprises that need to be financed. In the economic activities, the guarantee is the bond between the two. For the bank, the guarantee agency is equivalent to completing the work of the bank to investigate the credit of the loan enterprise for the bank, reducing the cost for the bank and taking the credit risk for the bank. For small and medium sized enterprises, many small and medium enterprises which are unable to obtain loans from banks that do not possess the qualification of bank loans can achieve credit enhancement by credit guarantee institutions, and promote the rational allocation of resources in the financing of small and medium-sized enterprises. The basic function of the insurance agency is to provide credit guarantee for small and medium-sized enterprises. The means is to borrow their own credit through the way of collecting remuneration to achieve the balance between their risk and income. With the development and transformation of the economy, the guarantee industry arises at the historic moment. Under the guidance of the national policy, the credit guarantee institution has been gradually issued for a short period of 20 years. It has become an indispensable organizational form in our country's economic system. The research object believes that the guarantee is the first shareholding Guarantee Corporation in Heilongjiang province. It is the leading financing guarantee institution for small and micro enterprises in China. In the flourishing development of the credit guarantee institutions of small and medium-sized enterprises, the problem of financing difficulty has been improved gradually, but at the same time it appears. The credit guarantee institutions of small and medium-sized enterprises, as a very professional financing intermediary, bear the contradiction of high risk and low income. How to strengthen internal management, avoid risks effectively, improve financial efficiency and realize sustainable development is worth our in-depth study today. In addition, under the impetus of the development of the market economy, the SME credit guarantee institutions should also form their own competitive advantages, management advantages, and financial efficiency advantages. The market demands the continuous innovation of the guarantee industry to achieve sustainable development. Based on this Research ideas, I adopted a variety of research methods: first, theoretical research. Analyze the related theory of credit guarantee industry, explore its relationship with small and medium enterprises and commercial banks. Second, qualitative research. Analyze the influence factors of the sustainable development of credit guarantee institutions and the phase of influencing the financial efficiency of guarantee institutions. Third, quantitative research. Using quantitative analysis method, the financial efficiency and sustainable development of the guarantee institution for the last three years are analyzed. The relationship between the sustainable development and the financial efficiency of the guarantee institution is further discussed. Fourth, the systematic research method. The realization of the sustainable development is a strategic nature. The process, not only to implement comprehensive strategic management, to control risk, but also to constantly strengthen business innovation, explore its profit channel innovation and cooperation mode innovation. In this case, the sustainable development of credit guarantee institutions for SMEs is discussed from the financial efficiency of the SME credit guarantee institutions.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.39;F830.42

【参考文献】