我国财务公司的风险管理问题研究

发布时间：2018-01-02 22:04

本文关键词：我国财务公司的风险管理问题研究　出处：《财政部财政科学研究所》2012年硕士论文　论文类型：学位论文

【摘要】：2012年是我国企业集团财务公司走过的第25个年头。从1987年第一家财务公司——东风汽车工业财务公司诞生以来,25年来,应“产融结合”而生的财务公司日益茁壮,不仅从未停止服务实体经济的脚步,而且成长为推动金融改革创新的重要力量。随着企业集团改革的不断推进和市场经济的不断发展,财务公司面临的风险也在增加。财务公司既是金融机构,同时又是企业集团内部成员,是为企业集团提供财务管理服务的非金融机构,因此财务公司不仅面临着金融风险,还受到集团公司所在产业风险、财务公司本身企业风险的影响,财务公司一旦发生重大风险事件,将对集团产生严重影响,集团公司的经营管理风险对财务公司也有很强的传导性。因此加强对财务公司的风险管理,是财务公司长远发展之计。目前我国的财务公司风险管理还存在一些问题,如风险意识薄弱,风险管理文化缺失；风险治理结构不合理；风险管理内容不全面；风险管理技术单一,信息系统落后等问题,因此我们更要重视财务公司的风险管理问题。本文首先介绍了财务公司的发展历程和发展概况,其次以风险管理理论为基础,探讨我国财务公司面临的各种风险和成因,并指出目前风险管理中存在的问题,最后以西门子财务公司和航天科技财务公司的风险管理实践为案例,对完善我国财务公司的风险管理提出一些建议。文章共分为五部分：第一部分提出了本文的研究背景,阐述了风险管理对财务公司具有理论上和实践上的意义,对研究思路、创新之处和不足作了简要介绍；第二部分介绍了不同国家财务公司的定义,并且对财务公司产生的理论,包括交易成本理论、内部资本市场理论、产融结合理论做出了阐述。将国内外研究财务公司的文献分为介绍和中外对比方面、功能定位方面、现状和发展趋势方面、风险管理方面分别进行了整理；第三部分主要是关于财务公司的发展概况,包括财务公司的四个发展阶段和目前的发展现状、财务公司的类型、财务公司和公司财务部门、结算中心、商业银行的区别、财务公司对企业集团发展的作用等；第四部分从风险管理理论入手,分别对风险管理的定义、风险管理的目标、风险管理的流程做出介绍,在此基础上分析我国财务公司面临的各种风险,包括产业性风险、金融性风险、企业性风险,以及形成这些风险的原因,并且对财务公司在风险管理实践中出现的问题进行了总结；第五部分以德国西门子财务公司和我国航天科技财务公司的风险管理实践为案例,并结合第四部分中财务公司风险管理出现的问题,得出了对我国财务公司改进风险管理的建议。
[Abstract]:2012 is the twenty-fifth year of finance company in China since 1987. Through the first financial company, Dongfeng Automotive Finance Company was born, 25 years, the product of the combination of the financial companies in recent years, not only has never stopped serving the real economy, and become an important force to promote financial reform and innovation. With the continuous development of enterprise reform and the market economy, the financial risks faced by the company is on the increase.
The finance company is a financial institutions, is also the internal members of enterprise group, non financial institutions to provide financial management services for the enterprise group, the financial companies not only face the financial risk, but also by the group's industry risk, financial company itself of enterprise risk, financial companies once the major risk events, will have a serious impact on the group risk management, group company has strong conductivity on the financial company. So to strengthen the risk management of financial companies, is the long-term development of the financial company. The company financial risk management in our country there are still some problems, such as weak risk awareness, lack of risk management culture; risk governance structure is not reasonable; risk the management content is not comprehensive; the risk management technique is single, the problem of information system is backward, so we should pay more attention to the company's financial risk Management problems. This paper presents the history and development of finance companies, secondly based on risk management theory, to explore the various risks and causes faced financial companies in China, and points out the existing problem in risk management, finally take the SIEMENS finance company and the aerospace science and technology finance company risk management practice as the case of improve the risk management of financial companies in China and put forward some suggestions.
The article is divided into five parts: the first part puts forward the research background of this paper, expounds the theoretical and practical significance of risk management for financial companies, and briefly introduces the research ideas, innovations and shortcomings.
The second part introduces the definition of financial companies in different countries, and the theory of financial companies, including transaction cost theory, the theory of internal capital market, the combination of the theory expounded. The domestic and foreign research literature is divided into the introduction of financial companies and foreign for example, function, status quo and development trend. Risk management is carried out respectively;
The third part is mainly about the development of financial companies, including the four stages of development of financial companies and the current development status, type of financial companies, financial companies and the company's financial department, settlement center, difference between commercial banks, finance companies of enterprise group development function etc.;
The fourth part starts from the theory of risk management, respectively, definition of risk management, risk management, introduces the risk management process, analysis of risks of financial companies in China on the basis of this, including the risk industry, financial risk, business risk, and the causes of these risks, and the financial company in the practice of risk management problems;
The fifth part takes the risk management practice of SIEMENS financial company and China Aerospace Science and technology finance company as a case, and combines the problems of financial company risk management in the fourth part, and draws some suggestions for improving financial company's risk management in China.

【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.39

【引证文献】