Y公司JY事业部融资租赁风险的识别与防范

发布时间：2018-10-19 16:44

【摘要】：融资租赁这个外来词汇,伴随着中国改革开放的步伐已经进入中国31年了,在这31年间,它几经风雨,几经沧桑。从最初用来弥补外汇资金不足,到现在的融资与融物为一体的金融模式。融资租赁这种模式的存在,不仅有效解决了企业发展过程中对设备、资金的需要,而且通过一些金融衍生手段,解决了企业在银行信用之外融资的问题。由此可见,融资租赁的出现有效的解决了企业在发展中遇到的资金、设备需求等问题。随着融资租赁规模的不断扩大、业务涉及的行业也越来越广泛,风险的识别与防范问题也显得越来越突出。本论文以Y公司JY行业为研究对象,讲述该公司在攀升业务利润、拓展市场、实现战略布局过程中遇到的风险,借此阐述融资租赁行业如何对风险进行有效的识别与防范、如何进行业务有效管理、如何保障业务稳健发展。本论文站在承租人自身运营以及出租人的角度提出问题、分析问题、解决问题,对融资租赁项目操作中存在的问题进行分析。通过CAMELS风险评估方法分析Y公司JY事业部在运营管理方面存在的问题。采用承租人财务风险法、承租人基本情况分析法分析,在承租人选择、承租人财务情况变化、承租人经营情况变化的情况下对租金偿还造成的影响,并对发现的问题进行评价,找出风险存在的根本原因。为有效防止风险,在论文的最后设计了一套风险防范方法,从风险认知体系建立到建立风险防范体系再到承租人风险防范对策,从这三个维度来防范风险,将风险控制在可以接受的范围之内。希望通过本论文的研究,能为融资租赁的风险管理提供有益借鉴的依据。
[Abstract]:With the pace of China's reform and opening up, financial leasing has entered China for 31 years. During this 31 years, it has been through many storms and vicissitudes. From the initial use to make up for the shortage of foreign exchange funds, to the present financial model of financing and finance as a whole. The existence of financial leasing model not only effectively solves the need of equipment and capital in the process of enterprise development, but also solves the problem of financing outside bank credit through some financial derivatives. It can be seen that the emergence of financial leasing effectively solves the problems of capital and equipment demand in the development of enterprises. With the continuous expansion of the scale of financial leasing, the business involves more and more extensive industries, and the problem of risk identification and prevention is becoming more and more prominent. This paper takes Y company JY industry as the research object, narrates the risk that the company is facing in the process of climbing the business profit, expanding the market and realizing the strategic layout, and then expounds how to identify and prevent the risk effectively in the finance leasing industry. How to carry on the business effective management, how to guarantee the business steady development. In this paper, from the perspective of the lessee's own operation and the lessor's point of view, this paper puts forward the problem, analyzes the problem, solves the problem, and analyzes the problems existing in the operation of the financial lease project. This paper analyzes the problems in operation management of JY Division of Y Company by means of CAMELS risk assessment method. The method of lessee's financial risk and the analysis of lessee's basic situation are used to analyze the influence of lessee's choice, lessee's financial situation and lessee's operating condition on rent repayment, and the problems found are evaluated. Find out the root cause of the risk. In order to prevent risks effectively, a set of risk prevention methods is designed in the last part of the paper, from the establishment of risk cognition system to the establishment of risk prevention system to the risk prevention countermeasures of lessee, and from these three dimensions to prevent risks. Keep the risk within acceptable limits. Through the research of this paper, we hope to provide a useful reference for the risk management of financial leasing.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.49

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