A担保有限公司财务风险分析与控制研究

发布时间：2018-03-12 08:44

本文选题：担保公司　切入点：财务风险分析　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着国家对中小微企业的大力扶持,担保行业发展迅速。作为银行和中小企业之间特殊的中介存在,担保公司在财务风险上存在着一定的特有性,日常经营中的财务风险看似较低,但是每一笔业务都会形成担保公司的或有负债,大量的或有负债都可能转化为真正债务,形成巨大的财务风险。因此对于担保机构乃至整个担保行业来说,及早地发现运营过程中出现的财务风险,有针对性地制定高效的规避和整治措施,尽最大可能地阻止财务风险的发生或减弱财务风险的影响是其健康发展的关键所在。本文共分为四部分,第一部分为绪论,介绍本文的写作背景、选题意义,梳理国内外研究现状,总结研究方法,介绍可能创新点与不足之处。第二部分为本文的理论部分,介绍财务风险的概念,对财务风险的特征、成因作出界定,其次对财务风险管理基本程序:财务风险识别、财务风险评价、财务风险控制中涉及的理论知识进行了梳理,为本文的写作提供了理论基础。第三部分为案例分析,本文以A担保有限公司为例,主要采用成因分析法从财务风险内部、外部成因入手,采用定性与定量相结合的方式对A担保有限公司面临的财务风险进行分析,得出财务风险可能爆发点,对症下药,给出A担保有限公司面对财务风险应该采取包括健全受保客户审查制度、拓展合作银行规模、培养全员财务风险管理意识等的控制措施。最后,将A担保有限公司的财务风险分析和控制办法进一步推广至吉林省内的商业性担保公司中去,为吉林省内商业性担保机构的健康发展贡献一己之力。
[Abstract]:As a special intermediary between banks and small and medium-sized enterprises, the guarantee company has some special financial risk with the support of small and medium-sized enterprises. The financial risks in day-to-day operations seem to be low, but each business creates contingent liabilities of the guarantee company, and large contingent liabilities can be converted into real liabilities. Therefore, for the guarantee organizations and even the entire guarantee industry, to discover the financial risks in the operation process as early as possible, and to formulate effective measures to circumvent and rectify them, The key to its healthy development is to prevent the occurrence of financial risk or weaken the influence of financial risk as far as possible. This paper is divided into four parts, the first part is the introduction, introduces the background of this paper, the significance of the topic, The second part is the theoretical part of this paper, which introduces the concept of financial risk, the characteristics and causes of financial risk. Secondly, the basic procedures of financial risk management: financial risk identification, financial risk evaluation, financial risk control, theoretical knowledge involved in financial risk control are combed, which provides a theoretical basis for the writing of this paper. The third part is a case study. This article takes A guarantee Limited Company as an example, mainly uses the cause of analysis from the financial risk internal and external causes, uses the qualitative and the quantitative way to carry on the analysis to the A guarantee limited company's financial risk. To get the possible outbreak point of financial risk, the right remedy for the case is given that A guarantee Company Limited should take measures to improve the client audit system and expand the scale of cooperative banks in the face of financial risks. Finally, the financial risk analysis and control measures of A guarantee Company Limited will be further extended to the commercial guarantee companies in Jilin Province. To contribute to the healthy development of commercial guarantee institutions in Jilin Province.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.39

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