小额贷款公司财务战略制定问题探讨
发布时间：2018-08-03 10:03
【摘要】：小额贷款公司是一种源于民间资本的金融组织形式创新,近年来以其便捷、迅速、灵活等特征如雨后春笋般急剧发展。小额贷款公司有效缓解了中小企业融资难的问题,同时还为“三农”的发展提供了必要的资金支持,它不仅促进了我国金融服务体系的发展,而且能够让更多的民间资本有机会进入金融领域。虽然小额贷款公司发展迅猛,但是在这个过程当中也暴露出一系列的缺陷问题,比如一些小额贷款公司由于自身经营管理水平不足导致大量贷款无法收回而不得不暴力收贷;还有一些小额贷款公司发展到一定阶段后就开始面临后续资金供给不足的问题,为了满足贷款需求而变相吸收存款甚至非法融资。外部监管机构面对这些问题却无力管控,其根本原因之一是小额贷款公司的法律地位模糊而导致监管责任界定不清。2015年8月,国务院法制办为了引导包括小额贷款公司在内的非存款类放贷组织规范经营而发布了一个条例——《非存款类放贷组织条例(征求意见稿)》(以下简称《条例》)。该条例属于行政法规,相对于2008公布的《小额贷款公司试点的指导意见》,在法律层面上又提升了一个级别,这一定程度上代表了小额贷款公司已进入了规范发展的新阶段。在崭新的阶段和背景下,小额贷款公司内外部环境正在发生急剧变化,如何引导小额贷款公司在新的环境中不断发展成为学者们探究的重点。财务战略是公司整体战略中必不可少的组成部分,正确制定科学有效的财务战略是实现公司目标的关键。完善的财务战略可以有效整合公司财务资源,提高公司财务弹性,为公司的可持续发展提供资金保障。因此,本文选择小额贷款公司财务战略为研究对象,综合梳理小额贷款公司内外部环境,并结合经济新常态下财务战略制定原则,对小额贷款公司的财务战略制定过程中出现的问题进行深入研究,旨在为小额贷款行业阳光规范发展提供一定的指引作用。引言部分阐述了本文的研究背景、国内外研究现状、研究意义、研究思路和方法以及研究框架。第二部分结合理论知识,并以政策文件为线索,详细地梳理了小额贷款公司的发展历程;同时对财务战略相关理论进行梳理,主要包括财务战略的类型、财务战略制定的影响因素等。本文第三部分分析了现阶段我国小额贷款公司面临的新环境,主要分为经济环境、行业竞争环境和内部经营环境,并指出发展中存在的机遇与挑战,此为小额贷款公司财务战略的分析部分。本文的第四部分是依据小额贷款公司生命周期的时间序列展开的,主要是针对其财务战略的制定与选择等问题进行深入探讨,第五部分是战略的实施与评价部分。本文选择小额贷款公司为财务战略分析的载体,深入分析了小额贷款公司制定财务战略过程中出现的各种问题,有针对性地为小额贷款行业的健康可持续发展提供一些可行的理论建议,同时普及财务战略思想在各类主体的财务管理中的运用。
[Abstract]:The microfinance company is a kind of financial organization innovation derived from the folk capital. In recent years, the microfinance company has developed rapidly with its convenience, rapid, flexible and so on. The microfinance company has effectively relieved the problem of financing for small and medium-sized enterprises, and also provided the necessary financial support for the development of "three rural". It not only promoted me. The development of the national financial service system can make more private capital have the opportunity to enter the financial field. Although the microfinance company has developed rapidly, it also exposes a series of defects in this process, such as the lack of a large number of loans due to the lack of management level of some microfinance companies. In order to meet the demand of the loan, some small loan companies have developed to a certain stage to absorb deposits and even illegal financing in order to meet the demand for loans. The external regulators are unable to control these problems. One of the fundamental reasons is the legal status model of the microfinance company. In August.2015, the legal office of the State Council issued a regulation to guide non deposit lending organizations including microfinance companies, including the non deposit lending organization Ordinance (hereinafter referred to as the regulations) (hereinafter referred to as the regulations). The regulations belong to the administrative regulations and are published relative to 2008. In a new stage and background, the internal and external environment of the microfinance company is changing, and how to guide the small loan company to be new in the new stage and background. The continuous development of the environment has become the focus of the scholars. The financial strategy is an essential part of the company's overall strategy. The key to achieving the company's goal is to make a correct and effective financial strategy. The perfect financial strategy can effectively integrate the financial resources of the company, improve the financial flexibility of the company, and provide the sustainable development of the company. Therefore, this paper chooses the financial strategy of the small loan company as the research object, comprehensively combs the internal and external environment of the microfinance company, and combines the principles of financial strategy formulation under the new normal economy, and makes an in-depth study on the problems arising in the financial strategy formulation process of the microfinance company, aiming at the sunshine of the microfinance industry. The introduction explains the background of the research, the current research situation at home and abroad, the research significance, the research ideas and methods and the research framework. The second part combines the theoretical knowledge and the policy documents as the clue, and details the development process of the microfinance companies; at the same time, the financial strategy is related to the theory of financial strategy. The third part analyzes the new environment of microfinance companies in China at the present stage, mainly divided into economic environment, industry competition environment and internal management environment, and points out the opportunities and challenges in the development of microfinance companies. This is a small loan company. The fourth part of this paper is based on the time series of the life cycle of the microfinance company, mainly focusing on the formulation and selection of its financial strategy, and the fifth part is the implementation and evaluation of the strategy. This article chooses the small loan company as the carrier of the financial strategy analysis. This paper analyzes various problems in the process of making financial strategy of small loan companies, and provides some feasible theoretical suggestions for the healthy and sustainable development of the microfinance industry. At the same time, it will popularize the use of financial strategy in the financial management of various types of subjects.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.39
本文编号：2161396
[Abstract]:The microfinance company is a kind of financial organization innovation derived from the folk capital. In recent years, the microfinance company has developed rapidly with its convenience, rapid, flexible and so on. The microfinance company has effectively relieved the problem of financing for small and medium-sized enterprises, and also provided the necessary financial support for the development of "three rural". It not only promoted me. The development of the national financial service system can make more private capital have the opportunity to enter the financial field. Although the microfinance company has developed rapidly, it also exposes a series of defects in this process, such as the lack of a large number of loans due to the lack of management level of some microfinance companies. In order to meet the demand of the loan, some small loan companies have developed to a certain stage to absorb deposits and even illegal financing in order to meet the demand for loans. The external regulators are unable to control these problems. One of the fundamental reasons is the legal status model of the microfinance company. In August.2015, the legal office of the State Council issued a regulation to guide non deposit lending organizations including microfinance companies, including the non deposit lending organization Ordinance (hereinafter referred to as the regulations) (hereinafter referred to as the regulations). The regulations belong to the administrative regulations and are published relative to 2008. In a new stage and background, the internal and external environment of the microfinance company is changing, and how to guide the small loan company to be new in the new stage and background. The continuous development of the environment has become the focus of the scholars. The financial strategy is an essential part of the company's overall strategy. The key to achieving the company's goal is to make a correct and effective financial strategy. The perfect financial strategy can effectively integrate the financial resources of the company, improve the financial flexibility of the company, and provide the sustainable development of the company. Therefore, this paper chooses the financial strategy of the small loan company as the research object, comprehensively combs the internal and external environment of the microfinance company, and combines the principles of financial strategy formulation under the new normal economy, and makes an in-depth study on the problems arising in the financial strategy formulation process of the microfinance company, aiming at the sunshine of the microfinance industry. The introduction explains the background of the research, the current research situation at home and abroad, the research significance, the research ideas and methods and the research framework. The second part combines the theoretical knowledge and the policy documents as the clue, and details the development process of the microfinance companies; at the same time, the financial strategy is related to the theory of financial strategy. The third part analyzes the new environment of microfinance companies in China at the present stage, mainly divided into economic environment, industry competition environment and internal management environment, and points out the opportunities and challenges in the development of microfinance companies. This is a small loan company. The fourth part of this paper is based on the time series of the life cycle of the microfinance company, mainly focusing on the formulation and selection of its financial strategy, and the fifth part is the implementation and evaluation of the strategy. This article chooses the small loan company as the carrier of the financial strategy analysis. This paper analyzes various problems in the process of making financial strategy of small loan companies, and provides some feasible theoretical suggestions for the healthy and sustainable development of the microfinance industry. At the same time, it will popularize the use of financial strategy in the financial management of various types of subjects.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.39
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