我国信托行业财务风险评价体系研究

发布时间：2018-02-28 20:35

本文关键词： 信托行业财务风险评价层次分析法　出处：《上海交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：自1979年我国第一家信托公司成立，信托行业在摸索中曲折发展，近些年来通过国家法规的逐步规范，公司自身业务转型、结构调整，创新产品服务等手段措施，发展迅猛，，2012年我国信托资产管理规模达到6.98万亿，超过同期保险业，成为第二大金融子行业。然而，现代市场经济条件下，任何企业都面临着瞬息万变的生存环境，发展越快，越不能忽视风险。现代金融理论发展研究的核心内容就是金融风险管理，面对日益加剧的市场竞争，建立有效的风险防范与控制体系不仅是大环境要求，也是企业寻求发展的内在要求。本文旨从财务风险角度出发，寻找合适指标构建评价体系，对信托公司财务风险状况作出合理判断，希望能够对信托公司财务风险体系的建立与发展有所帮助。本文共六个部分。首先，主要阐述本文研究背景与意义，对国内外相关研究成果归纳梳理；第二部分论述相关财务风险理论，分析我国现今信托行业财务风险现状；第三部分讲述信托财务风险评价模型构建过程；第四部分利用层次分析法与功效系数法确定评价指标的权重并设定标准；第五部分随机选择两家信托公司，测算其财务风险评价得分验证体系合理性；最后进行归纳总结，提出展望。通过财务风险评价体系的构建，加强全面风险管理，能够有助于信托公司将风险尽量控制在最小范围内，促进其健康持续发展。
[Abstract]:Since the establishment of the first trust company in China in 1979, the trust industry has been developing with twists and turns. In recent years, the trust industry has adopted measures such as the gradual standardization of national laws and regulations, the transformation of the company's own business, structural adjustment, innovation of products and services, etc. In 2012, China's trust asset management scale reached 6.98 tillion, surpassing the insurance industry in the same period, becoming the second largest financial sub-industry. However, under the condition of modern market economy, any enterprise is faced with a rapidly changing living environment, the faster it develops, the more it can not ignore risks. The core content of the research on the development of modern financial theory is financial risk management. In the face of increasingly fierce market competition, it is not only a great environmental requirement to establish an effective risk prevention and control system, but also an inherent requirement for enterprises to seek development. From the angle of financial risk, this paper aims to find the appropriate index to construct the evaluation system, and to make a reasonable judgment on the financial risk of the trust company, in the hope that it can be helpful to the establishment and development of the financial risk system of the trust company. This paper consists of six parts. Firstly, it mainly describes the background and significance of this research, summarizes the related research results at home and abroad; the second part discusses the relevant financial risk theory, analyzes the current situation of financial risk in the trust industry in China. The third part describes the construction process of trust financial risk evaluation model; part 4th uses AHP and efficiency coefficient method to determine the weight of evaluation index and sets the standard; part 5th randomly selects two trust companies. The rationality of the evaluation system of financial risk evaluation is calculated. Finally, the conclusion is made and the prospect is put forward. Through the construction of the financial risk evaluation system and strengthening the overall risk management, it can help the trust company to control the risk in the minimum range as far as possible and promote its healthy and sustainable development.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.49;F830.42

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