渤海租赁股份有限公司财务风险管理研究

发布时间：2018-04-04 21:33

本文选题：融资租赁　切入点：财务风险　出处：《华东交通大学》2014年硕士论文

【摘要】：自2007年以来，我国融资租赁行业一直处于较快发展，目前已有大大小小的融资租赁公司一千多家，但是和西方发达国家相比，我国的融资租赁行业还处于起步期，，快速发展的背后其问题也是不容忽视的。目前融资租赁企业“重业务轻风险”现象日益突出，为了促使融资租赁行业的健康发展，加强融资租赁企业财务风险管理是至关重要的。本文的研究目的在于通过分析渤海租赁股份有限责任公司财务风险管理中存在的问题，从不同角度对加强其财务风险管理提出一些意见，以期能够对完善我国融资租赁行业的财务风险管理有所帮助。本文的前半部分是理论研究，介绍了本文的研究背景和研究意义，并对相关文献进行回顾和综述，接着论述融资租赁企业财务风险的定义，具体是指融资租赁企业在资金筹集、使用、回收、分配等各项财务活动中，由于承租人、相关第三者和融资租赁企业内部等各种不确定因素的影响，使投资者的实际财务收益与预期财务收益发生差异而使企业陷入财务困境甚至破产的可能性。融资租赁企业的财务风险具有复杂性和广泛性，其财务风险来源可以分为宏观、中观、微观三个层面。其中宏观层面的风险来源主要包括行业监管风险、税收风险、利率风险、汇率风险；中观层面的风险来源主要包括融资租赁行业风险和由承租人带来的行业风险两类；微观层面的风险来源于融资租赁企业本身、客户和供应商。本文由第三章开始展开案例分析，对渤海租赁股份有限公司的财务风险进行识别分析，运用Z-score分析法、现金流量表判别法、财务指标分析方法对该公司的财务风险状况进行评价后发现渤海租赁2012年的财务风险要远高于2011年。第四章在识别和评估渤海租赁股份有限公司财务风险的基础上，总结归纳出提升其财务风险管理措施的一些建设性意见，首先从完善资金运用过程中的风险控制角度指出渤海租赁目前要⑴加强银企合作，拓宽筹资渠道；⑵调整业务结构，分散投资风险；⑶落实公司风控制度；⑷培养专业化队伍；⑸充分利用税收优惠政策等。其次，运用流程图分析法指出公司业务开展过程中的主要风险点，并构建了针对公司本身以及具体项目的财务风险预警系统。
[Abstract]:Since 2007, China's financial leasing industry has been in a rapid development, at present, there are more than 1,000 large and small financial leasing companies, but compared with the western developed countries, our financial leasing industry is still in its infancy.The problems behind the rapid development should not be ignored.At present, the phenomenon that financial leasing enterprises pay more attention to business and risk is becoming more and more prominent. In order to promote the healthy development of financial leasing industry, it is very important to strengthen financial risk management of financial leasing enterprises.The purpose of this paper is to analyze the problems existing in the financial risk management of Bohai Lease Company Limited, and to put forward some opinions on strengthening the financial risk management from different angles.In order to improve the financial risk management of financial leasing industry in China.The first part of this paper is the theoretical research, introduces the research background and significance of this paper, reviews and summarizes the relevant literature, and then discusses the definition of financial risk of financial leasing enterprises, specifically refers to the financing leasing enterprises in raising funds.In the use, recovery, distribution and other financial activities, due to various uncertain factors such as the lessee, the related third party and the interior of the financial leasing enterprise,The possibility that the investors' actual financial income is different from the expected financial income and the enterprise is in financial distress or even bankruptcy.The financial risk of financial leasing enterprises is complex and extensive, and its financial risk sources can be divided into three levels: macro, meso and micro.The macro-level risk sources mainly include the industry supervision risk, tax risk, interest rate risk, exchange rate risk; the meso-level risk source mainly includes the financial leasing industry risk and the industry risk brought by the lessee.Micro-level risk comes from the financial leasing company itself, customers and suppliers.This article starts from the third chapter to start the case analysis, carries on the identification analysis to the Bohai leasing stock limited company's financial risk, uses the Z-score analysis method, the cash flow statement discriminant method,The financial risk of Bohai leasing in 2012 is much higher than that in 2011.In chapter four, on the basis of identifying and evaluating the financial risk of Bohai leasing co., Ltd., it sums up some constructive suggestions to improve the financial risk management measures of Bohai leasing co., Ltd.Firstly, from the point of view of risk control in the process of perfecting the use of funds, the author points out that Bohai leasing should strengthen the cooperation between banks and enterprises, widen the channels of raising funds, adjust the business structure and spread the investment risk.Make full use of preferential tax policies and so on.Secondly, the main risk points in the process of business development are pointed out by using the flow chart analysis method, and the financial risk early warning system for the company itself and specific projects is constructed.
【学位授予单位】：华东交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.49;F830.42

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