中小企业S公司融资贷款的信用担保评估研究

发布时间：2018-08-27 05:45

【摘要】：融资担保业是为解决中小企业融资难、优化资源配置、推动国民经济进一步发展而兴起的。该行业的中小企业客户群财务不规范特征明显，因而是集风险与收益为一体却又极度不配比。目前，国内外关于担保评估的研究主要是资信评估，较少涉及反担保措施评估，对两者结合的系统研究更少。因此，为促进担保业的发展，应对担保项目风险进行全面科学的评估。本文以J担保机构项目S的担保评估为研究对象，对推动担保业项目风险管理具有重要意义。首先，文章阐述了信用担保评估的相关理论，包含资信评估与反担保措施评估，并在此过程中对我国担保机构实际操作中的担保评估模式做了详细介绍，分析了业务操作和风险控制方面的不足。接着，深入分析了S公司融资贷款的信用担保背景情况，包括S公司的资信情况和财务情况。然后，结合本次研究目的，从资信评估与反担保措施评估两个角度出发，探究了J担保机构在信用担保项目评估时的评估过程与评估方法。最后，从非技术层面与技术层面分别提出改进建议。本文认为应加大担保行业协会、政府机构及担保机构三者在评估引导、评估规范、评估操作等方面的管理力度。同时在评估过程中，要根据不同项目的特殊环境注意资信评估的资料调取和分析，并细化资信评分过程；在反担保措施评估方面，不应局限于某一种绝对的评估方法，，强调要以资信评估结论为基础，结合不同的评估假设、担保期限及反担保资产所处城市环境背景为因素，以抵押价值类型为评估前提，选择适当的评估方法。
[Abstract]:Financing guarantee industry is to solve the financing difficulties of SMEs, optimize the allocation of resources, and promote the further development of the national economy. The characteristics of financial irregularities of small and medium-sized enterprises in this industry are obvious, so it is a combination of risk and income, but extremely out of proportion. At present, the domestic and foreign research on guarantee evaluation is mainly credit evaluation, less involved in the evaluation of anti-guarantee measures, and less systematic research on the combination of the two. Therefore, in order to promote the development of guarantee industry, guarantee project risk should be comprehensively and scientifically assessed. This paper takes the guarantee evaluation of J guarantee institution project S as the research object, which is of great significance to promote the risk management of guarantee industry project. First of all, the paper describes the relevant theories of credit guarantee evaluation, including credit assessment and anti-guarantee measures evaluation, and in the process of the guarantee agencies in China in the actual operation of the security evaluation model made a detailed introduction. The shortcomings of business operation and risk control are analyzed. Then, the paper analyzes the credit guarantee background of S Company, including S Company's credit and financial situation. Then, combined with the purpose of this study, this paper probes into the evaluation process and evaluation method of J guarantee institution in the evaluation of credit guarantee project from the two angles of credit rating and counter-guarantee measure evaluation. Finally, the improvement suggestions are put forward from the non-technical level and the technical level respectively. This paper holds that the management of guarantee industry associations, government agencies and guarantee agencies should be strengthened in the aspects of evaluation guidance, evaluation norms, evaluation operations, and so on. At the same time, in the evaluation process, attention should be paid to obtaining and analyzing the information of credit assessment according to the special circumstances of different projects, and to refining the credit rating process. In the evaluation of counter-guarantee measures, it should not be limited to one kind of absolute evaluation method. It is emphasized that based on the conclusion of credit evaluation, combined with different evaluation assumptions, the guarantee period and the urban environment background of the anti-secured assets, and taking the type of mortgage value as the premise, the appropriate evaluation method should be selected.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.4;F276.3

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