我国国有企业融资性贸易的风险与防范

发布时间：2018-02-14 19:59

本文关键词： 融资性贸易国有企业风险防控客户信用　出处：《对外经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国国有企业开展融资性贸易已造成了多起大额损失事件,融资性贸易风险成为国务院国有资产监督管理委员会要求中央企业重点防范的经营风险。然而在经营过程中,融资性贸易风险管理的难点在于如何对其进行准确界定,其与正常代理业务和赊销业务存在着相似性。本文梳理了国务院国有资产监督管理委员会对融资性贸易的风险管控要求,以及国有企业开展融资性贸易发生大额经济损失的案例;以某国有控股平台公司及其子公司对融资性贸易的管理方式为例,总结了目前国有企业融资性贸易风险管理方式的特点及不足;在此基础上,本文从融资性贸易的开展动机出发,探讨了企业界定融资性贸易的条件。此外,本文还提出了通过两个方面对融资性贸易风险进行管控,一是设置融资性贸易分级评价模式,根据各类融资性贸易的风险采取不同的风险管控手段;二是通过建立客户信用评估体系,对融资性贸易面临的履约风险进行有效评估。本文的核心论点是:对融资性贸易的界定有助于对其进行风险管控,但其风险并非来源于企业开展融资性贸易,而在于企业对货权、货款或客户信用的把控不足。单纯禁止开展全部具有融资性贸易风险特征的业务,不仅不能有效管理融资性贸易风险,还可能会使企业丧失部分开展正常贸易业务的机会。因此,融资性贸易风险管理应关注于识别和应对业务风险,并将对融资性贸易的风险管理纳入到企业对整体业务的常态化风险管控中来,才能真正有效管控业务风险。
[Abstract]:The financing trade of state-owned enterprises in China has caused many large losses. The financing trade risk has become the operating risk that the state-owned assets supervision and administration commission of the State Council requires the central enterprises to guard against. However, in the process of operation, The difficulty of financing trade risk management lies in how to define it accurately. It is similar to the normal agency business and credit sale business. This paper reviews the risk control requirements of the State-owned assets Supervision and Administration Commission of the State Council on financing trade. As well as the case of large economic losses caused by state-owned enterprises in carrying out financing trade, taking the management of financing trade by a state-owned holding platform company and its subsidiaries as an example, This paper summarizes the characteristics and shortcomings of the current financing trade risk management methods of state-owned enterprises, on the basis of which, this paper discusses the conditions of defining financing trade from the perspective of the motivation of financing trade. This paper also puts forward two aspects of financing trade risk management, one is to set up a financing trade rating evaluation model, according to the risks of various types of financing trade risk management and control methods; The second is to evaluate the performance risk of financing trade effectively by establishing customer credit evaluation system. The core point of this paper is that the definition of financing trade can help to control the risk. However, its risk does not come from the enterprise carrying out financing trade, but lies in the lack of control over the right to goods, payment for goods or customer credit. Not only can financial trade risks not be managed effectively, but enterprises may also lose some of their opportunities to engage in normal trade business. Therefore, financing trade risk management should focus on identifying and responding to business risks. And the risk management of financing trade is brought into the normal risk control of the whole business in order to control the business risk effectively.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F276.1;F275

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