信托公司财务风险管理研究

发布时间：2018-01-05 14:17

本文关键词：信托公司财务风险管理研究　出处：《财政部财政科学研究所》2013年硕士论文　论文类型：学位论文

【摘要】：过去20年,我国经济保持高速增长,国民财富迅速积累,居民投资理财的需求迅速增加。在我国目前分业经营、分业监管的金融体制下,信托公司可以横跨货币市场、资本市场、产业市场,相比其他金融机构信托公司投资范围更广泛,投资方式更灵活。信托规模近年来高速增长,并且不断刷新纪录,目前资产管理规模仅次于银行业。信托资产规模巨大增长的背后隐藏着巨大的风险,信托公司如何有效管理财务风险对于信托业长远发展至关重要。在企业管理理论和实践中,财务风险的管理与控制是其中很重要的—环。本文以财务风险管理理论为基础,联系信托业实际发展情况,对信托业发展的外部环境和内部环境进行分析,并提出定性管理与定量管理相结合的财务风险管理办法,为我国信托业财务风险的管理提供政策建议,对信托公司提高财务风险管理能力,有着重要的理论和现实意义。本文先对国内外相关领域的研究方法进行总结,研究信托业近几年发展状况,从信托资产总规模的增长速度、资金信托资金投向、资金信托运用方式等方面对信托业务发展进行数据分析。根据最近频发的兑付危机,分别研究信托业所处环境,以及信托公司自身情况,提出信托公司必须加强自身财务风险管理能力,才能实现长远发展。针对信托公司财务风险管理体系,本文认为信托公司应加强内部控制、建立全面风险管理体系,同时在事前根据不同类型业务建立信用评估体系,在事中及事后建立财务预警体系,实现对财务风险定性与定量管理的结合。从而使信托公司有效管理财务风险,在与其他类型金融机构的竞争中增强自我实力,实现信托业的长远的良性发展。
[Abstract]:In the past 20 years, China's economy has maintained rapid growth, national wealth has accumulated rapidly, and the demand for investment and financial management of residents has increased rapidly. Trust companies can cross the money market, capital market and industrial market. Compared with other financial institutions, trust companies can invest more widely and in more flexible ways. The scale of trust has increased rapidly in recent years. At present, the scale of asset management is second only to that of banking. Behind the huge growth of trust assets, there is a huge risk. How to manage the financial risk effectively is very important for the trust industry to develop in the long-term. In the theory and practice of enterprise management, the management and control of financial risk is very important. Based on the theory of financial risk management, this paper relates to the actual development of trust industry. This paper analyzes the external and internal environment of the development of trust industry, and puts forward the financial risk management method which combines qualitative management with quantitative management, and provides policy advice for the management of financial risk of trust industry in China. It has important theoretical and practical significance to improve the financial risk management ability of the trust company. This paper summarizes the research methods of related fields at home and abroad, studies the development of trust industry in recent years, from the growth rate of the total scale of trust assets, the investment of funds trust funds. According to the recent frequent payment crisis, the paper studies the trust industry environment and the trust company's own situation. It is pointed out that trust companies must strengthen their financial risk management ability in order to achieve long-term development. According to the financial risk management system of the trust company, this paper thinks that the trust company should strengthen the internal control, establish the comprehensive risk management system, and establish the credit evaluation system according to different types of business in advance. In order to realize the combination of qualitative and quantitative management of financial risk, the trust company can effectively manage financial risk and strengthen itself in the competition with other financial institutions. To realize the long-term sound development of the trust industry.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.49

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