我国信托公司财务风险评价研究

发布时间：2018-01-26 02:40

本文关键词： 信托公司财务风险评价因子分析聚类分析　出处：《暨南大学》2013年硕士论文　论文类型：学位论文

【摘要】：信托是我国金融业的重要组成部分，其管理的总资产规模已于2012年底超越保险业，成为管理资产规模仅次于银行业的第二大金融主体。因此，信托业能否健康、稳定的发展对我国金融业至关重要。首先，本文立足于对我国信托公司财务风险的研究，总结和梳理了经典的财务风险理论模型，分析了金融业财务风险的特点及其主要表现形式，为信托公司财务风险的研究奠定了理论基础；其次，本文通过国内外信托行业的对比分析，结合我国信托业的实际状况，梳理了我国信托业的发展路径，归纳了我国信托业与发达国家成熟信托市场在运行机制、业务结构及信托法律法规上的区别，并由此辨别可能影响我国信托公司财务风险的因素；第三，本文在参考经典的财务风险体系模型的基础上，结合我国信托公司的实际情况，建立了适合我国信托公司客观情况的财务风险评价指标体系，并且利用它对我国信托公司的财务风险进行实证分析，，得出的结论认为，我国信托公司财务风险取决于公司自有经营风险及来自整个行业系统风险；最后，文章利用信托公司财务风险的实证分析结论，从信托公司及信托行业两个角度提出信托公司的财务风险防范策略，以期对我国信托业的健康发展有一定的实际参考意义。
[Abstract]:Trust is an important part of China's financial industry. In end of 2012, the total assets under management have surpassed the insurance industry and become the second largest financial entity after the banking industry. Whether the trust industry can be healthy and stable development is very important to our financial industry. Firstly, based on the research on the financial risk of the trust company in China, this paper summarizes and combs the classical financial risk theory model, and analyzes the characteristics and main forms of the financial risk in the financial industry. It lays a theoretical foundation for the research of financial risk of trust company. Secondly, this article through the domestic and foreign trust industry contrast analysis, unifies our country trust industry actual situation, combs our country trust industry the development path. The differences in operation mechanism, business structure and trust laws and regulations between the trust industry of our country and the mature trust market in developed countries are summarized, and the factors that may affect the financial risk of trust companies in our country are identified. Thirdly, based on the classical financial risk system model and the actual situation of the trust company in China, this paper establishes a financial risk evaluation index system suitable for the objective situation of the trust company in our country. And using it to analyze the financial risk of the trust company in our country, the conclusion is that the financial risk of the trust company of our country depends on the risk of the company's own management and the risk from the whole industry system. Finally, the paper puts forward the financial risk prevention strategy of trust company from the perspective of trust company and trust industry by using the empirical analysis conclusion of financial risk of trust company. With a view to the healthy development of trust industry in China has a certain practical reference significance.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.49;F830.42

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