我国农村小额信贷机构财务风险控制研究

发布时间：2018-04-01 09:33

本文选题：农村小额信贷　切入点：财务风险　出处：《湖南大学》2013年硕士论文

【摘要】：农村小额信贷作为一种专门服务于农村中低收入人群的金融创新制度，在消除贫困、完善农村金融体系等方面发挥了重要的作用。农村小额信贷机构目标客户以及自身业务的特殊性，决定了其在经营过程中必然受到各类风险的威胁。我国农村小额信贷起步较晚，管理水平落后，风险问题更为突出，严重影响机构的持续发展。因此，以提高农户资金供给、解决贫困和“三农”问题为目的，系统地研究我国农村小额信贷机构的风险问题具有十分重要的现实意义。财务风险客观存在于经济主体的财务活动中，是各种风险因素货币形式的集中反映。本文基于财务视角来研究农村小额信贷机构风险及风险控制问题。首先，本文在相关理论和研究的基础上框定了农村小额信贷机构财务风险的内涵及主要特征。随后，结合农村小额信贷业务和财务风险特征，借鉴系统论和控制论的思想，分析了在内外部不确定因素作用下农村小额信贷机构财务风险的形成机理——农村小额信贷机构财务风险生成传导机制，且在此基础上运用层次分析法建立农村小额信贷机构财务风险评估指标体系。再者，利用前文的财务风险评估模型分析和考察了我国农村小额信贷机构财务风险现状并进一步探究其特殊原因。最后，基于前文的研究，借鉴国际财务风险控制成功经验，提出了适合农村小额信贷机构特点的财务风险控的制基本思路，进而从政策、管理、技术三方面提出加强我国农村小额信贷机构财务风险控制的具体措施和建议，，从而保障我国农村小额信贷的健康持续发展。
[Abstract]:As a kind of financial innovation system, the rural microfinance plays an important role in eliminating poverty and perfecting the rural financial system.The particularity of the target customers and their own business of rural microfinance institutions determines that they must be threatened by all kinds of risks in the course of operation.China's rural microfinance started late, the level of management is backward, the risk problem is more prominent, which seriously affects the sustainable development of institutions.Therefore, it is of great practical significance to systematically study the risk of rural micro-credit institutions in China in order to improve the supply of farmers' funds and solve the problems of poverty and "agriculture, countryside and farmers".Financial risk exists objectively in the financial activities of economic subjects and is a centralized reflection of various risk factors in monetary forms.Based on the financial perspective, this paper studies the risk and risk control of rural microfinance institutions.Firstly, this paper defines the connotation and main characteristics of the financial risk of rural microfinance institutions on the basis of relevant theory and research.Then, combined with the characteristics of rural microfinance business and financial risk, the ideas of system theory and cybernetics are used for reference.This paper analyzes the formation mechanism of the financial risk of rural microfinance institutions under the action of internal and external uncertainties-the financial risk generation and transmission mechanism of rural microfinance institutions.On the basis of this, the financial risk evaluation index system of rural micro-credit institutions is established by using the Analytic hierarchy process (AHP).Furthermore, using the previous financial risk assessment model, this paper analyzes and examines the current situation of financial risk of rural microfinance institutions in China and further explores its special reasons.Finally, based on the previous research and the successful experience of international financial risk control, this paper puts forward the basic idea of financial risk control which is suitable for the characteristics of rural microfinance institutions, and then from the policy, management,In order to ensure the healthy and sustainable development of rural microfinance in China, this paper puts forward some concrete measures and suggestions to strengthen the financial risk control of rural microfinance institutions in China from the three aspects of technology.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.4

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