香溢融通委托贷款案例分析
发布时间：2018-11-24 10:38
【摘要】：根据有关部门对2011年沪深两市的调查，共有52家上市公司涉及委托贷款业务，总计贷款额度已超过164亿元，在其发布的107份有关委托贷款的公告中可以看出，委托贷款利率普遍较高，年利率最低为12%，最高则已经达到21.6%。 上市公司进行委托贷款的现象频频出现，一方面是由于受到委托贷款高利润的吸引，另一方面是由于中小企业融资难，需要通过委托贷款的方式来弥补资金缺口。这两方面的原因导致一些上市公司为了眼前利益将公司主业放到一边，却将由委托贷款带来的利润当作公司的主要利润来源。 本文所研究的香溢融通公司则是最具典型性的一家上市公司，目前已经有超过6亿元的委托贷款余额。本文通过大量的实证分析数据，细致而深入的剖析了香溢融通委托贷款存在的问题，也反映出上市公司在这方面存在的一些普遍性问题。这种现象不仅对上市公司自身有不利的影响，也加大了社会融资成本，冲击了国家宏观调控政策。 本文结构主要分四个部分：第一部分是文章的绪论，主要介绍了文章的研究背景，，研究意义，研究方法，文章的创新性以及文章结构；第二部分是阐述香溢融通公司委托贷款这一案例。首先介绍了香溢融通公司性质及业务，然后从委托贷款业务的发展、委托贷款出现逾期、展期详细的介绍了香溢融通委托贷款这一案例；第三部分是通过案例的介绍，解析香溢融通委托贷款所存在的四个问题隐患，分别为公司偏离主营业务、公司资产减值、公司委托贷款逾期、展期风险高以及公司内部监管失灵；第四部分是，通过此案例存在的问题隐患反映目前上市公司在委托贷款方面所存在的普遍性问题,并分别从内部、外部、微观、宏观多个层次提出了详细而深入的解决对策。
[Abstract]:According to a survey conducted by the relevant departments on the Shanghai and Shenzhen stock exchanges in 2011, a total of 52 listed companies were involved in entrustment loan business, with a total loan quota of more than 16.4 billion yuan, as can be seen from the 107 announcements on entrusted loans issued by them. The principal loan interest rate is generally high, the lowest annual interest rate is 12, the highest has reached 21.6um. The phenomenon of entrustment loan of listed company appears frequently, on the one hand, it is attracted by the high profit of entrustment loan, on the other hand, because of the financing difficulty of small and medium-sized enterprises, we need to make up the fund gap by entrustment loan. These two reasons lead some listed companies to put aside their main business for the immediate benefit, but use the profit from entrusted loan as the main profit source of the company. The Xiangyangtong Company studied in this paper is the most typical listed company, which has a principal loan balance of more than 600 million yuan. Through a large number of empirical analysis data, this paper analyzes the problems existing in the entrusted loan of Xiangyi financing Company in detail and deeply, and also reflects some common problems of listed companies in this respect. This phenomenon not only has a negative impact on the listed companies themselves, but also increases the social financing costs and impacts the national macro-control policies. The structure of this paper is divided into four parts: the first part is the introduction of the article, mainly introduces the research background, research significance, research methods, the innovation of the article and the structure of the article; The second part is to expound the case of loan entrusted by Xiangyi Finance Company. Firstly, it introduces the nature and business of Xiangyi Finance Company, and then introduces the case of entrustment loan from the development of entrusted loan business, which is overdue. The third part is through the case introduction, analyzes the four hidden dangers of Xiangyangfangtong entrustment loan, respectively for the company deviates from the main business, the company assets impairment, the company entrusts the loan to be overdue, The risk of extension is high and the internal supervision of the company is out of order; The fourth part is that the hidden trouble of this case reflects the common problems existing in entrustment loan of listed companies at present, and puts forward detailed and in-depth solutions from internal, external, micro and macro levels.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.4
本文编号：2353373
[Abstract]:According to a survey conducted by the relevant departments on the Shanghai and Shenzhen stock exchanges in 2011, a total of 52 listed companies were involved in entrustment loan business, with a total loan quota of more than 16.4 billion yuan, as can be seen from the 107 announcements on entrusted loans issued by them. The principal loan interest rate is generally high, the lowest annual interest rate is 12, the highest has reached 21.6um. The phenomenon of entrustment loan of listed company appears frequently, on the one hand, it is attracted by the high profit of entrustment loan, on the other hand, because of the financing difficulty of small and medium-sized enterprises, we need to make up the fund gap by entrustment loan. These two reasons lead some listed companies to put aside their main business for the immediate benefit, but use the profit from entrusted loan as the main profit source of the company. The Xiangyangtong Company studied in this paper is the most typical listed company, which has a principal loan balance of more than 600 million yuan. Through a large number of empirical analysis data, this paper analyzes the problems existing in the entrusted loan of Xiangyi financing Company in detail and deeply, and also reflects some common problems of listed companies in this respect. This phenomenon not only has a negative impact on the listed companies themselves, but also increases the social financing costs and impacts the national macro-control policies. The structure of this paper is divided into four parts: the first part is the introduction of the article, mainly introduces the research background, research significance, research methods, the innovation of the article and the structure of the article; The second part is to expound the case of loan entrusted by Xiangyi Finance Company. Firstly, it introduces the nature and business of Xiangyi Finance Company, and then introduces the case of entrustment loan from the development of entrusted loan business, which is overdue. The third part is through the case introduction, analyzes the four hidden dangers of Xiangyangfangtong entrustment loan, respectively for the company deviates from the main business, the company assets impairment, the company entrusts the loan to be overdue, The risk of extension is high and the internal supervision of the company is out of order; The fourth part is that the hidden trouble of this case reflects the common problems existing in entrustment loan of listed companies at present, and puts forward detailed and in-depth solutions from internal, external, micro and macro levels.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.4
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