【作者】 刘萍；

【导师】 陈立文；

【作者基本信息】 河北工业大学 ， 工商管理硕士（专业学位）， 2021， 硕士

【摘要】 融资租赁不但具备融资优势,而且具备融物优势,1952年其在美国诞生之后,实现了高速发展,逐渐变成了全球应用广泛、颇受青睐的非银行金融模式。实施改革开放之后,中国衍生出了融资租赁产业,在较长时间的发展过程中,融资租赁的市场规模实现了快速发展,融资租赁企业数量持续攀升。然而,因为中国融资租赁行业发展周期不长,相关法律机制不够健全,再加上市场环境等诸多要素的制约,所以和西方发达国家对比,中国融资租赁产业经营风险的综合管理与控制能力相对较差。因为融资租赁企业业务相对复杂、关系到三方群体等特质,需管理两大合同,而且利益关联主体相对较多,造成其承担的风险极大。这也导致融资租赁业务期限较长,衍生了长期风险的各类问题,不可控的因素相对较多。所以,建立更为合理的风险评价指标系统,对新时代的融资租赁企业是必须完成的工作。KJ租赁公司随着规模不断扩大,面对的风险也更加复杂多样,风险管理的各类问题也日趋显著,怎样高效管理融资租赁业务的风险,也是迫切需要解决的问题。本文以KJ租赁公司为案例进行研究,通过分析发现公司在融资租赁业务风险管理方面存在的问题,找到改善措施,提高KJ租赁公司在融资租赁业务方面风险管理能力,建立一套科学、合理、健全、应用范围广的风险管理体系。本文首先围绕着研究背景、国内外研究现状进行全方位分析,同时论述了融资租赁、风险管理等一系列理论概念,使论文的理论分析与实证研究拥有了理论支持。其次,以KJ租赁公司为研究对象,介绍了其公司概况,通过访谈法总结分析KJ租赁公司融资租赁业务面临风险类型,以及当前风险管理体系。再次,建立KJ租赁公司CAMELS指标体系,通过CAMELS指标体系对KJ租赁公司信用、操作、租赁物、流动性以及市场风险五个方面进行评级,定量分析其风险管理中存在的问题。最后,针对发现的问题,提出了可行性对策建议,可以通过动态监管信用风险、关注市场风险、防范操作风险、加强实物资产管理等方式加强风险管理。本文研究补充了对于融资租赁行业风险管理研究的案例,使融资租赁风险管理相关研究更加丰富,为进一步完善融资租赁行业的风险管理提供理论依据,为同类企业的风险管理工作提供参照。更多还原

【Abstract】 Financial leasing not only has advantages in financing funds,but also in financing assets.Since its birth in the United States in 1952,it has achieved rapid development and gradually become a widely used and popular non-bank financial model in the world.After the implementation of reform and opening up,China has derived the finance leasing industry.Nowadays,the scale of the industry has been expanded rapidly,and the number of financial leasing companies continues to rise.However,in contrast with the situation in developed countries,China’s financial leasing has a low level of operational risk management and control due to the short development cycle of the industry,the inadequate legal mechanism and the restriction of market environment and other factors.As the finance leasing company itself has complicated business,it is related to the characteristics of tripartite groups,and needs to manage two major contracts at the same time.There are relatively many stakeholders,resulting in great risks for them to bear.In addition,the term of each financial leasing business is too long,and long-term risks will follow,uncontrollable factors are relatively complex.Therefore,the establishment of a more reasonable risk evaluation index system.With the expansion of the scale,the risks faced by KJ Leasing Company are more complex and diverse,and the risk management issues are prominent.How to manage the current financial leasing risk more efficiently is also an urgent problem to be dealt with.This paper takes KJ Leasing Company as a case study.Through the analysis,we found the problems in the risk management of the company’s financial leasing business,found improvement measures,improved the risk management ability of KJ Leasing Company in the financial leasing business,and established a scientific,reasonable,sound and widely applied risk management system.Firstly,this paper makes a comprehensive discussion on the analyze the background and results,and points out a series of theoretical concepts of financial leasing,risk management and financial leasing risk management,which has a great theoretical support for the theoretical analysis and empirical research of the paper.Secondly,taking KJ Leasing Company as the research object,the paper introduces its company profile,summarizes and analyzes the types of risks faced by the financial leasing business of KJ Leasing Company through interviews,and the current risk management status in the business process.Thirdly,the CAMELS index system structure of KJ Leasing Company is established.Through the CAMELS index system,the 5 aspects of credit risk,operational risk,lease risk,liquidity risk and market risk of KJ Leasing Company are rated,and the problems in its risk management are quantitatively analyzed.Finally,in view of the problems found,through the dynamic supervision of credit risk,focus on market risk,prevent operational risk,and strengthen the management of physical assets,4 feasible countermeasures and suggestions are proposed.This research supplements the case study on risk control of financial leasing industry,enriches the relevant research on financial leasing risk management,provides a theoretical basis for further improving the risk control of financial leasing industry,it provides some reference for the risk control of similar enterprises.更多还原