【作者】 李想；

【导师】 江其玟； 王成著；

【作者基本信息】 东南大学 ， 工商管理（专业学位）， 2022， 硕士

【摘要】 在我国的金融体系中,银行业占据着重要的地位,其平稳运行是国家金融体系得以健康发展的关键。自2008年开始,融资租赁行业在我国得到飞速发展,金融租赁公司是经银保监会批准的提供融资租赁等相关金融服务的非银金融机构,所属监管机构为注册地所在银保监局,适用2014年3月13日中国银监会令2014年第3号《金融租赁公司管理办法》,按要求报送1104报表,作为非现场监管的主要手段。伴随着业务逐步扩大,资产规模逐渐增长,财务风险发生的可能性也在逐步提高,要想实现公司稳步健康可持续发展,必须顺应发展的必然规律,高效识别潜在财务风险,作出正确的评价,在业务发展过程中对财务风险进行控制,从源头上对财务风险进行防范,建立适合本公司的财务风险管理体系。本文对提高S金融租赁公司财务风险管理水平具有一定的理论和现实指导意义。本文以S金融租赁公司为研究对象,采用文献研究法、案例研究法和问卷调查法,依照风险的识别、评价、控制与防范的四个步骤,对S金融租赁公司的财务风险管理进行分析。首先,介绍了1104报表的含义与构成,定义金融租赁公司财务风险,总结归纳了国内外财务风险管理的相关研究,接着介绍了S金融租赁公司基本情况、运营现状和1104报表现状,分析公司在四个步骤中可能存在的问题,将1104报表作为公司财务风险识别与评价的数据基础,以“骆驼信用评级指标体系”与相关监管文件为依据,选择财务风险管理指标,构建适合本公司的财务风险评价体系,采用熵权赋值法对各项指标赋以权重,选取有代表性的三家金融机构计算出行业平均水平,并以此来判断S金融租赁公司的财务风险管理水平。最后针对第三章问卷调查反映出的问题以及第四章进行财务风险识别与评价过程中发现的问题,从财务风险的控制与防范两方面提出建议。本文的研究结果对于同类金融租赁公司的财务风险管理具有一定的借鉴和参考价值。通过研究,本文得出以下结论:(1)S金融租赁公司进行财务风险管理,在当前日趋严格的监管下,通过运用1104报表数据能够提高财务风险管理效率;(2)S金融租赁公司进行财务风险识别与评价,这两个步骤作为财务风险管理的基础环节,发挥着指导后续控制与防范的重要功能,是保证公司稳定健康发展的前提保障;(3)S金融租赁公司进行财务风险控制与防范,应当坚守“风险控制与业务发展相平衡”的原则,目的是让公司在业务发展与风险控制之间需要寻找一个平衡点,在激烈的市场竞争中可持续发展。更多还原

【Abstract】 The banking sector plays a significant role in China’s financial system,and the efficient operation of this sector is essential to the sound growth of the country’s financial system.Financial leasing firms are financial entities that offer financing and other financial leasing services in the financial leasing business.Since 2008,the financial leasing sector in China has been proliferating.the primary method of off-site oversight.The likelihood of financial dangers is gradually rising together with the increase of the asset scale and business expansion.To achieve steady,healthy,and sustainable growth,a company must follow the unavoidable law of development,promptly identify and accurately assess the financial risks it faces,manage those risks as the business develops,stop them at the source,and put in place a financial risk management system that is appropriate for the company.administration system.The theoretical and practical advice provided in this article will help S Financial Leasing Company better manage its financial risk exposure.Utilizing S Financial Leasing Company as its research subject,this paper utilizes case study,literature research,and questionnaire research tools to examine S Financial Leasing Company’s financial risk management practices in light of the concepts of risk identification,assessment,control,and prevention.First,it introduces the significance and structure of the1104 statement,clarifies the financial risk faced by the financial leasing company,and compiles pertinent research on financial risk management from both domestic and international sources.Next,it describes the fundamental situation of the S financial leasing company,its current operational status,and the status of the 1104 statement before analyzing current issues within the context of the four steps of financial risk management.1104 Statement is used as the financial using the "Camel Credit Rating Index System" and related legal records.The company decides financial risk management metrics,develops a financial risk assessment framework that is appropriate for the business,uses the entropy weight approach to give each metric a weight,and chooses three representative financial institutions to compute the industry average.Finally,recommendations are offered for financial risk control and prevention in response to the issues raised by the questionnaire survey in Chapter3 and the issues discovered during the identification and evaluation of financial risk in Chapter 4.The results of this study can be used as a reference for similar financial leasing organizations’ financial risk management.The analysis in this paper resulted in the following deductions:(1)S financial leasing company to carry out financial risk management;(2)S financial leasing company to carry out financial risk identification and evaluation;these two steps as the basic link of financial risk management,play an important role in guiding the subsequent control and prevention;and(3)S financial leasing company to carry out financial risk evaluation;under the current increasingly strict regulation,the use of 1104 report data can improve the efficiency of financial risk management.(3)A financial leasing company should follow the principle of "balance between risk control and business development" to carry out financial risk control and prevention.This will enable the company to strike a balance between business development and risk control in fierce market competition for sustainable development.更多还原