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论文编号：	11797
作者编号：	2320170534
上传时间：	2020/6/21 21:27:20
中文题目：	融资租赁公司财务风险分析与控制-以FE公司为例
英文题目：	Analysis and Control of Finance Leasing Company''s Financial Risk FE Leasing as an example
指导老师：	王永进
中文关键字：	融资租赁；财务风险；风险来源；风险识别；风险预警
英文关键字：	Financial leasing; Financial risk; Risk source; Risk identification
中文摘要：	近四十年，中国经历了高速的发展，改革开放掀开了中国现代历史波澜壮阔的新篇章，随着产业升级和金融创新不断深化，融资租赁这一新兴行业在我国实现了跨越式发展，无论企业数量还是业务规模都呈现出了井喷式的增长。国家相继出台一系列政策和措施对融资租赁行业进行鼓励和支持，但不可否认诸多阻碍行业健康发展的因素仍然客观存在，从以往相对粗放的增长模式中“尝到甜头”的融资租赁企业普遍对财务风险缺少分析预警的意识和思维。从宏观社会及经济环境角度看，融资租赁在我国仍然处于起步和探索的初级阶段，当前所属细分行业的整体发展其实并不成熟，行业自律、法律政策、监管政策等都有待进一步进行明确和统一。从行业自身经营角度，融资租赁企业普遍存在杠杆率较高、业务经营周期较长，下游客户情况复杂的情况。上述各种因素叠加给融资租赁行业及其从业企业的发展造成了诸多不确定性。我们永远不能忽视和忘记，任何企业自其成立之初，便要注定经受“优胜劣汰，适者生存”这一永恒市场规律的洗礼。企业的破产无疑会给包括投资者、债权人、产业上下游、员工等在内的利益相关方造成巨大的损失，金融企业更是如此。因此作为融资租赁从业企业，正确理解财务风险，积极对其进行科学的识别和判断，采取相应措施进行防控显然是非常必要的。 本文在查阅了国内外大量相关文章、报告及文献资料的基础上、结合FE融资租赁公司的具体情况对该公司的财务风险进行了深入研究和全面阐述。本文主要从两个角度进行分析：从定性分析的角度，结合融资租赁行业特点以及企业内外部环境发掘公司主要财务风险来源。同时从定量分析的角度，采取不同方法对财务数据进行整合和分析，找出企业在财务方面存在的具体风险和问题。最后在上述分析的基础上，针对企业存在的财务风险和问题，提出一套完整的应对举措和解决方案以供企业应对经营和发展困境。 本文在对FE融资租赁公司的大量财务数据进行多角度的分析后总结出该公司的财务风险主要有以下特点：FE融资租赁公司的融资能力较强，但该公司的财务流动性相对较弱，投资回报率也不尽如意。同时，我们知道企业的负债规模和融资的可持续性很大程度上制约了企业自身的发展，FE融资租赁公司的负债规模较大，一方面给企业长期经营和发展带来了诸多不确定性，另一方面也给企业的管理造成了一定压力。针对以上问题，本文提出以下建设性意见：第一，通过多种方式拓宽融资渠道增强公司财务的流动性。第二，加强投资管理，严格风控审核，进而提高投资效率、降低投资风险。第三，完善财务风险控制系统，随时监测潜在的财务风险。第四，积极进行主动的利率和汇率管理。本课题的研究对象（FE融资租赁公司）不是一个个例，其在经营模式，业务范围等方面都与融资租赁行业中大部分企业有着诸多共性，其面临的财务风险在行业内也具有一定代表性。因此，对FE融资公司的财务风险进行研究分析所得出的结论和建议对指导其他公司进行财务风险评估、预警以及财务风险管理具有借鉴意义。
英文摘要：	In recent decades, as China ’s economic strength has grown stronger, and the spring breeze of reform and opening up has swept the motherland, China ’s economy has shown rapid development, the industry has been continuously upgraded, and innovative policies in the financial field have made financing Leasing has achieved unprecedented development, and the amount of financial leasing companies or businesses involved is increasing. In order to support the good development of this emerging industry, the country has also formulated many excellent policies. However, the development path of an industry is not always smooth, and there are still many factors that restrict its development. Because financial leasing is an emerging industry, some courageous companies have obtained many benefits, but carefully The analysis is not difficult to find that these companies lack certain sensitivity and thinking ability for financial risk assessment. From the perspective of economics development, the development of the financial leasing industry in China is still in its infancy. At present, China is not familiar with various factors related to the industry, and it is still impossible for me to comprehensively develop the industry, because It is still in the early stages of establishment, so the laws, regulations and policies on the industry are still not comprehensive, and corresponding improvements need to be made to meet the needs of industry development. For financial leasing practitioners, the industry's operating characteristics are very high leverage, and a single business takes a long time, and the existing customers' own situation is also very complicated. Therefore, the characteristics of the industry and customer factors make the development of the industry with uncertain characteristics. For the market, after a long period of development, those enterprises with strength must remain, and those with many disadvantages and relatively weak enterprises must be eliminated. The fall of an enterprise will have a huge impact on investors and employees in jobs directly related to the enterprise. For financial companies, this impact is even more profound. Therefore, in order to avoid the failure of the company, financial leasing companies should understand the risks that may exist in the industry in a timely and correct manner, and can scientifically analyze the important information on the development of the industry and make the right choices. When they encounter risks, they can also take positive and correct measures on time Perform risk control. This article, after consulting a large number of domestic and foreign articles on financial leasing companies, reports and related literature, combined with the relevant information of FE financial leasing companies, conducted an in-depth study of the company's financial risks and conducted a comprehensive analysis after analysis Explanation and explanation. This article mainly analyzes from two perspectives: First, based on the industry characteristics of financial leasing and the internal resources of financial leasing companies, the quality of employees, the external development environment and other qualitative analysis may lead to financial risk factors. Second, collect financial data of financial leasing enterprises, and conduct comparative analysis of the collected financial data in different ways to analyze the potential financial risks and financial problems of the enterprise from multiple perspectives. Third, in view of the possible financial risks and problems of the above-mentioned enterprises, a complete set of solutions is analyzed and discussed for the enterprise to deal with the difficulties and overcome the difficulties. This article analyzes a large number of financial data of FE Financial Leasing Company from multiple angles and concludes that the company's financial risks mainly include the following points: Although FE Financial Company's financing ability is very strong and has great development potential, but the data Analysis shows that the company's financial liquidity is not strong enough, and the return on investment is not satisfactory. We all know that the company's debt scale largely determines whether the company can develop long-term, but the huge debt scale of FE Financial Leasing Company will directly hinder the company's further development and expansion, and also give the company's employees and managers a lot of psychology pressure. In response to the issues raised above, this article proposes the following constructive suggestions to deal with risks. (1) Broaden financing channels through various means to enhance the company's liquidity. (2) Increase financial investment management and apply for senior investment managers to increase the return on investment. (3) Strictly control the financial risk control system and monitor possible financial risks at any time. The research object of this topic (FE Financial Leasing Company) is not an individual case. Other financial leasing companies have much in common with it. The financial risks it faces will also represent the dilemma faced by thousands of companies in this industry. . Therefore, the recommendations derived from the research and analysis of the financial risks of FE financing companies are of great significance to guide other companies to conduct financial risk assessment, early warning, and financial risk response.
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