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论文编号：	11989
作者编号：	2320180778
上传时间：	2020/12/9 6:58:20
中文题目：	S保理公司中小企业客户的信用风险管理研究
英文题目：	Research on credit risk management of S factoring company''s small and medium-sized enterprises customers
指导老师：	边泓
中文关键字：	商业保理；中小企业；信用风险管理；财务分析
英文关键字：	commercial factoring；small and medium-sized enterprises；credit risk management；financial analysis
中文摘要：	我国经济在近年来得到飞速发展，在社会经济发展的过程中，中小企业起到了中流砥柱的作用，但是，在中小企业发展的同时，很多也都面临着融资难题。商业保理的出现，因其作为一种融资手段，具有成本较低，发放资金时间较快，对申请借款的企业准入门槛较低等优势，为广大中小企业提供了重要的资金支持作用。然而，面对市场环境的复杂多变、申请保理款的企业自身经营状况不稳定、经营管理能力有限等因素影响，商业保理公司也面临着诸多风险，信用风险管理对于商业保理公司的生存和发展尤为重要。本文从商业保理公司的角度出发，运用风险管理的相关理论，结合商业保理公司的实际情况和案例分析，探讨商业保理公司风险管理现状以及存在的一些问题。与此同时，为商业保理公司在信用风险管理工作中存在的一些问题提供改进建议。本文选择了S商业保理公司的A项目、J项目作为案例进行研究。S公司成立时间较短，尚处在成长期，风险管理经验不够充足，保理项目出险逾期会给保理公司后续发展带来不良的影响，因此对S商业保理公司的信用风险管理改进措施的研究就显得尤为重要。本文通过案例分析结合风险管理理论的具体内容，分析S商业保理公司的风险管理工作中存在的问题，尝试分析问题成因。结合保理业务开展程序，根据风险管理理论进行梳理，提出在保理业务的各环节中应加强信用风险识别，利用财务指标分析综合评价保理业务的信用风险，根据识别和分析出的信用风险采取防范性的控制手段，通过谨慎选择担保方转移信用风险等信用风险管理改进建议，希望能够帮助S商业保理公司提高信用风险管理水平，助力公司更加稳健的发展。
英文摘要：	China's economy has been developing rapidly in recent years. In the process of social and economic development, small and medium-sized enterprises take a pivotal role. However, while developing small and medium-sized enterprises, many of them are also facing financing difficulties. The emergence of commercial factoring, as a means of financing, has the advantages of lower cost, faster time for issuing funds, lower barriers for companies to apply for loans, and provides important financial support for the bulk number of small and medium-sized enterprises. However, commercial factoring companies are also confronted with many risks due to the complex and volatile market situation, unstable business status of the enterprises applying for factoring payment, limited management ability and other factors. Credit risk management is specifically significant for the survival and enlargement of commercial factoring companies. This paper, based on viewpoint of commercial factoring companies, uses relevant risk management theories and combines the actual situation and case analysis of commercial factoring companies, to discuss the current circumstances of risk management of commercial factoring companies and some questions. Meanwhile, provided some suggestions for that commercial factoring companies to improving the credit risk management. This article selects Project A and Project J of S commercial factoring company as a case study. The company was established in the growth period, inadequate risk management experience, the overdue factoring project will have a negative impact on the subsequent development of the factoring company, therefore, research on improving credit risk management measures is particularly important for S commercial factoring company. This article analyzes the problems existing in the risk management of S business factoring company, and tries to analyze the reasons through case analysis, combining factoring business program, according to the risk management theory to comb, put forward in the each link of factoring business credit risk identification should be strengthened, the use of financial indicators analysis of comprehensive evaluation of factoring credit risk, according to the identification and analysis of credit risk to take defensive means of control, through careful selection secured party transfer of credit risk and credit risk management improvement Suggestions, hoping to assist that S commercial factoring company raise the level of credit risk management, support the company more stable development.
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