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论文编号：	12271
作者编号：	2320180816
上传时间：	2021/3/3 14:59:35
中文题目：	预期信用损失法在B租赁公司项目风险评估中的应用研究
英文题目：	Research on The Application of Expected Credit Loss Method in Project Risk Assessment of B Leasing Company
指导老师：	边泓
中文关键字：	信用风险；预期信用损失法；违约概率；违约损失率
英文关键字：	Credit risk ;Expected credit loss law ;Default probability ;Default loss rate
中文摘要：	摘要 随着融资租赁行业规模的迅猛发展，融资租赁项目的风险越来越得到融资租赁公司及内外部投资者的重视。本文旨在通过对案例公司的某项风险项目的探讨，发现该案例公司评审制度存在的诸多问题。面对其现存的各类问题，本文试图通过一定的分析研究，尽量全面地把握问题，同时发掘其最为核心的问题根源。在前期多位学者对相关理论及应用进行了大量的研究和介绍的基础上，创新性地将预期信用损失法这一新方法应用到解决案例公司的具体问题中去。通过新方法的引入，试图改善原制度中现有方法的缺陷，试图增加对某些原本应被重视的信息的关注程度。通过核心方法的应用改善核心问题，同时也关注其他问题的改善，试图降低评审中人为因素的影响幅度，使评审结果产生更加现实的意义。 本文在逐步研究中主要采用了文献分析法及案例研究法等两种研究方法。通过具体的分析，得出了案例公司现行评审制度的主要问题，主要包括：现行制度对预期信息关注不足；现行制度对项目损失的因素考虑过少；违约因素与损失因素被放在了同一维度进行计量；主观判断比例过大。基于对前期多位学者的研究成果的整理，提出了将预期信用损失数据应用于项目评审决策的具体方案，构建了一套测算项目预期信用损失率的模型。论述了预期信用损失数据在项目风险评估中所发挥的积极意义，并且说明了在项目开展后预期信用损失法在承租人信用风险持续识别中也起到了重要的作用。
英文摘要：	Abstract With the rapid development of financial leasing industry, the risk of financial leasing projects has been paid more and more attention. The purpose of this paper is to find out some problems in the case company review system from exploring a risk project of the case company. Through all kinds of existing problems, this paper tries to grasp the problem as comprehensively as possible through some analysis and research, and at the same time focus on its most core problem root. On the basis of extensive research and introduction of related theories and applications, Expected Credit Loss Method are applied to solve the specific problems of case company. Through the introduction of new method, attention to key information is increased at the same time. Through the application of the core method to improve the core issues, I also pay attention to the improvement of other issues, try to reduce the impact of human factors in the review, so that the results have more practical significance. Literature analysis and case analysis are used respectively in the research. Through the analysis, the main problems of the existing evaluation system are obtained, including: insufficient attention to the expected information in the system; consideration of the factors of the project loss in the original system takes little Attention; the default factor and the loss factor are measured in the same dimension; and the proportion of subjective judgment takes most part. Based on the research results of many scholars in the early stage, this paper puts forward the specific scheme of applying the expected credit loss data to the project evaluation decision-making, and constructs a set of ECL model. This paper discusses the positive significance of the expected credit loss data in the project risk assessment, and explains that the expected credit loss method also plays an important role in the identification of the lessee's credit risk after the project is carried out.
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