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论文编号：	13329
作者编号：	2120192972
上传时间：	2022/6/11 17:49:00
中文题目：	DA融资租赁公司财务风险管理研究
英文题目：	Research on Financial Risk Management of DA Financial Leasing Company
指导老师：	郝臣
中文关键字：	融资租赁；财务风险；财务风险管理
英文关键字：	Finance Lease，Financial Risks，Financial Risk Management
中文摘要：	融资租赁行业在我国于上世纪八十年代起步，经国家的大力支持和业内人士的探索，逐渐步入正轨，融资租赁成为我国银行贷款、证券融资、债券融资外的第四大融资方式，拓宽了中小企业融资的渠道。自2018年起，租赁公司由银保监会监管，融资租赁的无序发展时代落下帷幕，进入强监管时代，租赁公司面临的财务风险日益增加，加之前几年融资租赁行业普遍“重规模轻风险”，使得问题逐渐暴露。相关学者对我国的融资租赁公司面临的财务风险做了深入的研究，为本文提供了理论基础。 本文以DA融资租赁公司为案例，通过分析其财务风及风险管理活动，研究其财务风险管理存在的问题，针对性的提出相应的财务风险管理优化措施。DA融资租赁公司为一家大型融资租赁公司，主要以融资及投放之间的利差为获取利益的方式，因此公司资金的流动性安全、承租人的信用风险管理是公司可持续经营的关键因素。本文以融资租赁公司财务风险管理相关理论构建框架，从广义财务风险角度，对案例公司进行细致的财务风险识别和控制研究。首先，本文对DA公司的基本情况、组织结构、经营情况、财务风险管理现状做简要介绍；其次，以DA融资租赁公司财务数据信息为基础，运用Z-Score模型、现金流分析、财务比率等方法识别其面临的流动性风险、利率风险和信用风险等财务风险；然后，分别挖掘DA公司当前流动性风险、利率风险、信用风险管理中存在的盲目扩张业务忽视融资压力、利率风险管理方式单一、信用风险尽职调查形式化等问题；最后，以此为基础对上述提出的问题给与相应的优化方法并从公司层面提出保障措施。 融资租赁市场的竞争愈发激烈，在步入强监管时代后，监管机构对融资租赁公司的风险管理能力提出更高的要求，并且优秀的财务风险管理是融资租赁公司良好经营的保障。希望本文的研究能够为融资租赁公司在发展业务的同时优化其财务风险管理提供一定的借鉴意义。
英文摘要：	The financial leasing industry started in China in the 1980s. With the strong support of the state and the exploration of people in the industry, it has gradually stepped on the right track. Financial leasing has become the fourth largest financing mode besides bank loans, securities financing and bond financing, broadening the financing channels of small and medium-sized enterprises. Since 2018, leasing companies have been supervised by the China Banking and Insurance Regulatory Commission. The era of disorderly development of financial leasing has come to an end. Entering the era of strong supervision, leasing companies are facing increasing financial risks. In addition, the financial leasing industry generally "pays more attention to scale than risk" in previous years, which makes the problems gradually exposed. Relevant scholars have done in-depth research on the financial risks faced by China's financial leasing companies, which provides a theoretical basis for this paper. This paper taking DA Financial Leasing Company as an example, analyzes its financial risk and risk management activities, studies the problems existing in its financial risk management, and puts forward corresponding optimization measures of financial risk management. DA Financial Leasing Company is a large financial leasing company, which mainly takes the interest margin between financing and investment as the way to obtain benefits. Therefore, the liquidity safety of the company's funds and the lessee's credit risk management are the key factors for the company's sustainable operation. Based on the relevant theories of financial risk management of financial leasing companies, this paper makes a detailed study on the identification and control of financial risk of the case company from the perspective of broad financial risk. Firstly, this paper briefly introduces the basic situation, organizational structure, operation and current situation of financial risk management of DA company; Secondly, based on the financial information of DA Financial Leasing Company, using Z-score Model, cash flow analysis, financial ratio and other methods to identify its financial risks such as liquidity risk, interest rate risk and credit risk; Then, it explores the problems in the current liquidity risk, interest rate risk and credit risk management of DA company; Finally, on this basis, give corresponding optimization methods to the above problems, and put forward safeguard measures from the company level. The competition in the financial leasing market is becoming more and more fierce. After entering the era of strong supervision, regulators put forward higher requirements for the risk management ability of financial leasing companies, and excellent financial risk management is the guarantee for the good operation of financial leasing companies. I hope this research can provide some reference for financial leasing companies to optimize their financial risk management while developing their business.
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