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论文编号：	14495
作者编号：	2320213875
上传时间：	2024/3/8 15:48:36
中文题目：	GY公司应收融资租赁款管理研究
英文题目：	Research on the Management of Receivable Finance Lease Payments of GY Company
指导老师：	李姝
中文关键字：	融资租赁；应收融资租赁款；信用管理
英文关键字：	Financial leasing；Receivable financing lease payments；Credit management
中文摘要：	伴随着我国疫情的有效防控以及“十四五规划”的出台，我国各行各业经济迎来了全面的复苏，我国融资租赁行业在以国内大循环为主体、国内国际双循环相互促进的新发展格局中，也迎来了新的发展机遇。融资租赁行业虽然持续发展，但是经营环境仍不成熟，与行业快速发展对应的是融资租赁市场债务逾期、合同违约事件的频发。如何在把握市场机遇，提高市场占有率的同时，保证其发展质量，是影响企业发展的重要问题。GY公司是一家融资租赁公司，成立年限较短，尚处于业务发展期。公司为了在日渐激烈的行业竞争中抢占市场份额，将业务重心放在市场拓展方面，忽略了应收融资租赁款的管理。应收融资租赁款是融资租赁公司的主要资产，其管理的质量决定着公司的总体资产质量，对公司的经营能力和发展能力都有着重要的影响。 基于此，本文以应收融资租赁款管理作为研究对象。首先，对应收融资租赁款管理的相关理论进行了阐述，简要介绍了GY融资租赁公司的业务模式、治理体系和经营状况，同时从事前、事中、事后全流程梳理了GY公司应收融资租赁款的管理现状。然后，本文具体结合A项目案例，分析了GY公司在应收融资租赁款管理过程中存在的问题，包括信用风险识别不全面、信用风险监控不足、应收融资租赁款减值不到位、催收管理不完善等问题。最后，针对GY公司应收融资租赁款各阶段存在的问题，在优化信用风险模型、完善应收融资租赁款减值管理、提高催收管理水平等方面提出了具体的优化措施和建议。希望通过本文的研究，能够为同行业其他企业的应收融资租赁款管理提供参考。
英文摘要：	With the effective prevention and control of the epidemic in China and the introduction of the "14th Five Year Plan", the economy of various industries in China has experienced a comprehensive recovery. In the new development pattern of domestic circulation as the main body and domestic and international dual circulation promoting each other, the finance leasing industry in China has also welcomed new development opportunities. Although the financial leasing industry continues to develop, the operating environment is still immature. Corresponding to the rapid development of the industry is the frequent occurrence of debt overdue and contract breach events in the financial leasing market. How to seize market opportunities and increase market share while ensuring the quality of its development is an important issue that affects the development of enterprises. GY Company is a financing leasing company with a relatively short establishment period and is still in the stage of business development. In order to seize market share in the increasingly fierce industry competition, the company has focused its business on market expansion and neglected the management of receivable financing lease payments. Receivable financing lease payments are the main assets of a financing lease company, and the quality of their management determines the overall asset quality of the company, which has a significant impact on the company's operational and development capabilities. Based on this, this article takes the management of receivable financing lease payments as the research object. Firstly, the relevant theories on the management of receivable financing lease payments were elaborated, and a brief introduction was given to the business model, governance system, and operational status of GY Financing Leasing Company. At the same time, the entire process of managing receivable financing lease payments of GY Company was reviewed, including before, during, and after the transaction. Then, based on the case study of Project A, this article analyzes the problems that GY Company faces in the management of receivable financing lease payments, including incomplete credit risk identification, insufficient credit risk monitoring, inadequate impairment of receivable financing lease payments, and incomplete collection management. Finally, specific optimization measures and suggestions were proposed in terms of optimizing the credit risk model, improving the impairment management of receivable financing lease payments, and improving the level of collection management, in response to the problems in various stages of GY Company's receivable financing lease payments. I hope that the research in this article can provide reference for the management of receivable financing lease payments for other enterprises in the same industry.
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