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论文编号：	8955
作者编号：	2120142969
上传时间：	2016/12/12 12:33:53
中文题目：	Z融资租赁企业财务风险管理研究
英文题目：	The Study on the financial risk management
指导老师：	周晓苏
中文关键字：	融资租赁；财务风险；风险预警；风险控制
英文关键字：	financing lease；financia l risk；risk pre-warning；risk control
中文摘要：	融资租赁作为一种新的金融业务方式而被人们普遍接受，它是银行信用和实物信用之间的有效结合体，并涉及到贸易、金融等多个行业的内容。大力发展融资租赁业务对于我国的经济发展有着极为重要的作用。进入2010年以后，我国的融资租赁迎来了发展的春天，行业发展突飞猛进，可以预见，融资租赁行业势必在我国未来的金融业中占据重要地位。然而，由于我国的融资租赁业起步较晚，有诸多问题需要解决，如何控制财务风险已成为这些问题中十分突出的一个。 Z融资租赁公司是一家由D集团投资的厂商系融资租赁企业，在近四年的发展中业务规模不断扩大，但在看似形势大好的情况下，也存在着利润率低、资金流动性差的困扰，公司面临了严重的财务风险。本文的研究目的在于通过分析Z融资租赁公司财务风险管理中存在的问题，结合COSO风险管理架构对Z公司构建财务风险控制体系提出政策建议，希望可以为我国融资租赁行业的发展提供一定的指导。 本论文可以分为三个部分，第一部分是本文的绪论和理论综述，对本课题所涉及到的相关理论知识作出了阐述和简介，即介绍了基于COSO风险管理框架的财务风险管理理论，并对融资租赁企业的财务风险概念、特征、本质、特征进行界定；第二部分是第三章和第四章，结合Z融资租赁公司基本情况和业务流程，介绍了该公司的财务风险管理现状，进一步深入分析了当前风险管理中存在的问题及原因；第三部分是本文的第五章，基于第四章指出的Z公司财务风险管理存在的问题，提出了对应的优化措施，并按新的风险管理方法对Z公司进行了风险的识别评估和应对。
英文摘要：	Financing lease is accepted by the people as a new way of financial business. It is the effective combination between bank credit and real credit, and involves the content of the trade, financial and other industries. The development of the financing lease is very important for Chinese economic. Financing leasing development relatively late in China, however, there are many problems need to solve, financial risk control problem has become the bottleneck of the development of the industry. The purpose of this study was based on the analysis of financing lease in the Z company financial risk management problems, put forward policy Suggestions to strengthen its financial risk management, hope I can for the development of financial leasing industry in China provide certain guidance. Stand in the perspective of financial risk control, this article from the analysis of the current financial risk control system and system, this paper find out the loopholes and shortcomings, and then combined with relevant theory and practice experience Z corporation financial risk control optimization scheme is put forward. This paper can be divided into three parts. The first part is the introduction and theoretic summary of this article, and introduces the related theoretical knowledge involved in this topic. It defines the concept, characteristics, essence and characteristics of financial leasing enterprises, and points out that financial risk management can usually divided into three stages. The second part is the third chapter and the fourth chapter, introduces the current situation of Z financial leasing company's financial risk management, including the basic situation of the enterprise and the financial risk control situation. The third part is the fifth chapter of this article,based on the fourth chapter pointed out the problems of the company's financial risk management, and put forward the corresponding optimization measures. Based on the new risk management approach,we update the Z company risk identification and assessment.
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