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A公司融资租赁业务存在的风险及对策研究

作者: 专业:金融(专业学位) 导师:邱济洲 年度:2015 学位:硕士  院校: 内蒙古大学

Keywords

finance lease, leaseback, leasing risk

        融资租赁在20世纪80年代进入我国,作为一种新的融资方式,相比传统的融资方式相比有其特有优势。在当前经济形势下,越来越多的企业开始选择融资租赁方式进行融资。本文总结了国内外研究综述,分析了融资租赁在国外的发展历程和发展现状及目前主要的观点和趋势,阐述了融资租赁在国内的研究现状及主要趋势,并对目前融资租赁的发展现状表达了自己的观点。本文从A公司入手,选择了A公司从2013年至2014年这两年当中发生风险的业务作为研究对象,分析具体案例,针对发生风险的业务给A公司带来的影响和损失进行详细的分析,每一项风险的发生情况占到了A公司这两年发生风险的业务数的比例,及发生风险的业务的资金额占到了近两年发生风险的资金总额的比例。其次,对每一项业务风险发生的原因进行多角度的分析,因素包括了系统性的政策因素、行业法律不健全等,以及A公司自身的因素包括A公司的承租企业选择存在问题,管理层存在失职问题,对于企业的败德行为,A公司缺乏监管,A公司的贷后监管存在问题等。最后针对风险发生的原因和造成的影响,提出应对风险的对策。从A公司的角度来分析,针对风险发生的原因,调整自身的经营策略,完善内部控制机制,严格按照公司制度进行业务的操作,对于具体的融资租赁操作过程中的租赁设备被抵押和利率波动风险,提出了一些解决办法。最后笔者提出了A公司应当发动同行业向国家发出呼吁,呼吁政府加快融资租赁行业立法,这样才有利于融资租赁行业的发展。希望本文可以具有借鉴意义,对于行业内其他融资租赁公司的业务开展具有借鉴意义,对于融资租赁行业发展提供参考。
    Finance leases in the 1980s into the country, as a new way of financing, compared to the traditional way of financing compared to its unique advantages. In the current economic situation, more and more companies are choosing financing lease financing.This paper summarizes the review of researches, analyzes the current development process and the development of financial leasing in foreign countries and at present the main ideas and trends, describes the research status and financial leasing major trends in the country, and the current status of the development of financial leasing to express their point of view.A company from the start of this article, select a business risk A company occurred from 2013 to 2014 the two years in specific cases as the basis for elaboration of the risk of the business case for a simple introduction, for the risk to A affect the company brought losses to the A’s brought a detailed analysis, the number of each of the risk and account for the proportion of the number of A’s business risk in the past two years, and the amount of money the risk of business the proportion accounted for nearly two years, the risk of the occurrence of the total funds. Secondly, for each of the business risk of the reasons for students to analyze multi-angle, include a systematic policy factors, industry, law is not perfect, as well as A company’s own factors include the company’s leasing business A selection problems, management omissions layer exists for moral hazard behavior of enterprises, A company lack of supervision, regulatory problems, such as the A’s loan. Finally, the reason for the risk and impact of proposed countermeasures to deal with the corresponding risk occurred. A company from the perspective of the analysis, A company for reasons of risk, adjust their business strategies, improve internal control mechanisms, the system operates in strict accordance with the company’s business, financial leasing process for the specific operation to be mortgage and rental equipment the risk of interest rate fluctuations, proposed some solutions. Finally, the author proposes A company should launch an appeal to the country in the same industry, called on the government to speed up the legislative financial leasing industry, which is conducive to the development of financial leasing industry. I hope this can be learned for other financial leasing company in the industry’s business development have reference for the development of financial leasing industry reference.
        

A公司融资租赁业务存在的风险及对策研究

摘要4-5
英文摘要5-6
第一章 绪论10-19
    1.1 研究背景及研究意义10-13
        1.1.1 研究背景10-12
        1.1.2 研究目的12-13
    1.2 国内外研究现状13-17
        1.2.1 国外研究现状13-14
        1.2.2 国内研究现状14-17
        1.2.3 研究述评17
    1.3 研究内容及方法17-19
        1.3.1 研究内容17-18
        1.3.2 研究方法18-19
第二章 A公司融资租赁业务风险现状19-24
    2.1 售后回租业务风险19-20
        2.1.1 直接损失19-20
        2.1.2 潜在损失20
        2.1.3 整体影响20
    2.2 租金逾期风险20-22
        2.2.1 直接损失21
        2.2.2 潜在影响21
        2.2.3 整体影响21-22
    2.3 租赁设备被抵押风险22-23
        2.3.1 设备被抵押造成的损失22
        2.3.2 整体影响22-23
    2.4 利率风险23-24
        2.4.1 直接损失23
        2.4.2 整体影响23-24
第三章 A公司融资租赁业务发生风险的原因24-33
    3.1 财税政策变动24-25
        3.1.1 财税政策的具体变动24
        3.1.2 财税政策变动造成的影响24-25
    3.2 管理层失职25-27
        3.2.1 经营策略调整不及时25-26
        3.2.2 未建立完善的风险应急处理机制26
        3.2.3 内部风控体系尚需完善26-27
    3.3 承租企业选择不合理27-28
        3.3.1 承租企业行业存在政策性停产27
        3.3.2 在具体企业选择上过于疏忽27-28
    3.4 贷后监管存在问题28-30
        3.4.1 未能及时监管承租企业对外担保情况28
        3.4.2 对承租企业生产经营和管理监管不力28-30
    3.5 承租企业存在“败德行为”30
    3.6 风险意识薄弱30-31
        3.6.1 缺乏对租赁设备权益的保护意识30-31
        3.6.2 对利率波动风险没有足够的认识31
    3.7 融资租赁行业法律制度不健全31-33
第四章 A公司融资租赁业务风险的应对策略33-40
    4.1 注意规避政策性风险33
    4.2 完善公司内部风险管理和控制体系33-37
        4.2.1 建立保障组织体系33-34
        4.2.2 风险文化的沉淀34
        4.2.3 建立风险管理策略34
        4.2.4 制定项目准入制度34-35
        4.2.5 业务项目风险评估35-36
        4.2.6 业务操作中的风险控制36-37
    4.3 对租赁设备进行公示或者提前抵押备案37
    4.4 业务操作过程中采用对称利率37-38
    4.5 加强风险处置和建立监管责任制38-39
        4.5.1 高度重视风险防范和处置工作38
        4.5.2 建立监管责任制38-39
        4.5.3 严格责任追究39
    4.6 呼吁《融资租赁法》的尽早出台39-40
结论40-42
参考文献42-45
致谢45
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