我国融资租赁信用风险控制的研究

【作者】 索岚；

【导师】 张丽娟；

【作者基本信息】 上海海事大学 ， 产业经济学， 2007， 硕士

【摘要】 随着金融业的不断发展,融资租赁作为一项创新业务在世界各地迅速崛起并发展起来。我国自80年代初期引入融资租赁业务以来,融资租赁以其独特的既融资又融物的方式为我国利用外资,引进先进技术设备发挥了重要作用。但是,融资租赁业在我国发展的并不理想。由于立法滞后、市场机制尚未健全等原因,我国融资租赁业的经营风险很大。目前,我国融资租赁公司的业务比较单一,绝大部分的资产为长期性质的租赁资产,信用风险不仅是日常业务中涉及的业务风险,而且也是最大的风险。据统计,有的租赁公司的租金拖欠总额占该公司全部债权的70%,超出其注册资金的数十倍。这严重阻碍了我国融资租赁业的健康发展。因此,研究我国融资租赁信用风险的存在、形成及防范具有很重要的现实意义。本文共分四章。第一章是全文的基础和引导,简要介绍了融资租赁的概念及其在国内外的发展历程;第二章以我国融资租赁信用风险现状为出发点,对信用风险的成因及相关的计量模型进行了论述;第三章总结了国内外融资租赁信用风险管理的方法和流程,并以某融资租赁公司为例,从方法论的角度上对其风险管理工作提出了改进意见;在第四章里,本文从融资租赁公司内控的微观角度和我国信用制度、法制约束等宏观角度出发,地提出了完善融资租赁信用风险管理的建议,以期为促进我国融资租赁业的健康发展提供参考和帮助。更多还原

【Abstract】 With the development of finance industry, financial leasing regarded as new ideal in finance industry is rapidly rising and developing.Since financial leasing industry was introduced in our country in the beginning of 1980’s. It has contributed greatly to our country for using foreign funds and advanced technique and equipment. However, the development process of our country’s financial leasing industry is by no means smooth. Owing to the lag back of legislation and immature market system, there exists great operation risk in the financial leasing industry.Nowadays, the business scope of domestic financial leasing company is quite narrow, a large percent of the leased asset have a long term economic life, and credit risk is not only the business risk within leasing operation but also the great risk compared to other industry risks. According to related statistics, the non-recovered lease amount takes nearly 70% of the total claims of certain financial leasing companies, which is about ten times of company’s registered capital. This situation has severely constrained the healthy development of Chinese financial leasing industry. In this way, analyzing the existence、formation and management methods of credit risk in domestic financial leasing industry is of great significance.In this paper there are four chapters. The first chapter is the foundation of the article. It has introduced the definition and the developing history of financial leasing industry in both China and overseas. The second chapter analyzes the situation of credit risk in domestic financial leasing industry, then talking about how to recognize and survey it. In third chapter, it has summarized advanced methods and process in credit risk management regarding financial leasing; in addition, it also takes a financial leasing company as an example, providing useful risk management advices based on Logistic-model analysis. In fourth chapter, it provides systematical suggestions from both micro and macro point of view, in the wish of perfecting credit risk management and supporting the healthy development of the financial leasing industry in our country.更多还原