融资租赁公司面向施工企业开展业务风险管理研究

【作者】 李公良；

【导师】 方曙红；

【作者基本信息】 复旦大学 ， 工商管理， 2008， 硕士

【摘要】 融资租赁也叫金融租赁、现代租赁,它是将传统的租赁、贸易与金融方式相结合,通过融物的形式达到融资目的的一种交易方式。具有重要地位,它是仅次于银行信贷的第二大融资方式,它顺应了经济发展的需求,有着强大的生命力。我国于1981年引入融资租赁业务,相继成立了第一家中外合资租赁公司和第一家中资融资租赁公司,比80年代中后期才开始出现的证券市场和证券公司早了近10年。融资租赁涉及三方,出租方、承租方和供货方,本文是站在出租方即租赁公司的角度上,对其将融资租赁在建筑施工企业中的应用进行研究风险管理方法。目前国内的融资租赁业的发展处于初级阶段,这已严重影响了融资租赁业的健康发展,导致融资租赁风险很重要的原因就是我国融资租赁企业没有建立科学的风险管理体制。目前对融资租赁公司对特定建筑施工行业开展业务的风险研究还非常有限,因此从理论和实践上,探讨融资租赁公司在施工企业开展业务的风险管理,就具有极为重要的意义。本文首先介绍融资租赁的起源和发展,以及融资租赁理论和实践的国内外发展现状。基于本文主要研究的施工行业,文章分析了施工企业的发展现状、所面临的融资环境。通过介绍施工企业在市场中可供选择的不同融资模式,定性的得出融资租赁是施工企业最佳融资模式的结论。风险管理研究部分,本文在介绍风险管理的概念、特性和基本程序的基础上,从实践的角度出发,通过融资租赁项目案例介绍和风险分析,最终给出风险管理方法。论文的正文主要由七部分组成:第一部分导论,主要介绍本论文的选题思路和主要贡献;第二部分融资租赁概述;第三部分施工企业开展融资租赁的适应性分析;第四部分施工企业开展融资租赁的模式分析;第五部分施工企业开展融资租赁的风险管理;第六部分施工企业开展融资租赁的案例分析;第七部分结论与展望。本文的研究是从作为出租人的融资租赁公司的角度出发,在面向施工企业开展融资租赁业务的经营实践的基础上,根据具体融资租赁项目实际情况,按照理论与实践结合的方法,构建风险管理方法体系,为融资租赁公司针对施工企业的租赁项目风险管理提供依据。更多还原

【Abstract】 The financial leasing is also named modern leasing, which combines traditional leasing, transactions and finance. It is a usual way to raise funds by raising assets. It’s the second most popular financing mode which is only inferior to bank credit. Financial leasing meets demand of economy developing. It was introduced into China in 1981. At that time, the first JV leasing company and SOE leasing company were established which are 10-year earlier than securities business appearing during 1980s.Financial leasing involves in three parties which are lesser, leaser and supplier. This thesis talks about risk control of financial leasing project for construction industry. At present, local leasing industry is in elementary process which makes bad effects on smooth development of leasing industry. The reason why there exists huge risk in leasing industry is the scientific risk control system not established yet. The research on how to control risk for leasing project of construction industry is still very limited. So in point view of theory and practice, it’s significant to discuss about how to control risk in leasing project of construction industry.The thesis introduces origin and development of financial leasing and also the status in quo of theory and practice worldwide firstly. On base of construction industry, the thesis analyzes development and financing environment of local construction industry. The thesis finally educes financial leasing is the best financing mode for construction industry from introducing different financing modes which can be found in market. In the part of risk control research, the thesis finally gives risk control method through introducing financial leasing project and risk analysis from practice in base of risk control concept, characteristics and fundamental process.The text of this thesis is made up of seven parts. The first is introduction which mainly introduces topic choosing and contribution. The second part is summary of financial leasing. Thirdly, the thesis talks about analysis of plasticity of financial leasing for construction enterprise. The fourth part is mode analysis of financial leasing for construction enterprise. The fifth part introduces how to control risk in financial leasing for construction enterprise. The sixth part is project analysis. The last part is conclusion and expectation.The research of the thesis is based on practical condition of details in leasing project. The target of the thesis is to help financial leasing company build up risk control management system for construction enterprise.更多还原