C公司融資租賃信用風險評估案例分析
發(fā)布時間：2018-10-31 11:09
【摘要】：融資租賃又稱設備租賃或現(xiàn)代租賃，它是把傳統(tǒng)的租賃、貿易和金融方式相結合，通過融物的形式達到融資的目的的一種交易方式。這種交易方式涉及到賣方、買方和使用方三個主體。進入二十一世紀，在我國的融資租賃行業(yè)里，融資租賃公司一共分為三個派系。他們分別是銀行系、廠商系以及獨立的第三方融資租賃公司。作為我國的獨立的第三方融資租賃公司，受制于其籌融資的局限性等因素，他們通常會從事一些收益和風險相對偏高的業(yè)務。其針對的客戶群通常是除廠商系和銀行系融資租賃公司業(yè)務范圍以外的中小型客戶群。而本論文的目標企業(yè)C公司，，它是一家集合了生產、開發(fā)和銷售為一體的LED（發(fā)光二極管）以及LED流行燈飾產品的專業(yè)照明光源的私營性質企業(yè)。像這一類的新能源私營企業(yè)在行業(yè)里是屬于風險較高的行業(yè)。 在本論文里，我們將站在獨立的第三方融資租賃公司的角度出發(fā)。通過對作為租賃物件的使用方的目標企業(yè)、租賃物件賣方的設備供應商之間的訪談和盡職調查，對目標企業(yè)C公司的經營現(xiàn)狀和可能存在的信用風險因素進行分析。從而構建起與之相關的信用風險的指標體系以及針對性的信用風險評估模型，并最終根據(jù)C公司的實際情況作出相關的信用風險評估和決策。 本論文將以LED行業(yè)融資租賃實務的決策特點出發(fā)，結合C公司的融資租賃案例，通過我國現(xiàn)今的LED行業(yè)特點、定量分析和定性分析三個角度對LED行業(yè)的信用風險評估方法進行分析。以提高我國LED行業(yè)融資租賃的決策效果與效率。
[Abstract]:Financing lease, also called equipment lease or modern lease, is a kind of transaction which combines the traditional leasing, trade and financial means to achieve the purpose of financing through the form of financial goods. This transaction involves the seller, the buyer and the user. In the 21 ~ (th) century, financial leasing companies are divided into three factions in China's financial leasing industry. They are banking departments, manufacturers and independent third-party finance leasing companies. As an independent third party financial leasing company in our country, they are usually engaged in some relatively high profit and risk business because of the limitation of financing and so on. Its customer base is usually small and medium-sized in addition to the scope of business of financial leasing companies in the manufacturer and banking departments. The target company of this thesis is C Company, which is a private enterprise which integrates the production, development and sale of LED (Light emitting Diode) and LED popular lighting products. New energy private companies like this belong to high-risk industries in the industry. In this paper, we will stand in the perspective of independent third-party financial leasing companies. Based on the interviews and due diligence between the target enterprises which are the users of the leased items and the equipment suppliers of the seller of the leased items, this paper analyzes the management status and the possible credit risk factors of the target company C. Therefore, the index system of credit risk and the targeted credit risk evaluation model are constructed, and finally the relevant credit risk assessment and decision are made according to the actual situation of C company. This paper will proceed from the decision characteristics of LED industry financial leasing practice, combined with C company's financial leasing case, through our country's current LED industry characteristics, Quantitative analysis and qualitative analysis of the LED industry credit risk assessment methods are analyzed. In order to improve the LED industry financial leasing decision-making effect and efficiency.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F832.49
本文編號：2301965
[Abstract]:Financing lease, also called equipment lease or modern lease, is a kind of transaction which combines the traditional leasing, trade and financial means to achieve the purpose of financing through the form of financial goods. This transaction involves the seller, the buyer and the user. In the 21 ~ (th) century, financial leasing companies are divided into three factions in China's financial leasing industry. They are banking departments, manufacturers and independent third-party finance leasing companies. As an independent third party financial leasing company in our country, they are usually engaged in some relatively high profit and risk business because of the limitation of financing and so on. Its customer base is usually small and medium-sized in addition to the scope of business of financial leasing companies in the manufacturer and banking departments. The target company of this thesis is C Company, which is a private enterprise which integrates the production, development and sale of LED (Light emitting Diode) and LED popular lighting products. New energy private companies like this belong to high-risk industries in the industry. In this paper, we will stand in the perspective of independent third-party financial leasing companies. Based on the interviews and due diligence between the target enterprises which are the users of the leased items and the equipment suppliers of the seller of the leased items, this paper analyzes the management status and the possible credit risk factors of the target company C. Therefore, the index system of credit risk and the targeted credit risk evaluation model are constructed, and finally the relevant credit risk assessment and decision are made according to the actual situation of C company. This paper will proceed from the decision characteristics of LED industry financial leasing practice, combined with C company's financial leasing case, through our country's current LED industry characteristics, Quantitative analysis and qualitative analysis of the LED industry credit risk assessment methods are analyzed. In order to improve the LED industry financial leasing decision-making effect and efficiency.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F832.49
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本文編號：2301965
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