7文献综述【荐】.docVIP

重庆工商大学融智学院 毕业论文文献综述 题目：重庆市小额贷款公司财务风险研究 系别 会计系 专业年级 2011级会计四班 学生姓名 学号 指导教师 刘胜强 职称 副教授 日 期 2015年12月4日 重庆市小额贷款公司财务风险文献综述 2011级 会计学 四班 颜 明 指导老师 刘胜强 摘 要：究其本质而言，小额贷款公司其实在资金融通方面的创新，小额贷款公司既非正规的金融机构，也非一般意义上的民间借贷资本，通过其特殊的体制、机制设计，小额贷款公司从现有的金融体系中突围处理，从而推动经济的发展与金融的创新。重庆市作为西部一个重要的经济环节，现已全面开展运作小额贷款公司，因为小额贷款公司机构的特殊性质和有些民营资本轻风险、重盈利的特点，给小额贷款公司的发展造成了一系列问题，其中首屈一指的问题就是财务风险管理。强化财务风险控制和稳健经营在小额贷款公司的业务方面扮演了一个相当重要的角色。这篇文章就是阐述和分析重庆小额贷款公司的发展现状和经营中存在的问题和财务风险的种种表明迹象，通过以上论述提出了适合重庆小额贷款公司的一系列防范措施。从内部风险控制机制、信用评估体系和担保抵押机制等方面为小额贷款公司的可持续性发展提供有使用价值的建议。 关键词：重庆市；小额贷款公司；财务风险；控制 Abstract： is a financing innovation tried between standard financial institution and popular loaned capital. It has broken down the pattern in which financial institution controls the credit and is helpful to promote financing innovation. Being the initial province of starting pilot project, Chongqing has established experimental units on all sides. During the developing process, there are some problems existing in micro-finance companies because of the companies special character of institution. Among the problems, financial risk management is the most striking one. The way to strengthen financial risk management thus to promote its prudent operation is very important to improve micro-finance companies business and to help establish experimental units successfully. This thesis explains the current development status among micro-finance companies in Chongqing province, analyzing the existing problems during the companies operating process and the form of financial risk. On this basis, this thesis puts forward precautionary measures for the financial risk in Chongqing micro-finance companies as well as a creative path which improves the micro-finance companies risk control capability, focusing on the establishment of credit evaluation system, strong internal risk control system and mortgage system, etc. aiming to give valuable suggest