融资租赁项目风险管理实例分析.pdfVIP

中文摘要 1952 年世界上第一家专业性融资租赁公司诞生，随后该行业迅速发展，逐渐成为融资 中仅次于银行信贷的第二大金融工具，在刺激投资需求、推动信用消费、促进企业理财、拉 动整个国民经济尤其是 GDP 增长上，发挥着巨大的作用。 融资租赁自 20 世纪 80 年代初引入我国，在改革开放之初，融资租赁作为引 进外资和国外先进设备的手段发挥了重要作用。28 年来，融资租赁在我国经历 了兴起、低迷、复苏、大力推动的发展历程。特别是 2008 年以后，我国融资租 赁行业飞速发展，成为我国金融产业的重要组成部分。 风险控制是融资租赁项目的核心，如何有效控制风险，保障资金安全，是目 前各大融资租赁公司最重要的研究课题。本文将通过对中国融资租赁有限公司的 风险管理流程进行全面解读，通过实例分析，来展示融资租赁项目操作过程中， 如何把控风险。 文章的第一部分主要采用规范分析方法，对融资租赁的定义、种类、风险控 制的定义及融资租赁项目风险管理要点进行阐述，此部分为全文的理论基础。论 文第二部分对融资租赁实际操作流程及细节进行详细论述，重点介绍各个环节如 何把控风险。论文第三部分为实证案例分析，通过具有代表性的两种不同融资租 赁方式的实际案例进行具体分析。第四部分为结论综述，并对目前我国融资租赁 发展提出建议与意见。 关键词：融资租赁；风险控制；尽职调查；回购担保；承租人 ABSTRACT The year of 1952 witnessed the birth of the first professional financial leasing corporation in history, followed by the booming of this industry as the second largest financing tool, only next to bank credit. It has since been playing a great role in promoting investment demand, credit consuming, enterprise finance management and the increase of GDP in national economy. Financial leasing was brought into China in 1980s. At the beginning of the opening-up, it significantly functioned as a tool for the introduction of foreign capital and advanced equipments. For the past 28 years, financial leasing has experienced the whole process of development, from rise, recession, recovery to vigorous promotion. Since 2008, particularly, the industry of financial leasing in China has been enjoying its rapid growth and has become a critical part of financial industry in our country. Risk control is the core of a financial leasing project. Therefore, how to effectively control the risk and ensure the safety of funds is currently the most important research subject of finance leasing companies. This thesis conducts a comprehensive analysis on the risk con