融资租赁企业资产质量比率与绩效关系研究.docVIP

PAGE PAGE 42 融资租赁企业资产质量比率与绩效关系研究 摘要 从1970年至1979期间，融资租赁在西方发达国家的规模已经扩大到仅次于银行信贷的融资方式，步入了黄金发展阶段。融资租赁和银行贷款一样，都是使用了“利随本清”的利息计算方式。信用金融机构和其他金融机构是融资租赁的重要组成部分，融资租赁有着从事风险管理和金融中介，向客户提供金融服务和产品这两项业务。融资租赁公司为了提高自身的盈利能力和竞争力，重点关注了资产质量。 本文通过分析融资租赁的风险特点，分别对信用风险、利率风险和运作风险这三种风险进行了计算和研究。并且，最后还提出了规避风险的四大方法，以及分散风险的三大策略。还指出了融资租赁公司的风险对资产质量比率的影响。 因此论文在引言中就直接引入融资租赁风险的特点，说明其风险的多样性，并且在信用、利率、流动性等方面都具有一定的风险。论文从出租人的角度出发，对风险分类、风险规避、风险管理等问题进行探究。 关键词：融资租赁，资产质量，风险，公司资产，相关性 RESEARCH ON THE RELATIONSHIP BETWEEN ASSET QUALITY RATIO AND PERFORMANCE OF FINANCIAL LEASING COMPANIES ABSTRACT From 1970 to 1979, the scale of financial leasing in the western developed countries has been expanded to the next to bank credit financing, into the golden stage of development. Finance leases and bank loans, are the use of the clear interest calculation. Credit financial institutions and other financial institutions are an important part of financial leasing, financial leasing has engaged in risk management and financial intermediaries, to provide customers with financial services and products of these two business. Finance Leasing Company in order to improve their profitability and competitiveness, focusing on the quality of assets. This paper analyzes the risk characteristics of financial leasing, respectively, the credit risk, interest rate risk and operational risk of these three risks are calculated and studied. And finally, it also puts forward four ways to avoid risk, and the three major strategies of risk diversification. It also points out the impact of Finance Leasing Companys risk on asset quality ratio. Therefore, in the introduction, the paper introduces the characteristics of the risk of financial leasing, explains the diversity of risk, and has certain risks in credit, interest rate, liquidity and so on. This paper explores the problems of risk classification, risk aversion and risk management from the perspective of the lessor. Key words: Financial leasing, asset quality, risk, corporate assets, correl