融资租赁企业财务风险识别与防范研究——以安徽新力金融股份有限公司为例.docVIP

PAGE PAGE I 融资租赁企业财务风险识别与防范研究 ——以安徽新力金融股份有限公司为例 摘要：财务风险存在于企业的筹资、投资、运营等各个环节中，而融资租赁实质上是一种金融服务。对于融资租赁企业来讲，财务风险的引发更能导致公司陷入经营困境。对于我国融资租赁企业来讲，在经济新常态时代下，更好地识别与防范财务风险，将有利于融资租赁行业健康发展。鉴于此，本文选取安徽新力金融股份有限公司作为研究对象，以企业财务风险识别与防范相关研究理论为基础，再结合定性与定量的分析，发现该企业主要存在流动性风险与融资风险，这与该行业主要依靠短期银行借款支撑长期租赁业务有着极大关系。为此，针对这两大风险以及其他市场风险、信用风险等，探讨了适合我国融资租企业的财务风险防范措施，以期能使融资租赁企业在我国健康发展下去。 关键词：融资租赁；财务风险；识别与防范 Research on Financial Risk Identification and Prevention of Finance Leasing Enterprises ——Taking Anhui Xinli Finance Co., Ltd. as an Example abstract：Financial risk exists in the financing, investment and operation of enterprises, and financial leasing is essentially a financial service. For financial leasing enterprises, the trigger of financial risk can lead to the company into operational difficulties. For Chinas financial leasing enterprises, in the new normal economic era, better identification and prevention of financial risks will be conducive to the healthy development of the financial leasing industry. In view of this, this paper chooses Anhui Xinli Finance Co., Ltd. as the research object, based on the theory of enterprise financial risk identification and prevention, combined with qualitative and quantitative analysis, finds that the enterprise mainly has liquidity risk and financing risk, which has a great relationship with the industry mainly relying on short-term bank loans to support long-term leasing business. Therefore, in view of these two major risks, as well as other market risks and credit risks, this paper probes into the financial risk prevention measures suitable for Chinas financial leasing enterprises in order to enable them to develop healthily in China. Keyword：finance lease；financial risk；identification and preventio PAGE PAGE 16 绪 论 （一）研究背景 上个世纪的50年代，在美国一种新兴的融资租赁模式产生了，随即也出现了世界上最早的融资租赁公司。这一新形式的公司出现，不仅帮助企业开辟获取新设备的渠道，也缓解了企业融资难的问题。在融资方式中，融资租赁在国外也成为了非常受欢迎的方法。上个世纪80年代初，融资租赁才在我国兴起，前20多年它在我国的发展非常慢，直到2007年《金融租赁公司管理办法》的出台后，我国融资租赁业才开始真正起飞。与2007年底的109家融资租赁企业数量相比，201