1952 年，美国租赁公司正式成立，这是全球第一家金融租赁公司，其在金 融融资领域率先使用了融资租赁的方式来进行融资。融资租赁一种以融物代替融 资,融物与融资密切相连的信用形式,以融通资金为直接目的，将生产设备等动产 作为租赁的对象，企业法人作为承租人，具有典型的金融特色。自从 2007 年以 后，银监会允许我国商业银行从事融资租赁业务，随后各大商业银行先后都开展 了自己的融资租赁业务，在一定程度上推动了我国融资租赁业务的发展。在 2014 年 3 月，银监会正式通过了《金融租赁公司管理办法》（修订版），其中对于商业 银行从事融资租赁业务的门槛大大降低，城市商业银行、农商银行的融资租赁业 务进入了高速发展时期，融资租赁业务已经成为了各大商业银行实现盈利增长的 新空间。 近年来我国融资租赁行业总体规模快速上涨，截 2018 年末，金融租赁公司 数量已达 70 家，合计注册资本共 2004 亿，在已成立的 70 家金融租赁公司中， 69 家已经开业经营，其中中车金融租赁有限公司于 2018 年获批后正在积极筹建 准备开业。JY 金融租赁有限公司作为吉林省首家金融租赁公司，为广大中小企 业的融资提供了新的选择。而由于成立时间短且受地域局限性的影响，JY 金融 租赁公司在发展方面仍然存在其他金融租赁公司也无法避免的行业通病。通过对 JY 金融租赁公司的风险管理研究，总结其在发展过程中产生的问题和形成原因， 并针对存在的不足的地方提出改善的意见和建议，帮助 JY 金融租赁公司提升风 险管理能力，同时也能为我国其他金融租赁公司发展提供参考和借鉴。 关键词：金融租赁；风险管理；流动性风险；操作风险；市场风险；信用风 险IIIII Abstract In 1952, the US Leasing Company was formally established. This is the world's first financial leasing company. It is the first in the financial financing field to use financing leasing to finance. Financial leasing is a form of credit in which financing is used instead of financing, and financing and financing are closely linked. The direct purpose of financing is to use movable property such as production equipment as the object of leasing, and corporate legal representative as the lessee has typical financial characteristics. Since2007, the China Banking Regulatory Commission has allowed China's commercial banks to engage in financial leasing business. Subsequently, major commercial banks have successively launched their own financial leasing business, which has promoted the development of China's financial leasing business to a certain extent. In March 2014, the China Banking Regulatory Commission officially adopted the “Management Measures for Financial Leasing Companies” (revised edition), in which the threshold for commercial banks to engage in financial leasing business was greatly reduced, and the commercial leasing business of city commercial banks and rural commercial banks entered a high-speed development. In the period, the financial leasing business has become a new space for major commercial banks to achieve profitable growth. In recent years, the overall scale of China's financial leasing industry has risen rapidly. At the end of 2018, the number of financial leasing companies has reached 70, with a total registered capital of 2004 billion. Of the 70 financial leasing companies that have been established, 69 have already opened, among which After being approved in 2018, Che Financial Rental Co., Ltd. is actively preparing for the opening of the business. As the first financial leasing company in Jilin Province, JY Financial Leasing Co., Ltd. has provided new choices for the financing of SMEs. Due to the short set-up time and the impact of geographical limitations, JY Financial Leasing Company still has common problems in the development of other financial leasing companies. Through the risk management research of JY Financial Leasing Company, it summarizes the problems and causes in the development process, and proposes suggestions and suggestions for improvement in the existing deficiencies, helping JY Financial Leasing Company to improve its risk management capabilities. Can provide reference and reference for the development of other financial leasing companies in China.IV Keywords: Financial Leasing，Risk Management，Liquidity Risk，Operational Risk，Market Risk，Credit RiskV 目 录 第一章 绪论 ............................................................................................1 1.1 研究背景与意义..........................................................................1 1.1.1 研究背景............................................................................1 1.1.2 研究意义............................................................................1 1.2 研究思路与方法..........................................................................2 1.2.1 研究思路............................................................................2 1.2.2 研究方法............................................................................3 1.3 研究内容 .....................................................................................4 第二章 金融租赁相关理论与文献综述.................................................5 2.1 金融租赁的相关理论..................................................................5 2.1.1 金融租赁的定义................................................................5 2.1.2 金融租赁的业务种类........................................................5 2.1.3 我国金融租赁公司的发展历程和现状............................6 2.2 金融租赁风险管理的特殊性......................................................8 2.3 JY 金融租赁公司风险控制体系构建的理论基础....................9 2.4 文献综述 ...................................................................................11 2.4.1 国外文献综述..................................................................11 2.4.2 国内文献综述..................................................................12 第三章 JY 金融租赁公司风险管理现状研究......................................15 3.1 JY 金融租赁公司概况.............................................................. 15 3.1.1 JY 金融租赁公司简介....................................................15 3.1.2 JY 金融租赁公司组织结构............................................15 3.1.3 JY 金融租赁公司业务开展情况....................................16 3.2 JY 金融租赁公司面临的主要风险..........................................17VI 3.2.1 信用风险..........................................................................17 3.2.2 市场风险..........................................................................18 3.2.3 流动性风险.....................................................................20 3.2.4 操作风险.........................................................................20 3.3 JY 金融租赁公司风险管理现状..............................................21 3.3.1 信用风险管理现状.........................................................21 3.3.2 市场风险管理现状.........................................................24 3.3.3 流动性风险管理现状.....................................................25 3.3.4 操作风险管理现状.........................................................25 第四章 JY 金融租赁公司风险控制体系构建......................................27 4.1 风险管理体系架构方案设计....................................................27 4.2 目标设定 ...................................................................................28 4.3 风险识别 ...................................................................................29 4.4 风险评估 ...................................................................................31 4.5 风险决策 ...................................................................................32 4.6 风险监控 ...................................................................................33 第五章 JY 金融租赁公司针对风险管理采取何种措施 .......... 35 5.1 战略定位与管理意识的优化建议...........................................35 5.1.1 调整战略定位，明确公司发展基调.............................35 5.1.2 调整偏好，改善评审管理.............................................35 5.1.3 强化内控体系，落实操作风险责任认定......................37 5.1.4 完善全面风险管理体系，落实人行征信系统..............37 5.2 组织机构的保障...................................................