汽车金融市场竞争日趋激烈，汽车金融公司被定义为高风险和高收益的金融服务 企业，存在较高的风险。在我国，信用体系不健全，金融产品涉及不全面，信贷风险 控制体系相对较差，风险管控和监督不到位，使得汽车金融成为高风险的产业。因此， 科学有效的控制公司日常业务发生的信贷风险，成为当前汽车金融公司发展的重要问 题。 M 汽车金融公司作为行业典型的集团公司，有许多信贷风险控制方面的问题急 需解决。主要问题体现在于：首先从集团公司的发展角度考虑，公司尚未建立科学的 信贷风险控制体系，对应的管理过程和实施保障措施仍未得到管理层充分支持。其次， 在汽车金融高速发展的同时，随着金融产品的不断创新，业务量不断的攀升，客户的 信贷审核标准和款项回收很难掌控，业务流程和数据监控不到位，合作方与人员操作 的监管也不完善。再次，同行业竞争激烈导致公司战略倾向市场销售，造成 M 集团 内部管理疏漏，此时急需建立高效、科学、严谨和精细的内部控制体系。最后，员工 的风险意识差、人力资源管理体系不健全和逾期数据监控系统开发不及时等诸多因素 都制约着汽车金融行业的快速发展。 为有针对性的解决 M 汽车金融公司信贷风险控制的实际问题，本文以 M 汽车金 融公司在业务操作中发生的实际案例为基础，通过实地调查法和问卷调查法来确定 M 汽车金融公司的信贷风险问题。通过分析案例和提炼问卷调查的内容，找出 M 汽车 金融公司信贷风险的根本原因并加以分析，从而制定出信贷风险控制存在问题的解决 对策。 关键词：汽车金融，信贷风险，风险类型，风险控制II Research on Credit Risk Control of M Automobile Finance Company Abstract With the increasingly fierce competition in the auto finance market, auto finance companies, defined as a high-risk and high-yielding industry, have certain risks. Meanwhile, China’s credit system is relatively poor, financial products are not comprehensive, credit risk control system is not sound, risk control and supervision is not in place, making auto finance a high-risk industry. Therefore, the development of scientific and effective risk control plans and procedures has become an important issue that needs to be solved by auto finance companies at the current stage. M automobile finance company, being a typical group company, has many problems in risk control that need to be solved urgently. The main problems exposed are as follows: Firstly, a scientific credit risk control management system has not been established from the macro perspective of the individual company. The corresponding management process and implementation safeguard measures are to be illustrated in detail. In addition, the rapid development of the industry is confronted with the continuous innovation of financial products and the continuous increase of business volume. What’s more, the credit standards and payment collection of customers are difficult to control; the business process and data monitoring are not in place; and the risk supervision of partners and personnel operation is far from perfect. In addition, with the fierce competition among peers, the internal management of the group is not perfect, and the efficient, scientific, rigorous and detailed internal control system cannot be established in time. At last, many factors, such as poor risk awareness of employees, unsound management system, untimely development of operating system and data monitoring, restrict the rapid development of automobile finance. Aiming at solving the practical problems faced by M auto financing company, this paper takes the perspective from an on-site M company as a typical case, finding out the credit risk problems through the methods of field investigation and questionnaire investigation. By means of analyzing the cases and refining the questionnaires, the paperIII intends to find out the root causes of the main problems and analyze thoroughly, so as to develop practical solutions. Key Words: Automobile Finance, Credit Risk, Risk Categories, Risk ControlIV 目录 摘要........................................................................................................................................I Abstract................................................................................................................................. II 第 1 章 绪论.........................................................................................................................1 1.1 选题背景及研究意义...........................................................................................1 1.1.1 选题背景 ...................................................................................................... 1 1.1.2 研究意义 ...................................................................................................... 2 1.2 国内外研究综述...................................................................................................2 1.2.1 国外研究综述 .............................................................................................. 2 1.2.2 国内研究综述 .............................................................................................. 3 1.3 研究思路与方法...................................................................................................5 1.3.1 研究思路 ...................................................................................................... 5 1.3.2 研究方法 ...................................................................................................... 6 1.4 论文的创新点.......................................................................................................7 第 2 章 相关概念界定与基础理论概述.............................................................................8 2.1 相关概念界定.......................................................................................................8 2.1.1 汽车金融概念 .............................................................................................. 8 2.1.2 信贷风险概念 .............................................................................................. 8 2.1.3 风险控制概念 .............................................................................................. 9 2.2 基础理论概述.....................................................................................................10 2.2.1 内部控制理论 ............................................................................................ 10 2.2.2 价值链理论 ................................................................................................ 11 第 3 章 M 汽车金融公司信贷风险控制现状分析...........................................................13 3.1 M 汽车金融公司概况.........................................................................................13 3.1.1 公司总部情况 ............................................................................................ 13 3.1.2 总部部门划分 ............................................................................................ 14 3.1.3 分公司情况介绍 ........................................................................................ 14 3.2 M 汽车金融公司的风险控制现状.....................................................................15 3.2.1 M 汽车金融公司当前主要经营范围情况................................................. 15 3.2.2 M 汽车金融公司风险控制的类型............................................................. 16V 3.3 M 汽车金融公司的信贷风险控制现行做法....................................................... 16 3.3.1 信贷审批现状 ............................................................................................ 16 3.3.2 合作方状态 ................................................................................................ 17 3.3.3 人员操作情况 ............................................................................................ 18 3.3.4 内部管理与控制 ........................................................................................ 18 3.4 M 汽车金融公司信贷风险案例描述.................................................................18 3.4.1 中间人和中介骗贷 .................................................................................... 18 3.4.2 传销组织团伙作案 ....................................................................................