融资性担保公司作为银行与企业之间的纽带，通过为企业提供信用担保，有效减少 银企之间在借贷过程中因信息不对称而产生的道德风险和逆向选择。一方面，融资性担 保公司为小微企业提供信用担保，提升小微企业获得贷款的可能性；另一方面，融资性 担保公司还可以为商业银行分担风险，减少了银行发放贷款的顾虑，撬动更多金融资本 流向小微企业。但随之而来的是，融资担保公司作为风险经营机构，同时面临着来自小 微企业和自身内部管理的风险，收益与风险不对称矛盾突出，必须通过一系列行之有效 的风险管理制度来防范、规避和转移风险，从而促进整个担保行业健康稳定可持续发展。 以A小微企业融资担保公司为研究对象，系统分析公司业务经营和风险管理情况， 发现风险管理存在问题并提出有针对性的对策建议，旨在提高公司风险控制能力，促进 其实现健康、稳定发展。基于相关理论基础，论文结合国内外学者的研究文献成果，首 先对融资担保的内涵、风险分类及风险管理理论进行阐述。然后，介绍B市融资担保行 业情况、A小微企业融资担保公司的经营情况及风险管理现状。接着，指出当前公司风 险管理存在政府行政干预严重、风险管理意识较弱、业务流程不规范、政银担合作不顺 畅等问题，系统分析问题产生的原因。最后，针对公司风险管理存在的问题，从完善风 险管理组织架构、强化全面风险管理意识、创新反担保方式、深化政银担合作等方面提 出对策措施。 作为开展“4321”新型政银担风险分担机制的政府性融资担保机构，A小微企业融 资担保公司的发展规模和风险管理水平在市级层面均处于中等水平，研究所提出的对策 措施具有一定借鉴意义，对广西市一级政府性融资担保机构加强风险管理提供参考。 关键词：小微企业；融资担保；风险管理 II RESEARCH ON RISK MANAGEMENT OF A SMALL AND MICRO ENTERPRISE FINANCING GUARANTEE COMPANY ABSTRACT As the link between banks and enterprises, the financing guarantee company can effectively reduce the moral hazard and adverse selection caused by information asymmetry in the process of lending between Banks and enterprises by providing credit guarantee for enterprises. On the one hand, financing guarantee companies provide credit guarantee for small and micro enterprises to improve the possibility of small and micro enterprises obtaining loans. On the other hand, the financing guarantee company can also share the risk for the commercial banks, reduce the banks' worry about issuing loans, and leverage more financial capital to flow to small and micro enterprises. But then, as a financing guarantee company risk management institutions, at the same time facing the risk from small micro enterprise and its internal management, and the contradiction in asymmetry of risk must be through a series of effective risk management system to prevent, avoid and transfer risk, thus promotes the entire guarantee the healthy and stable sustainable development of the industry. Taking A small and micro enterprise financing guarantee company as the research object, this paper systematically analyzed the company's business operation and risk management, found problems in risk management and put forward targeted countermeasures and suggestions, aiming at improving the company's risk control ability and promoting its healthy and stable development. On the basis of relevant theories and combined with the research literature of domestic and foreign scholars, this paper firstly expounds the connotation, risk classification and risk management theory of financing guarantee. Then it introduces the financing guarantee industry in B city, the operation of A small and micro enterprise financing guarantee company and the status of risk management. Then, it points out that the current corporate risk management problems such as serious government administrative intervention, weak awareness of risk management, irregular business processes, and unsmooth cooperation between government and bank, and systematically analyzes the causes of the problems. III Finally, in view of the existing problems in the company's risk management, countermeasures are proposed from the aspects of improving the organizational structure of risk management, strengthening the overall risk management awareness, innovating the anti-guarantee method, and deepening the cooperation between government and bank. A small micro enterprise financing guarantee company as to carry out the "4321" new risk model of government financing guarantee institutions, the development scale and risk management level are in the middle level at the municipal level, and the countermeasures proposed have certain reference significance, which can provide references for the municipal government financing guarantee institutions in Guangxi province to strengthen risk management. KEY WORDS：Small micro enterprise；Financing Guarantee；Risk management IV 目 录 摘要 .................................................................. I ABSTRACT ............................................................... II 第一章 绪论 ............................................................ 1 1.1 选题背景及意义 .................................................... 1 1.1.1 选题背景 ..................................................... 1 1.1.2 研究意义 ..................................................... 1 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 1.2.3 国内外文献评述 ............................................... 4 1.3 研究内容与方法 .................................................... 5 1.3.1 研究内容 ..................................................... 5 1.3.2 研究方法 ..................................................... 6 1.3.3 主要创新之处 ................................................. 7 第二章 研究相关理论基础 ................................................. 8 2.1 融资担保 .......................................................... 8 2.1.1 融资担保的内涵 ............................................... 8 2.1.2 融资担保公司 ................................................. 8 2.2 融资担保风险 ...................................................... 8 2.2.1 融资担保风险的内涵 ........................................... 8 2.2.2 融资担保风险的分类 ........................................... 9 2.2.3 融资担保风险的特点 ........................................... 9 2.3 风险管理相关理论 ................................................. 10 2.3.1 全面风险管理 ................................................ 10 2.3.2 融资担保业务风险管理 ........................................ 11 第三章 A小微企业融资担保公司风险管理现状 ............................... 12 3.1 B市融资担保行业情况 .............................................. 12 V 3.1.1 发展历程 .................................................... 12 3.1.2 融资担保机构基本情况 ........................................ 13 3.1.3 融资担保业务发展情况 ........................................ 13 3.2 A小微企业融资担保公司基本情况 .................................... 14 3.2.1 公司简介 .................................................... 14 3.2.2 业务特点 .................................................... 15 3.2.3 组织架构 .................................................... 16 3.2.4 业务情况 .................................................... 18 3.3 A小微企业融资担保公司风险管理制度措施 ............................ 18 3.3.1 担保业务操作流程 ............................................ 18 3.3.2 风险控制措施 ................................................ 20 3.3.3 风险管理保障制度 ............................................ 21 3.4 A小微企业融资担保公司风险管理的主要成效 .......................... 22 3.5 在保项目案例分析 ................................................. 23 3.6 本章小结 ......................................................... 25 第四章 A小微企业融资担保公司风险管理存在的主要问题及成因分析 ........... 27 4.1 A小微企业融资担保公司风险管理存在的主要问题 ...................... 27 4.1.1 政府行政干预影响较大 ........................................ 27 4.1.2 风险管理意识相对薄弱 ........................................ 27 4.1.3 业务流程不规范 .............................................. 28 4.1.4 反担保措施潜在风险大