A Thesis Submitted to Chongqing Normal University in
Partial Fulfillment of the Requirements for the Degree of
Master
Research on the Business Risk Management
of AB Financing Guarantee Company
Candidate：LiHong
Supervisor：ZhuYongProfessor
Major：Business Administration
College：College of economics and management
Chongqing Normal University
June，2021
重庆师范大学硕士学位论文
中文摘要
AB融资担保公司业务风险管理研究
摘
要
中小企业是推动社会经济发展，促进社会稳定的基础力量、核心力量，在确
保国民经济稳定增长、提供就业岗位、缓解就业压力、维护社会和谐稳定、优化
经济结构、全面脱贫奔小康等方面，均发挥着不可或缺的作用。然而，中小企业
大多存在成立时间短、资本实力弱、收入不稳定、技术含量低、财务管理不规范、
抗市场风险能力弱等特点，很难直接通过银行获取贷款扩大经营。近年，经济下
行，国民经济增速变缓，对中小企业更是雪上加霜，中小企业“融资难、融资贵”
的问题更加凸显。担保公司作为中小企业与贷款银行之间的桥梁，解决中小企业
“融资难、融资贵”问题的任务更加艰巨。但担保行业的管理还不规范，风险控
制措施还不足，大量担保机构出现代偿率攀升，偿债能力不足的情况，难以充分
发挥为中小企业融资增信分险的作用。所以，如何有效管理业务风险，保障担保
机构可持续健康发展，成为担保机构所面临的急迫问题。
本文选取的AB融资担保公司是重庆市的一家国有融资担保机构，主营融资担
保业务，包括政府托管融资担保业务和自营融资担保业务。本文以信息不对称理
论、内部控制理论、风险管理理论等国内外担保及信贷行业的管理理论为基础，
借鉴国内外先进担保机构业务风险管理经验，结合AB融资担保公司融资担保业务
发展及风险管理实际情况，研究融资担保机构业务风险管理问题。
本文分为六个部分：第一部分，绪论。引出了研究的背景、目的与意义，并
对国内外与担保公司业务风险管理相关的文献进行了阐述和归纳总结，最后介绍
了本文研究的主要内容和所使用的方法。第二部分，融资担保业务风险管理相关
理论及行业发展情况。首先引入了担保、风险的相关基本概念，其次介绍了信息
不对称理论、内部控制理论、风险管理相关理论基础，最后分析了国内和重庆市
内融资担保行业现状。第三部分，AB融资担保公司业务风险管理现状及问题。首
先，介绍了AB融资担保公司的组织结构和担保业务类型。其次，揭示了AB融资
担保公司业务风险现状。再次，通过分析提出了AB融资担保公司业务风险管理存
在的问题，并剖析产生这些问题的原因。第四部分，国内外担保机构业务风险管
理经验借鉴。介绍了国内外中小企业信用担保结构先进的业务风险管理措施。第
五部分，AB融资担保公司业务风险管理措施的优化。根据前面章节的分析和研究，
提出优化AB融资担保公司业务风险管理措施的建议。第六部分，结论与展望。
关键词：中小企业，融资，担保，风险管理
重庆师范大学硕士学位论文
英文摘要
Research on the Business Risk Management of AB Financing
Guarantee Company
ABSTRACT
Small and medium-sized enterprises are the basic force that promotes social and
economic development and promotes social stability. However, it is difficult for SMEs
to directly obtain loans from banks to expand their operations. In recent years, with the
economic downturn, the problem of“difficult and expensive financing” of small and
medium-sized enterprises has become more prominent. As a bridge between small and
medium-sized enterprises and loan banks, guarantee companies have a more arduous
task in solving the problem of“difficultand expensive financing”of small and
medium-sized enterprises. However, the management of the guarantee industry is still
not standardized, and risk control measures are insufficient, making it difficult to give
full play to the role of credit enhancement and insurance for small and medium-sized
enterprises. Therefore, how to effectively manage business risks has become an urgent
problem faced by guarantee agencies.
This article selects ABfinancing guarantee companybased on information
asymmetry theory, internal control theory, risk management theory and other domestic
and foreign guarantee and credit industry management theories, drawing on the business
risk management experience of advanced guarantee institutions at home and abroad,
and combining the financing guarantee of AB financing guarantee company The actual
situation of business development and risk management, research on business risk
management issues of financing guarantee institutions.
This article is divided into six parts: Part One, Introduction. It introduces the
background, purpose and significance of the research, expounds and summarizes related
literature, and introduces the main research content and methods. The second part is
about the related theories of financial guarantee business risk management and the
development of the industry. Introduced the related concepts of guarantee and related
theoretical basis of risk management such as information asymmetry theory, and
analyzed the current situation of domestic and Chongqing financing guarantee industry.
The third part, AB financing guarantee company's business risk management status and