摘要
融资租赁在国民经济中占有重要地位。与发达国家相比，我国的融资租赁业在风
险管理上存在着巨大差距。如果没有完善的风险管理，融资租赁公司的健康发展就将
受到影响，因此加强风险管理已成为业界的共识。本文以从业者的视角，用文献研究
法、实地考察法和案例分析法研究了当前融资租赁风险管理中普遍存在的问题，并分
析了产生这些问题的原因。结合 FX 公司的案例，本文进一步提出了解决这些问题的
方法，并验证了这些方法的有效性。

我国的融资租赁业刚刚度过三十岁生日，与欧美融资租赁发达国家相比，不管是
产品研发还是公司治理都有很大的差距。这个差距还需要全行业共同努力才能弥补。

希望本文可以为我国融资租赁风险管理的理论研究提供一些有用的素材，使风险管理
尽快赶上业务发展的步伐。

关键词 企业管理、风险管理、融资租赁
Abstract
Financial leasing plays an important role in national economy. China has large gap
with Western in risk management. If financial leasing company hasn’t a reliable risk
management system, the risks happening in daily operations may end the future of
financial leasing industry. From a financial leasing company employee’s perspective, this
thesis explores the issues of current risk management based on the observations in 10
financial leasing companies. It also analyzes the reasons that bring those issues. Combined
with case study of FX company, this thesis provides the solutions to overcome such issues.
Financial leasing industry only has 30 years history in China. The product
development and corporate governance of Chinese financial leasing companies are far
behind those of the US and European. Such gap shall be removed with efforts from all
Chinese financial leasing companies. This thesis may provide some useful ideas to improve
risk management in financial leasing to match the booming business requirement.
Keyword:
BUSINESS MANAGEMENT; RISK MANAGEMENT; FINANCIAL LEASING