I 摘要 农业的发展关系到国计民生，但农业生产周期长、收益低和风险大是其发展的天 然劣势，农业经营主体抵押物不足、信用水平低、经营不规范以及信息不对称等问题 的广泛存在，使得农业融资难、融资贵的问题尤为突出。2015年起，由国家财政出 资用三年时间组建了全国性的农业信贷担保体系，旨在破解农业融资难、融资贵问题， 而GS农担公司作为全国农业信贷担保体系的重要成员，肩负着服务当地农业产业发 展的重要使命。自2016年GS农担公司揭牌成立以来，公司担保服务机构持续完善， 担保业务规模稳步扩大，成为了支持当地农业产业发展的一支重要力量。然而，在担 保业务快速发展的同时，担保业务风险控制也成为了困扰业务发展的主要矛盾，持续 创新融资担保业务产品，同时做好业务风险控制，公司才能不断发展壮大，才能更好 地服务当地农业产业发展。 本文以GS农担公司订单融资担保业务为研究对象，旨在改进订单融资担保业务 风险控制。全文运用文献分析法、现场调研法、实证分析法等方法，通过对申保养殖 户和GS农担公司业务各环节的现场调研，对订单融资担保业务风险控制各环节进行 解析，对历史逾期业务风险原因进行实证分析，全面分析订单融资担保业务风险因素， 并与现阶段风险控制方式进行对照比较，指出订单融资担保业务风险控制中存在的风 险控制体系不健全、规章制度执行不到位、风险控制职能发挥不充分、人才制度建设 滞后和风险管理信息系统建设缓慢等问题，全面分析问题产生的原因，并提出业务风 险控制改进建议，包括构建订单融资担保业务风险控制体系、规范风险管理制度执行、 加强风险管理部门履职能力建设、完善人才队伍和绩效考核机制、加快风险管理信息 系统建设等。本文总共分为六个部分，首先对研究的背景、意义和国内外研究现状予 以阐述，其次对相关理论进行了综述，再次对GS农担公司基本情况和订单融资担保 业务现状及风险控制情况进行了详细的论述，最后提出现阶段风险控制中存在的不足 和改进建议，进而对全文研究中还存在的不足进行总结。 通过本文的研究，帮助GS农担公司解决其在订单融资担保业务风险控制中存在 的不足，并在以后的业务发展中加以运用并逐步完善，有效提升GS农担公司订单融 资担保业务风险控制水平，进而促进公司全面风险管理水平的提高，使公司能够更好 的发展。 关 键 词：订单融资, 担保, 风险控制 ABSTRACT III ABSTRACT The development of agriculture is related to the national economy and people's livelihood, but the development of agriculture has the natural disadvantages of long production cycle, low income and great risk. The lack of collateral, low credit level, non-standard operation and information asymmetry of agricultural operation subjects widely exist, which makes the financing of agriculture difficult and expensive especially. Since 2015, the state has established a national agricultural credit guarantee system funded by the government for three years, aiming to solve the problem of difficult and expensive agricultural financing. As an important member of the national agricultural credit guarantee system, GS Rural Credit Guarantee Company shoulders the important mission of serving the development of local agricultural industry. Since the establishment of GS Rural Credit Guarantee Company In 2016, the guarantee service institution of the company has been continuously improved and the guarantee business scale has been steadily expanded, which has become an important force supporting the development of local agricultural industry. However, with the rapid development of guarantee business, the risk control of guarantee business has also become the main contradiction that troubles the business development. Only by continuously innovating financing guarantee products and doing a good job of risk control can the company continue to grow and better serve the development of local agricultural industry. This paper takes the order financing guarantee business of GS Rural Credit Corporation as the research object, aiming at improving the risk control of order financing guarantee business. Full-text literature analysis, field research method, empirical analysis method, through to the food-stamp farmers, GS farming to the field investigation of every link of company's business, financing guarantee business risk control each link of orders to parse, to the empirical analysis of historical late business risk reasons, comprehensive analysis of the order of financing guarantee business risk factors, and compared with the present stage risk control mode, points out that the order of financing guarantee business risk control risk control system is not sound, regulations and rules for the implementation does not reach the designated position, risk control function, talents are not fully exert the system construction lag and risk management information system construction is slow, Comprehensively analyze the problems and put forward Suggestions for improvement of 西安电子科技大学硕士学位论文 IV business risk control, including building the risk control system of order financing guarantee business, standardizing the implementation of risk management system, strengthening the capacity building of risk management department, improving the talent team and performance appraisal mechanism, and accelerating the construction of risk management information system. This paper is divided into six parts altogether, first of all, the research background, significance and research status at home and abroad are discussed, secondly the related theories are reviewed, the basic situation of GS farmers bear the company again and order of financing guarantee business status and risk control situation were described in detail, finally proposed the present stage of the insufficiency in risk control and improvement Suggestions, and also summarizes the deficiencies in the full text research. Through the study of this article, help GS farmers bear the company to solve its financing guarantee business in order to the defects of risk control, and use it in the later business development and gradually improve, enhance the GS farmers bear the company orders the financing guarantee business risk control level, and promote the company to raise the level of comprehensive risk management enables companies to better development. Keywords: order financing, guarantee, risk control 插图索引 V 插图索引 图1. 1 论文框架图 ............... 5 图3. 1 GS农担公司组织架构图 ...................... 13 图3. 2 订单融资担保业务框架图 .................... 15 图3. 3 订单融资担保业务流程图 .................... 16 图3. 4 订单融资担保业务资金运作流程图 .... 17 图3. 5 风险类别统计图 ..... 23 图4. 1 风险管理组织结构图 ............................ 26 图4. 2 业务审批流程图 ..... 31 图4. 3 风险管理流程图 ..... 33 表格索引 VII 表格索引 表3. 1 人员学历结构表 ..... 14 表3. 2 业务行业分布表 ..... 14 表3. 3 订单融资担保业务产品信息表 ............ 16 表3. 4 订单融资担保业务数据表 .................... 18 表3. 5 订单融资担保逾期业务原因分析表 .... 22 表4. 1 GS农担公司业务评级基础评级标准 .. 29 表4. 2 GS农担公司业务评级校正标准 .......... 29 表4. 3 GS农担公司业务评级生产经营情况说明表 ..................... 30 表5. 1 尽职调查主要内容 . 39 表5. 2 业务审查资料清单 . 40 表5. 3 养殖户表生产报表 . 42 目录 IX 目录 摘要 ............ I ABSTRACT ........................... III 插图索引 .. V 表格索引 VII 第一章 绪论 ......................... 1 1.1 研究背景及意义 ..... 1 1.1.1 研究背景 ...... 1 1.1.2 研究意义 ...... 1 1.2 国内外研究现状 ..... 2 1.2.1 国外风险控制研究 ..................... 2 1.2.2 国内风险控制研究 ..................... 3 1.3 研究内容、方法与论文框架 ................ 3 1.3.1 研究内容 ...... 3 1.3.2 研究方法 ...... 4 1.3.3 论文框架 ...... 4 第二章 融资担保相关理论综述 ........................ 7 2.1 订单融资担保 ......... 7 2.2 融资担保风险分类 . 7 2.2.1 公司内部风险 ............................. 7 2.2.2 借款人的风险 ............................. 8 2.2.3 政策风险 ...... 8 2.3 融资担保风险控制理论 ........................ 9 2.3.1 融资担保风险识别 ..................... 9 2.3.2 融资担保风险评估 ..................... 9 2.3.3 融资担保风险控制 ..................... 9 第三章 GS农担公司订单融资担保业务的发展及其主要风险... 11 3.1 GS农担公司概况. 11 3.1.1 建立背景 .... 11 3.1.2 发挥作用的机理 ....................... 12 3.1.3 基本情况 .... 12 3.2 GS农担公司订单融资担保业务开展情况....................... 15 西安电子科技大学硕士学位论文 X 3.2.1 业务背景 ...