摘 要
随着中国市场经济体制的完善和发展,中小企业在国民经济中的地位越来越
重要,在扩大就业、增加税源、推动科技创新和地方经济发展等方面具有不可替
代的作用,但由于其信用资源相对匮乏,在发展过程中普遍存在融资困难的问题
政府为促进经济的持续增长和社会稳定,解决中小企业面临的融资难的现状成立
了中小企业信用担保机构。但由于目前国内信用环境、中小企业的群体特征及担
保补偿机制尚未完善等因素,决定了中小企业信用担保机构依靠自身的增信功能
向中小企业经济主体提供金融增信服务的过程中,承担着较大的经营风险。因此,
中小企业信用担保机构应在经营中树立风险意识,强化风险管理,提高防范风险
能力,从风险防范、风险化解、监督机制等方面形成具有自身独特专业优势的全
面风险管理体系
本文从中小企业信用担保风险形成原因和中小企业信用担保机构全面风险管
理理念出发,在全面质量管理、COSO全面风险管理理论框架的基础上,通过建设
完善的风险管理体系,实施全员、全过程、动态的风险管理手段对风险进行防范、
控制和转移,使中小企业信用担保机构控制好风险,更好的肩负起扶持和培育中
小企业的重任,缓解中小企业融资难的问题
本文的主要内容由以下三部分构成:
第一部分,全面风险管理理论概述部分。主要介绍选题的背景和意义,国内
外关于担保理论的研究现状;我国中小企业信用担保行业发展历程;中小企业信
用担保机构的风险定义、分类以及产生的原因,并阐述了目前我国中小企业信用
担保机构风险管理的现状以及存在的问题
第二部分,综述构建中小企业信用担保机构全面风险管理研究的目的和原则
第三部分,主要阐述了中小企业信用担保全面风险管理体系的内容。主要从
风险识别、风险预防、风险控制、风险转移和分散、风险处理和补偿五个维度对
构建全面风险管理体系进行研究,旨在解决目前中小企业信用担保机构所面临的
风险管理问题,化解间接融资压力,推动金融创新
关键词:中小企业;信用担保;全面风险管理
ABSTRACT
With the improvement and development of China's market economic system, the
status of small and medium enterprises in the national economy is increasingly
important to have an irreplaceable role in creating jobs, increasing tax sources, promote
scientific and technological innovation, promote local economic development, but
because of its resources are relatively scarce credit, making the widespread problem of
financing difficulties in the development process, the government set up the SME credit
guarantee institutions to promote sustained economic growth and social stability,and to
solve the difficult situation facing SMEs to play their credit enhancement level role,to
provide financing guarantees for small and mediuxn-sized enterprises, is conducive to
the rational allocation of credit resources. But because of the domestic credit
environment, the SME unique characteristics and guarantees compensation mechanism
yet to be perfected, guarantee agencies rely on their own credit enhancements to the
SME economic entities to provide financial credit enhancements of services, decided to
guarantee institutions have to bear with greater business risk, risk identification and risk
management capabilities will become a key factor in its survival and development,
security agencies should be in the business of risk awareness and strengthen risk
management,improve risk prevention ability to defuse risk prevention, risk oversight
mechanisms aspects of the formation of a comprehensive risk management system with
its own unique professional advantage.
This article formed from the SME credit guarantee risk causes and guarantee
agencies comprehensive risk management philosophy starting on the basis of total
quality management, COSO comprehensive risk management theory framework,
through the construction of a comprehensive risk management system, the fiill
implementation of the whole process, the dynamic risk management tools for risk
prevention, control and passed on, and use of risk opportunity to shoulder the heavy
responsibility to support and nurture small and medium enterprises, to ease the
financing difficulties of SMEs, and thereby create a better economic and social benefits.
The main content of this paper includes three aspects:
The first part, the general part of a comprehensive risk management theory,
describes the background and significance of the topic, the research status at home and
abroad; China's SME credit guarantee industry development course; risk definition of
the concept of SME credit guarantee, the guarantee company, as well as a
comprehensive risk management concepts and method, and described the problems of
the present;China's current situation and existing SME credit guarantee risk
management.
The second part elaborate the purpose and principles of a comprehensive risk
management research building SME credit guarantee.
The third part,mainly on the content of the SME credit guarantee comprehensive
risk management system. From risk identification, risk prevention, risk control, risk
transfer and dispersion,risk management and compensation of the five dimensions of
research to build a comprehensive risk management system,designed to address the risk
management issues faced by SME credit guarantee, to deftise the indirect financing
pressure, promote financial innovation.
Keywords: SMEs; credit guarantee; comprehensive risk management
第1章绪论
1.1选题的背景和意义
1.选题的背景
中小企业信用担保是中小企业信用担保机构与银行约定以信用担保形式为中
小企业融通资金提供担保,当中小企业不能履行债务合同时,由中小企业信用担
保机构进行代偿保证债权实现的活动,是一种信用责任和资产责任结合在一起的
金融中介行为
中小企业信用担保业务是一项专门为中小企业提供担保的专业化服务,其担
保的对象为符合国家产业政策,有产品、有市场和有发展前景的各类中小企业
由于中小企业规模相对较小,经营不稳定,使得高风险低回报成为中小企业信用
担保业务的一个显著特点。若缺乏行之有效的风险管理框架,中小企业信用担保
机构很可能转化为信用风险的载体,面临巨大的经营风险,陷入无法持续经营的
困境。强化专业化的全面风险管理控制能力和提高中小企业信用担保机构的议价
能力对于中小企业信用担保机构的健康持续发展具有重大作用,如何有效地防范
和规避担保风险,促进担保业务的健康发展,是中小企业信用担保机构面临的首
要问题
中小企业信用担保业务在国内的发展时间较短,尚属新兴事物,相关的风险
管理和内部控制的研究还处于初步阶段。本文力求结合实际工作,通过建立科学、
规范、有效的规章制度及业务管理体系,建立具有分析控制功能的风险预警系统,
确保中小企业担保机构可持续发展战略目标的实现
2.选题的意义
(1)增加中小企业信用担保机构的风险管控能力
近期国内中小企业信用担保机构和企业民间借贷频繁出现问题,较具影响力
的民营担保公司中担投资信用担保有限公司出现无法JH常归还债权企业借款
情况,卷入此次“中担事件”的企业有294家,涉及债权金额达13亿元。另外广
东创富融资担保有限公司和华鼎融资担保有限公司,均陷入资金链紧张、面临破