I 摘要 随着全球经济的发展，中小企业的数量在不断上升，逐步成为全球最大的经济组织 群体,对于国民经济发展、社会进步起着重要的作用。但由于其自身及外部环境存在诸多 问题，严重制约了中小企业的进一步发展。为改善这一被动局面，世界各国大多都在采 取引入信用担保的增信措施，建立健全融资担保体系，成立信用担保机构，解决融资难 题，扶持中小企业健康稳定发展。如今信用担保行业逐步成为相对高风险行业，担保机 构对于风险的管理是其健康、持续发展的关键。 本文从信用担保、风险管理的基本理论入手，以 CT 担保公司为具体研究对象，分 析了其信用担保情况、风险管理现状及相应问题，对于一个处于发展上升期的担保公司 来说，这些现实当中所存在的问题将极大可能影响乃至阻碍其进一步发展。故本文将所 重点研究的全面风险管理体系引入到担保公司的风险管理之中，对 CT 担保公司的风险 管理体系进行优化，以期对担保公司的发展有一定的理论价值和现实意义。通过论文的 研究，得出了如下结论或建议： 一、总结分析了 CT 担保公司风险管理中所存在的问题及相应原因。由于风险管理 意识欠缺、相关法律法规不完善、中小企业生存环境波动较大的因素，导致担保公司在 组织及人员结构、制度、流程等方面出现不同程度的问题。 二、分别从风险管理组织职能体系、流程、内部控制系统、外部保障方面提出具体 的优化措施。其中，从公司治理结构的完善、人力资源配置的优化等方面来加强组织职 能体系；强调环境的确定性，学习借鉴同业先进风险评价模式，以投行思维和定性与定 量相结合的方式对项目进行进一步的风险评估、判断，充分选择风险管理工具，制定切 实可行的风险管理策略与解决方案；；提出以技术的手段来提升风险信息系统的效果并 进一步重视风险管理的监督与改进；从内部环境、控制活动等维度来论述内部控制系统 的强化；同时，从行业政策、法律制度及市场三个层面提出保障措施的加固。 关键词: 信用担保，风险管理，体系优化西北大学硕士学位论文 II Abstract With the development of the global economy,The number of small and medium-sized enterprises is increasing,becoming the largest economic organization in the world.At the same time,the existence of small and medium-sized enterprises plays a very important role in national economic development and social progress.However, due to many problems in its own and external environment, it has restricted the further development of SMEs. In order to solve this passive situation, most countries in the world are adopting credit enhancement measures to introduce credit guarantees, establishing a sound financing guarantee system, building a loan and loan bridge, setting up a credit guarantee institution, , and support the healthy and stable development of small and medium-sized enterprises.Nowadays, credit guarantee institutions are gradually becoming relatively high-risk industries, the management of risk are the key to its healthy and sustainable development. This paper starts with the basic theory of credit guarantee and risk management, and analyzes the status of credit guarantee, risk management and corresponding problems with CT guarantee company as the specific research object, for a guarantee company that is in a rising period of development,the problems in these realities will greatly affect and even hinder their further development.Therefore, this paper introduces the comprehensive risk management system that is mainly researched into the risk management of the guarantee company,in order to optimize the risk management system of the CT guarantee company.Furthermore, it has certain theoretical and practical significance for the development of guarantee companies. Through the study of the thesis, the following conclusions or suggestions are drawn: 1. Summarize and analyze the problems and reason in the risk management of CT guarantee company.The guarantee company has different degree of problems in the Organization and staff structure;System;Process ,etc...due to the lack of risk management awareness;the inadequacy of relevant laws and regulations;and the fluctuations in the living environment of small and medium-sized enterprises. 2.Specific optimization measures are proposed from the aspects of organizational function system, risk management process, internal control system ,external safeguards.Strengthen the organizational function system from these aspects: the improvement of corporate governance structure and the optimization of human resource allocation and so on;Emphasis onAbstract III environment certainty,learn from the advanced risk assessment model of the industry,carry out further risk assessment and judgment of the project by means of Investment banking thinking and a combination of qualitative and quantitative,selection of risk management tools, develop practical risk management strategies and solutions.Proposing technical means to enhance the effectiveness of risk information system and increasing emphasis on oversight and improvement of management risks;Discuss the strengthening of the internal control system from the dimensions of internal environment and control activities;.At last,reinforcing the safeguard measures from the three aspects of industry policy, legal system and market. Keywords: Credit guarantee , Risk management , System optimization西北大学硕士学位论文 IV 目 录 摘要...................................................................................................................................I ABSTRACT.......................................................................................................................II 目 录................................................................................................................................IV 第一章 导论.................................................................................................................... 1 1.1 选题背景和意义...................................................................................................... 1 1.1.1 选题背景........................................................................................................... 1 1.1.2 选题意义........................................................................................................... 2 1.2 研究思路和研究方法.............................................................................................. 2 1.2.1 研究思路........................................................................................................... 2 1.2.2 研究方法........................................................................................................... 3 1.3 研究内容和研究框架.............................................................................................. 3 1.3.1 研究内容........................................................................................................... 3 1.3.2 研究框架........................................................................................................... 4 1.4 特色及创新.............................................................................................................. 5 第二章 理论研究概述...................................................................................................... 6 2.1 信用担保的理论研究.............................................................................................. 6 2.2 风险管理的理论研究.............................................................................................. 7 2.2.1 风险的含义....................................................................................................... 7 2.2.2 风险管理的含义及发展................................................................................... 7 第三章 CT 担保公司风险管理现状及问题分析 ......................................................... 12 3.1 CT 担保公司情况介绍.......................................................................................... 12 3.1.1 公司概况......................................................................................................... 12 3.1.2 公司经营范围................................................................................................. 12 3.1.3 公司的组织架构及业务流程......................................................................... 13 3.1.4 整体经营情况................................................................................................. 14 3.2 CT 担保公司风险管理现状.................................................................................. 16 3.2.1 CT 担保公司风险管理目标及政策 .............................................................. 16目录 V 3.2.2 CT 担保公司组织架构 ...................................................................................16 3.2.3 CT 担保公司的现有制度 ...............................................................................17 3.2.4 CT 担保公司的业务流程 ...............................................................................18 3.2.5 CT 担保公司风险管理现状的整体评价 .......................................................20 3.2.6 CT 担保公司存量担保项目实例分析 ...........................................................20 3.3 CT 担保公司风险管理中存在的问题 ..................................................................23 3.3.1 风险管理工具使用欠缺 .................................................................................23 3.3.2 组织架构及人员配备建设不足 .....................................................................23 3.3.3 公司制度不健全 .............................................................................................24 3.3.4 风险管理流程不到位 .....................................................................................24 3.4 CT 担保公司风险管理中存在问题的原因分析 ..................................................25 3.4.1 风险管理意识欠缺 .........................................................................................25 3.4.2 相关法律法规不完善 .....................................................................................26 3.4.3 中小企业生存环境波动较大 .........................................................................26 第四章 CT 担保公司风险管理体系的优化方案设计..................................................27 4.1 风险管理体系优化设计的原则及思路 ................................................................27 4.1.1 原则 .................................................................................................................27 4.1.2 思路 .................................................................................................................27 4.2 组织职能体系的完善 ............................................................................................28 4.3 风险管理流程的健全 ............................................................................................28 4.3.1 确定环境 .........................................................................................................28 4.3.2 风险识别和评价 .............................................................................................29 4.3.3 制定风险管理策略与解决方案 .....................................................................29 4.3.4 信息系统建设 .................................................................................................30 4.3.5 风险监督与改进 .............................................................................................30 4.4 内部控制系统的提升 ............................................................................................31 4.5 加强外部保障 ........................................................................................................31 第五章 优化 CT 担保公司风险管理体系的具体措施.................................................33 5.1 构建规范的组织职能体系 ....................................................................................33 5.1.1 完善公司治理组织结构 .................................................................................33西北大学硕士学位论文 VI 5.1.2 优化人力资源配置......................................................................................... 34 5.2 健全风险管理流程................................................................................................ 35 5.2.1 内外部环境确定............................................................................................. 35 5.2.2 完善风险评价模型......................................................................................... 35 5.2.3 充分选择风险管理工具................................................................................. 43 5.2.4 加强风险管理信息系统建设......................................................................... 44 5.2.5 增进风险管理的监督与改进......................................................................... 45 5.3 实施科学全面的内部控制系统............................................................................ 45 5.4 强化外部保障........................................................................................................ 46 第六章 结语与展望........................................................................................................ 49 6.1 研究结论................................................................................................................ 49 6.2 研究展望................................................................................................................ 49