-I- 摘要 财务公司是中国企业体制改革和金融体制改革的产物。同商业银行相比，大多 数财务公司风险管理体系不完善，风险评估手段缺乏，风险管理水平落后。为了保 证财务公司的健康持续发展，对各类风险进行评估分析并设计合理的风险管理体系 越来越重要。在这种大背景下，GK财务公司所面临的风险管理问题也愈发的严峻。 本文研究对象是GK财务公司风险管理。首先分析整理了财务公司风险管理的 相关理论和文献，对现有的风险管理理论及风险分析做了概述。基于工具分析和案 例研究，分析评估了GK财务公司具体风险。基于风险清单法，通过建立风险集， 整理出GK财务公司的具体风险点并进行了风险集划分；利用风险矩阵法识别各类 风险的重要性并通过Borda方法排序；根据风险权值法，得到各类风险权重值，从 而分析得到GK财务公司整体风险水平及主要风险类别。 本文研究发现，GK财务公司总体风险位于中低水平，没有需要立即解决的高风 险点，存在中等风险点需持续关注，其余风险点对公司正常运行不构成威胁，保持 监测即可。根据主要风险类别及成因，分别就内部控制和外部监管方面对GK财务 公司的风险管理体系进行设计，提出了几点对应措施。同时建立相应的风险管理体 系保障措施，以实现最大限度的规避风险，进而保障公司的安全运营。 关键词：财务公司；风险管理；风险矩阵；GK财务公司风险分析 燕山大学工商管理硕士学位论文 -II- Abstract ThefinancialcompanyistheproductofthereformofChineseenterprisesystemand thereformofthefinancialsystemparedwithcommercialbanks,therisk managementsystemofmostfinancialcompaniesisimperfect,themeansofrisk assessmentislack,andthelevelofriskmanagementisbackward.Inordertoensurethe healthyandsustainabledevelopmentoffinancialcompanies,itismoreandmore importanttoevaluateandanalyzevariousrisksanddesignareasonableriskmanagement system.Underthisbigbackground,theriskmanagementproblemofGKfinancecompany isbecomingmoreandmoreserious. TheobjectofthispaperistheriskmanagementofGKfinancecompany.Firstly,this paperanalyzedandcollatedtherelevanttheoriesandliteratureoffinancialcompanyrisk management,andsummarizedtheexistingriskmanagementtheoryandrisk analysis.Basedontoolanalysisandcasestudy,thespecificrisksofGKfinancialcompany areanalyzedandassessed.Accordingtotheriskinventorymethod,thespecificriskpoints ofGKfinancialcompanyweresortedoutandtherisksetsweredividedbyestablishing risksets.Usingriskmatrixmethodtoidentifytheimportanceofallkindsofrisksandsort byBordamethod.Accordingtothemethodofriskweights,wegotallkindsofrisk weights,andthenanalyzetheoverallrisklevelandmainriskcategoriesofGKfinancial company. ThispaperfindsthattheoverallriskofGKFinanceCompanyisatalowlevel,there isnoneedtoimmediatelyresolvethehigh-riskpoint,thereisamedium-riskpoint,needto maintainattention,therestoftheriskpointsonthenormaloperationofthecompanydoes notposeathreattomaintainmonitoring.Accordingtothemaintypesandcausesofrisk, thispaperdesignedtheriskmanagementsystemofGKFinanceCompanyintermsof internalcontrolandexternalsupervision,andputforwardsomecorrespondingmeasures. Atthesametime,thecorrespondingriskmanagementsystemsafeguardmeasureswere establishedtomaximizetheriskaversion,therebyensuringthesafeoperationofthe company. Abstract -III- Keywords:financecompany;riskmanagement;riskmatrix;riskanalysis 目录 -V- 目录 摘要....................................................................................................................................I Abstract.................................................................................................................................II 目录..................................................................................................................................V 第1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国内研究现状................................................................................................-2- 1.2.2国外研究现状................................................................................................-3- 1.2.3国内外研究评述............................................................................................-5- 1.3研究内容及研究方法..........................................................................................-6- 1.3.1研究内容........................................................................................................-6- 1.3.2研究方法........................................................................................................-6- 第2章财务公司风险管理理论....................................................................................-7- 2.1风险管理理论综述..............................................................................................-7- 2.1.1风险及风险管理............................................................................................-7- 2.1.2风险的识别与分析........................................................................................-8- 2.1.3风险管理措施..............................................................................................-10- 2.2现代风险管理理论............................................................................................-10- 2.2.1现代风险管理的一般特征...........................................................................-11- 2.2.2现代风险管理本质观...................................................................................-11- 2.2.3现代风险管理哲学思维...............................................................................-11- 2.3财务公司风险分析............................................................................................-12- 2.3.1财务公司的风险表现..................................................................................-12- 2.3.2财务公司风险的一般特性..........................................................................-14- 2.3.3财务公司的风险防范..................................................................................-15- 2.4本章小结............................................................................................................-16- 第3章GK财务公司风险识别与评估........................................................................-17- 3.1GK财务公司概况...............................................................................................-17- 3.1.1GK财务公司基本情况.................................................................................-17- 3.1.2GK财务公司主要股东信息.........................................................................-17- 燕山大学工商管理硕士学位论文 -VI- 3.1.3GK财务公司主要业务范围.........................................................................-17- 3.1.4GK财务公司部门及主要职能.....................................................................-18- 3.2GK财务公司风险识别.......................................................................................-19- 3.2.1风险集的建立..............................................................................................-19- 3.2.2风险清单......................................................................................................-20- 3.3基于风险矩阵方法的GK财务公司风险分析与评估.....................................-22- 3.3.1风险矩阵方法概述......................................................................................-22- 3.3.2GK财务公司风险矩阵评估.........................................................................-23- 3.3.3GK财务公司风险评估结论.........................................................................-30- 3.4本章小结............................................................................................................-30- 第4章GK财务公司风险管理体系设计......................................................