作者韩蓉
姓名汉语拼音HAN RONG
学号2020000011016
培养单位兰州财经大学
电话18152082221
电子邮件944723815@qq.com
入学年份2020-9
学位类别专业硕士
培养级别硕士研究生
一级学科名称工商管理硕士(MBA)
学科代码1251
授予学位硕士
第一导师姓名姬新龙
第一导师姓名汉语拼音JI XIN LONG
第一导师单位兰州财经大学
第一导师职称教授
题名W国贸公司融资性贸易的风险防范与优化策略
英文题名Risk Prevention and Optimization Strategy of W International Trade Company's Financing Trade
关键词融资性贸易 风险分析 风险防范 优化策略
外文关键词Financing trade ; Risk analysis ; Risk prevention ; Optimizing strategy
摘要

以融资为目的,以商品为载体,以贸易为手段的融资性贸易是当前部分国有企业提高利润的通常做法。这种融资方式一般是国有企业向合作方指定的上游供货商预付资金进行货物采购,按照使用资金的期限以及双方约定的利率,通过购销差价的方式获得一定的收入。但这种做法或存在较大的风险。

本文在当前市场上国有企业融资性贸易风靡、资金损失、货物丢失和违约风险频发的背景下,以融资性贸易的相关理论为依据,借助W国贸公司融资性贸易业务案例,全面介绍了该公司的基本情况和相关业务流程。通过分析部分项目失败的深层次原因,探究该公司融资性贸易整体面临的市场风险、信用风险、操作风险、信用保险承保风险以及虚构贸易背景风险等。同时,针对国贸公司已有风险的防范体系,深入分析当前存在的局限性和不足,具体比如:信用风险方面对客户准入未进行全面尽职调查;合同风险方面审核流程过长;市场价格风险方面采用的定价方式简单;授信业务管理方面管控不够细致;内部合规管理方面存在管控机制不严、责任不清的问题。针对上述问题本文提出相关加强风险防范的优化策略,包括选择可靠第三方物流和货物代理企业,重视和掌握市场价格变动规律;做好各类风险的事前防控,明确约定抵质押资产并设定对应抵质押率;完善内部控制制度,加强业务人员的职业培训;落实全面风险管理制度,通过时刻关注上下游合作经营情况,熟练掌握贸易单据和确保业务基于真实的贸易背景而开展,防范贸易背景虚构等风险。

英文摘要

The financing trade for the purpose of financing, with commodities as the carrier and trade as the means of trade is the common practice of some state-owned enterprises to increase profits. This kind of financing method is generally the state-owned enterprises to the upstream suppliers designated by the partner to the period of using the funds and the interest rate agreed by both parties, a certain amount of income through the price difference between the purchase and sale. But this practice may have a greater risk.

Under the background of the popular financing trade of state-owned enterprises, the frequent occurrence of capital loss, loss of goods and the risk of default in the current market, this paper introduces the relevant theory of financing trade with the help of the financing trade business case of W International trade company. By analyzing the deep-seated reasons for the failure of some projects, we explore the market risk, credit risk, operational risk, credit insurance underwriting risk and fictitious trade background risk of the company's financing trade. At the same time, according to the existing risk prevention system of the International Trade Company, the existing limitations and deficiencies are deeply analyzed, for example: credit risk without comprehensive due diligence on customer access; the contract risk review process is too long; the simple pricing method for market price risk; the indetailed control of credit business management; the lax control mechanism and unclear responsibility in internal compliance management. In view of the above problems, this paper puts forward the optimization strategies to strengthen risk prevention, including selecting reliable third-party logistics and goods agency enterprises, paying attention to and mastering the law of market price changes, making the prevention and control of various risks in advance, clearly agreeing the pledged assets and setting the corresponding pledge rate, improving the internal control system, strengthening the vocational training of business personnel; implementing the comprehensive risk management strategy, pay close attention to the upstream and downstream cooperative operation, and master the trade documents and ensure the business based on the real trade background, and prevent the risks of fictitious trade background.

学位类型硕士
答辩日期2023-05-29
学位授予地点甘肃省兰州市
语种中文
论文总页数58
参考文献总数31
馆藏号0005372
保密级别秘密
中图分类号F203.9/1024
文献类型学位论文
条目标识符http://ir.lzufe.edu.cn/handle/39EH0E1M/34431
专题MBA教育中心
推荐引用方式
GB/T 7714
韩蓉. W国贸公司融资性贸易的风险防范与优化策略[D]. 甘肃省兰州市. 兰州财经大学,2023.
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