Research On Risk Management Of San Ya Guarantee Corporation On The Background Of Financial Statement Analysis

Small and medium enterprise Guarantee Corporation since the establishment of the State Council in 1998, after 17 years of development, due to the approval procedures, the threshold is low, the advantages of fast loan, has become the main force for small and medium enterprises to provide financial support. In the last two years, the economic situation of China and abroad is very complex, and the smooth running of the Chinese economy is faced with the test of the layers. Along with the small and medium-sized enterprises to increase operational risk, increase compensation risk guarantee institutions, many guarantee agencies to enter the peak of compensation. 2015, China’s economy is still in an important period of strategic opportunities, economic and social development has a lot of favorable conditions and positive factors, but also faces many risks and challenges. In this context, the macroeconomic situation and the development prospects of small and medium enterprises in the industry, facing the risk of accurate prejudgment, set up the risk warning line, timely risk warning, it is particularly important.While our country is in the transition from labor intensive to technology intensive, the country’s GDP growth rate, especially in the northeast region, how to promote economic development has become the primary task of the three provinces in Northeast China. Small and medium-sized enterprises will become the main force to promote the be the first to bear the brunt of the economy, and to prevent the risk of loans is no problem. In this paper, a real case, the A company for the sample analysis of its financial statements, combined with the whole process of security, analysis of the loan and the default risk of debt.This paper is divided into five chapters on. Chapter 1 Introduction: respectively describes the background and significance of the research, the theoretical basis of this paper and the research methods and content arrangements. Chapter 2 Sanya Guarantee Group and guarantee business profile. This chapter introduces the subject as herein and services – San ya guarantees the Group’s development history and branches, internal management system; internal and external risks faced by risk guarantee business, and made the front security, insurance, and financial tracking after Paul risk analysis as the main research contents. Chpter3 Issue analysis of financial review in the guarantee process. This chapter describes the basic situation Company A and guarantee operations, including the basic situation of the company and the A’s loan guarantee application for the demands of the approval process, company A financial analysis of the case, according to three process guarantees, security reviews, the project assessment and post warranty tracking phase, in order to guarantee the project a company, for example, analyze the reasons for problems. Chapter 4 Strategies for problem solving. In chapter three processes guarantee the main line, the stage, focused on the possible risks of proposed countermeasures, to risk prevention and control purposes.. Chapter 5 mainly introduces the main conclusions of this paper.