| From the concept of financial leasing and the logic of its operation in practice,it is itself a transaction method based on commercial trade in different social contexts,combined with modern financial models and thus constantly modifying traditional leasing methods,through the core of the goods according to business financing needs.From the viewpoint of the transaction subjects involved in financial leasing,it is mainly composed of the buyer and seller and the leased goods user.From the viewpoint of the changing rules summarised by the historical development process of financial leasing,there are three major constituents of this transaction mode,namely,the third-party financial leasing company,the commercial bank and the merchant involved in the leased goods.From the perspective of the characteristics of the leasing risk preferences of the financial leasing companies in China,the leasing business usually involved by financial leasing companies in China is characterized by high risks and high returns due to the many restrictions on the regulation of financing under the existing laws of China.This article starts from the many risks revealed by financial leasing companies in reality,and takes RY as a sample for analysis and research,and conducts an in-depth analysis of the relevant risks revealed by the company in reality and its management measures,thus obtaining the following conclusions.Firstly,the profitability of the enterprises involved in the financing relationship and the possibility of debt repayment are based on the current operating situation of the enterprises,and the disposal of accounts receivable by RY Finance & Leasing Company is relatively satisfactory,which ensures the operation and profitability of the company in recent years.Secondly,with regard to the credit risk assessment of RY Financial Leasing Company,the empirical analysis method,normative analysis method and comparative analysis method were used to conclude that there were many shortcomings in the early warning mechanism,inadequate credit risk identification and imperfect preliminary risk assessment work of the financial leasing company in dealing with credit risks.Thirdly,in response to the problems of RY Financial Leasing Company,we propose to establish a modern credit risk identification system based on data and a risk warning mechanism,improve the shortcomings of the preliminary investigation by refining and deepening the investigation plan,and develop and expand new businesses with the existing customer base as the core,so as to effectively disperse the current risks faced by the company,and thus cope with the unknown risks encountered by the company due to changes in the external environment. |
