风险管理对于构建健康稳定的经营环境,加强公司治理及内部风险防控,增强

企业竞争力,促进经济效益发展都发挥着积极的作用。以经营风险为主要获利手段

的担保机构,为了创造更好的经济效益,在风险管理的掌握能力上就要更加深入和

提高。本文对沈阳恒信担保有限公司的实际风险管理情况进行了研究,对目前沈阳

恒信担保有限公司风险管理工作取得的成效和存在的问题进行了分析,并提出了有

针对性的改进及完善的方式方法,以期改进和完善沈阳恒信担保有限公司风险管理

工作水平,增加风险防控能力、降低风险,并增强其可持续发展能力,为沈阳恒信

担保有限公司在日益激烈的市场竞争中生存与发展提供保证。

全文共分七章。第一章主要对风险管理的背景和意义、国内外研究现状进行综

述,提出了本文研究的基本思路、主要内容及研究方法;第二章阐述了风险的内涵

与特征,对担保风险产生的来源和类别等进行了分析,并对担保风险管理的总体目

标和基本原则进行了探讨;第三章对沈阳恒信担保有限公司的组织结构概况、担保

业务范围、合作伙伴、人力资源状况及近年的效益情况进行了简要概述;第四章对

沈阳恒信担保有限公司风险管理的业务流程、内控制度、方法等进行了研究;第五

章从内控制度的建立、风险处理能力的增强、担保代偿水平的下降几个方面阐述了

沈阳恒信担保有限公司几年来的风险管理成效,并对沈阳恒信担保有限公司风险管

理工作中存在的诸如风险管理体系建设不健全、风险管理文化建设薄弱、风险管理

的激励机制缺失等主要问题进行了剖析;第六章提出相应的改进对策及建议;第七

章是对本文的总结与展望。

关键词:风险管理;担保风险;内部控制;沈阳恒信

-II-

东北大学硕士学位论文
Abstract

Research on Risk Management of Shenyang Hengxin

Guarantee Co., Ltd.

Abstract

Risk management plays an active role in building a healthy and stable business

environment,strengthening governance of the company and prevention of the internal

risk, enhancing the competitiveness of enterprises and promoting the economic

development. To have a better economic efficiency, the security agencies whose main

means of making profits are measuring risk,should improve the capabilities of the risk

management. This paper studies the actual risk management and analyzes the

achievements and problems based on Shenyang Hanson security limited company, and

gives some methods to improve and perfect the company, which can increase the

capabilities of preventing and controlling the risk and enhance their capacity for

sustainable development,and then Shenyang Hengxin Guarantee Co.,Ltd. can survive

and develop in the increasingly fierce market competition.

This paper is divided into seven chapters. Chapter one mainly tells the background

and significance of the risk management, and an overview of the internal and external

studies about the current situation,then gives the basic ideas of this study,main contents

and research methods. Chapter two clarifies the connotation and characteristics of the

risk,and analyzes the origin and types of the security risks, it also discusses the overall

goals and basic principals of the risk management. Chapter three carries out a brief

overview of Shenyang Hengxin Guarantee Co.,Ltd.,which includes the organizational

structure, business fields, partnerships, human resources,status and benefits in recent

years. Chapter four studies the business processes, internal control system and methods

of the risk management of Shenyang Hengxin Guarantee Co.,Ltd. Chapter five describes

the effectiveness of risk management of Shenyang Hengxin Guarantee Co,Ltd. from the

aspects of establishment of the internal control,enhancement of the manage capabilities

and decline in the level of guarantee,and analyzes the major issues existing in the risk

management of Shenyang Hengxin Guarantee Co.,Ltd.,such as imperfect risk