Study On Risk Evaluation Of Financing Lease Project For Smes Of YD Company

China’s financial leasing industry is in the stage of continuous development.The development and expansion of the financial leasing industry has effectively alleviated the financing difficulties of small and medium-sized enterprises in China,but the financing projects of small and medium-sized enterprises lack a scientific and complete risk management evaluation system,and the research on the risk management of the financing projects of small and medium-sized enterprises is also very limited.Therefore,it is particularly important to construct a risk management evaluation system for financing projects of small and medium-sized enterprises for the healthy development of finance leasing industry.This paper firstly studies and summarizes the theories of financial leasing at home and abroad,and briefly introduces the agency theory,tax difference theory and so on.Secondly,the paper introduces the current situation of risk management of YD Company.Through the risk management control system of YD company and the results of expert questionnaire survey,it finds the problems existing in risk management and control of YD company,such as operating risk,financial risk,operational risk and credit risk,and puts forward the necessity of establishing a new risk evaluation system of YD Company.Then this paper uses the analytic hierarchy process(AHP)and fuzzy analytic hierarchy process(FAHP),subdivides the indicators of risk based on four secondary indicators of the management risk,financial risk,operational risk and credit risk,and builds a small and medium-sized enterprise financing lease project risk management evaluation system,assessing the the rationality and necessity of system construction through the actual application result;Finally,in view of the YD company financing leasing project risk management problems,this paper puts forward general resolving measures,including perfecting legal system,strengthening cultural construction,perfecting the internal control system,establishing the risk early warning mechanism,and it is taken as the effective case analysis of risk control research to financing lease industry which guarantees the sustainable development of financing lease.