哈佛框架下信贷决策的财务分析体系研究

发布时间：2018-02-24 10:17

本文关键词： 信贷风险财务报表分析哈佛框架　出处：《河北大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来，随着我国银行业体制改革深入，各家银行各项业务发展迅速，信贷业务作为银行主要业务之一更是扩展迅猛，但与之俱来的信贷风险却没有得到很好的防范与控制。当前，贷款利息收入仍是商业银行最主要收入来源。信贷质量与风险管理的优劣决定了银行的生存及发展能力。由于银行与贷款企业之间存在信息不对称，银行作为债权人，需尽可能全面了解企业所处行业，战略以及企业财务情况等等，才能保障银行贷款可以按期收回并取得回报，防范银行信贷风险。这些情况在传统的信贷决策的财务分析过程中是无法得到揭示的。现在较为完善的哈佛财务分析框架通过战略、会计、财务、前景分析，恰恰可以很全面的反映企业状况。因此，本文从银行信贷风险产生以及信贷决策需求角度，将哈佛分析框架体系引入银行信贷决策的财务分析体系中。通过改进和完善信贷决策中的财务分析体系，从而达到发现和防范银行信贷风险的目的。为更好地研究运用哈佛框架改进后的信贷决策财务分析体系效果，本文共分为五部分展开。第1章为引言，主要介绍了本文的研究背景意义以及研究思路等，回顾了国内外有关银行信贷风险和企业财务状况关系的文献。第2章分析了银行信贷决策中现行财务分析的现状，，并明确改进的必要性。第3、4章为本文的主体部分，重点分析了基于哈佛框架信贷财务分析体系完善的理论内容，并结合实际案例进行有效的信贷分析。第5章在总结前文的基础上，对于信贷决策财务分析实施过程中提出了建议。
[Abstract]:In recent years, with the deepening of the banking system reform in our country, the various business of each bank develops rapidly, and the credit business as one of the main business of the bank expands rapidly. But the credit risks associated with them have not been well guarded and controlled. Loan interest income is still the most important source of income for commercial banks. The quality of credit and risk management determines the survival and development ability of banks. Because of the information asymmetry between banks and loan enterprises, banks are creditors. In order to ensure that bank loans can be repaid on time and in return, it is necessary to have as comprehensive an understanding as possible of the industry, strategy, and financial situation of the enterprise. To guard against bank credit risk. These situations are not revealed in the financial analysis process of traditional credit decision-making. Now the more perfect Harvard financial analysis framework adopts strategic, accounting, financial, and outlook analysis. Therefore, from the point of view of bank credit risk generation and credit decision demand, This paper introduces the Harvard analysis framework system into the financial analysis system of bank credit decision making. By improving and perfecting the financial analysis system in credit decision making, the purpose of discovering and preventing bank credit risk can be achieved. In order to better study the effect of the improved financial analysis system of credit decision using Harvard framework, this paper is divided into five parts. Chapter 1 is the introduction, which mainly introduces the background significance and research ideas of this paper. This paper reviews the domestic and international literatures on the relationship between bank credit risk and enterprise financial situation. Chapter 2 analyzes the present situation of financial analysis in bank credit decision-making, and clarifies the necessity of improvement. Chapter 3: 4 is the main part of this paper. The theoretical content of the financial analysis system of credit based on the Harvard framework is analyzed emphatically, and the effective credit analysis is carried out in combination with practical cases. Chapter 5 is based on the conclusion of the above. Some suggestions are put forward for the implementation of financial analysis of credit decision.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42;F832.4

【参考文献】