钢铁企业信用风险评价指标体系研究

发布时间：2018-03-27 14:05

本文选题：银行授信　切入点：信用风险评价　出处：《中国海洋大学》2013年硕士论文

【摘要】：改革开放以来,我国钢铁工业取得了长足发展,已成为世界上最大的钢铁生产和消费国,不仅在数量上快速增长,而且在品种质量、装备水平、技术经济、节能环保等诸多方面都取得了很大的进步,形成了一大批具有较强竞争力的钢铁企业,为国民经济持续、稳定、健康发展做出了重要贡献。更重要的是,钢铁行业作为我国经济体系的支柱型产业,在银行的贷款总量中也占有较大的比重,因此对钢铁企业客户授信的信用风险评价始终是商业银行信用风险管理的重中之重。基于此,本文以钢铁企业作为研究对象,站在商业银行的研究视角,建立钢铁企业信用风险指标体系。本文总共分为5个部分。首先,本文在研究了国内外众多文献之后,介绍了文章的选题背景和研究的方法路线,以及其理论的创新性和实际的应用性。然后,本文总结和分析了信用风险的基本概念和信用风险评价的基本方法,并着重表述了我国商业银行信用风险评价体系中存在的问题。其次,本文重点分析了我国钢铁企业的行业背景和风险识别,确定了钢铁企业的主要风险来源。再次,本文在原有商业银行信用风险评价体系上做了修改和补充,建立了专门适合钢铁企业授信的信用风险评价体系。其中,文章应用了因子分析法和主成分分析法确定了指标体系中财务指标的权重,并应用了择优评分法确定了非财务指标的权重,从而建立起完善全面的信用风险评价指标体系。最后,本文为了体现该指标体系的实际应用性,选取了一家在本人实习单位有授信记录的大型钢铁企业,以该企业作为信用风险评价指标体系的检验对象,总结得出研究结论,并针对本文结论提出了几点后续研究建议。
[Abstract]:Since the reform and opening up, China's iron and steel industry has made great progress and has become the largest steel production and consumption country in the world, not only in terms of rapid growth in quantity, but also in terms of variety quality, equipment level, technology and economy. Great progress has been made in many aspects, such as energy saving and environmental protection, and a large number of iron and steel enterprises with strong competitiveness have been formed, which have made important contributions to the sustained, stable and healthy development of the national economy. As the pillar industry of China's economic system, iron and steel industry also accounts for a large proportion of the total amount of bank loans, so the credit risk evaluation of the customers of iron and steel enterprises is always the most important part of the credit risk management of commercial banks. Based on this, this article takes the iron and steel enterprise as the research object, stands in the commercial bank research angle, establishes the iron and steel enterprise credit risk index system. This paper introduces the background of the topic, the research method, the innovation of the theory and the practical application. Then, this paper summarizes and analyzes the basic concept of credit risk and the basic method of credit risk evaluation. Secondly, this paper mainly analyzes the industry background and risk identification of Chinese iron and steel enterprises, and determines the main risk sources of iron and steel enterprises. In this paper, the credit risk evaluation system of commercial banks has been modified and supplemented, and a credit risk evaluation system suitable for steel enterprises has been established. The paper uses factor analysis method and principal component analysis method to determine the weight of financial indicators in the index system, and applies the selective score method to determine the weight of non-financial indicators. Finally, in order to reflect the practical application of the index system, we select a large steel enterprise with credit record in my internship unit. Taking the enterprise as the test object of the credit risk evaluation index system, this paper summarizes the research conclusions, and puts forward some suggestions for the follow-up research in the light of the conclusions of this paper.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.31;F832.4

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