商业银行授信风险识别中非财务因素管控研究

发布时间：2018-05-18 12:15

本文选题：商业银行 + 授信风险　；参考：《吉林大学》2013年硕士论文

【摘要】：我国各大商业银行加大了对授信企业在非财务因素分析方面的力度,尽管在分析方法和分析程序等方面有了很大的改进，但要想全面掌握和彻底分析非财务因素还有很长的一段路要走。目前各家商业银行在对客户的授信调查、审查、全面风险分析中，往往重点放在企业财务分析上，却忽视了对企业非财务因素的定性分析，比如对企业非财务因素分析不规范、内容不具体，侧重财务报表中的定量分析等。为了更全面、更具体地了解企业经营的状况，降低银行授信风险，应加强对非财务因素分析进行分析，在授信调查、审查环节更应如此。因为非财务因素拥有了信息量大、隐含信息丰富和动态发展等优点，所以对授信相关审查人员把握贷款质量，并对借款人发展的态势即时跟踪提供了很大的帮助。目前授信风险对于企业和商业银行来说，都欢迎切实可靠的风险识别方法，即加大了对企业的授信力度又降低了授信风险，能使商业银行对于授信风险有所控制，本文的现实意义体现在从非财务因素的角度分析了授信风险的识别作用，使商业银行对识别和控制集团企业授信风险有一定的作用。目前对于企业授信风险识别的因素，更多被强调的财务分析存在着诸多缺陷，事实上授信风险识别中更具有重要的作用的是非财务因素，从这一点上来说，本文对于商业银行授信风险识别中非财务因素管控研究有一定的创新意义；授信风险的识别对于企业和商业银行来说都非常重要，本文针对分析非财务因素所涵盖的内容，并对非财务因素在商业银行授信管理中的运行现状进行分析，从而可以充分利用非财务因素分析有效的达到控制授信风险的目的，并能为商业银行风险识别提供案例和理论的依据。本文运用理论分析和逻辑演绎与综合分析法，结合我国非财务因素在授信风险识别中的理论规定，对我国非财务因素在商业银行授信风险识别的现状进行了研究。通过研究主要分析了非财务因素的研究状况和其存在的现实问题。经过分析整理，提出了我国商业银行如何充分利用非财务因素进行分析来对授信中存在的风险进行有效规避。本文的研究结论有：财务因素分析存在缺陷；非财务因素在商业银行授信风险识别中的作用可以归纳为：全面动态判断借款人的还款能力；全面评估贷款偿还的可能性；促进贷款管理体系的建设。非财务因素分析在企业授信管理中运用有不足之处为：商业银行目前采取的对风险的衡量手段，还处于主观判断与财务分析这两个阶段中，这可能导致贷前调查贷后检查困难,使非财务因素分析不全面；而银行的信贷管理能力依然处在较低的水准使管理欠缺规范，企业信用程度不高又会导致贷款监管难；企业在贷款过程中因为缺乏有效担保抵押措施，使银行难以有效规避风险；充分利用非财务因素分析有效措施控制授信风险的途径为：成立独立的第三方调查小组，这是有效实施非财务因素分析的前提；了解实际控制人的经营思路和对外投资情况，这是有效实施非财务因素分析的基础；验证调查情况去伪存真，这是有效实施非财务因素分析的根本；分析整理查访报告并提出意见和建议等方面提出积极性建议，这是有效实施非财务因素分析的必要途径。本文以为授信风险的防范和识别虽然离不开财务分析，但是非财务因素的利用也非常重要，，对于财务因素分析是一个补充和印证，所以应该更广泛的应用于授信风险的识别中，通过跟其它手段的综合评估，才能更有效的防范商业银行的授信风险。
[Abstract]:In the analysis of non - financial factors such as the analysis of non - financial factors , the analysis of non - financial factors , such as the analysis of non - financial factors of enterprises , the analysis of non - financial factors should be strengthened , and more attention should be paid to the analysis of non - financial factors .

Because the non - financial factors have the advantages of large amount of information , rich implicit information and dynamic development , the credit risk identification method is very helpful to the enterprises and commercial banks . At present , the credit risk is increased , the credit risk is reduced , and the commercial banks can control the credit risk . The practical significance of this paper is to analyze the recognition function of credit risk from the angle of non - financial factors , and make commercial banks play a certain role in identifying and controlling the credit risk of the group enterprises .

At present , for the risk identification of credit risk in the enterprise , there are many defects in the financial analysis , which is more important in the recognition of credit risk .
The recognition of credit risk is very important for both enterprises and commercial banks . This paper analyzes the current situation of non - financial factors in the credit management of commercial banks , and makes full use of non - financial factors to effectively achieve the purpose of controlling credit risk , and can provide the basis of case and theory for the risk identification of commercial banks .

This paper makes a study on the status quo of non - financial factors in credit risk identification of commercial banks by using theory analysis and logical deduction and comprehensive analysis method , combining the theory of non - financial factors in credit risk identification .

The conclusions of this paper are as follows : the analysis of financial factors has defects ;
The role of non - financial factors in the credit risk identification of commercial banks can be summarized as :
Overall assessment of the possibility of loan repayment ;
To promote the construction of the loan management system . The non - financial factor analysis has some shortcomings in the enterprise credit management . It is also in the two stages of subjective judgement and financial analysis , which may lead to the difficulty of checking the loan after the loan , so that the non - financial factor analysis is not comprehensive ;
However , the bank ' s credit management ability is still at a lower level , which makes it difficult to regulate the lack of management , and the credit degree of the enterprise is not high .
In the process of loan , because of the lack of effective guarantee mortgage measures , it is difficult for banks to avoid risk effectively ;
To make full use of non - financial factors to analyze effective measures to control credit risk is to establish an independent third - party investigation team , which is the precondition for the effective implementation of non - financial factors analysis ;
Understand the actual controller ' s thinking and external investment , which is the basis for the effective implementation of non - financial factors analysis ;
To verify the true nature of the investigation , which is the fundamental to the effective implementation of non - financial factors ;
It is necessary to analyze and arrange the visit report and make suggestions and suggestions . This is the necessary way to effectively implement non - financial analysis .

This paper thinks that the prevention and identification of credit risk can not be separated from financial analysis , but the utilization of non - financial factors is very important . For the analysis of financial factors is a supplement and evidence , it should be applied widely in the identification of credit risk , so that the credit risk of commercial banks can be prevented more effectively by comprehensive evaluation with other means .
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33

【参考文献】