基于会计信息的Z银行信贷决策研究

发布时间：2018-06-21 02:35

本文选题：会计信息 + 财务分析　；参考：《江苏大学》2017年硕士论文

【摘要】：金融业作为我国经济运行的核心之一,在经济发展中发挥着重要作用。我国商业银行经过几十年的发展,经营和管理得到了飞跃发展和提高,但是近几年我国经济增长速度相比缓慢,经济下行压力大,货币政策难以预测,未来的经济形势与政策导向也具有一定的不确定性,使得商业银行的发展面临空前压力。在未来激烈的竞争形势下,信贷风险仍然是商业银行最需要关注的风险之一,对信贷风险做好合理的防范与控制十分关键。信贷风险在商业银行经营的过程中持续存在,所以要控制好风险,最大可能的将风险带来的损失降低,是商业银行能够稳健经营的基础。信贷风险是商业银行面临的最大风险之一,从信贷业务全流程来看,每个环节都可能存在风险。如何从起始环节控制风险,对商业银行的信贷决策尤为重要。本文从银行信贷的视角,结合财务分析的理论,利用获取的企业会计信息,去研究如何进行企业剖析。在研究国内外文献和相关理论的基础上,借鉴现有的财务评审方法,选取我国商业银行Z银行的信贷决策现状作为切入点,深入研究了Z银行现有的财务分析体系。本文在分析研究Z银行信贷决策方法的基础上,选取了Z银行的授信企业J公司的实际信贷决策进行案例研究。通过研究发现,目前Z银行信贷决策中存在的问题。比如对授信企业的行业分析不够深入,未充分结合授信企业特点等。本文研究总结了我国商业银行信贷决策中的不足,主要有信贷风险意识不足,决策满足于报表分析,客户风险揭示不足等。在归纳整理传统财务分析方法的基础上,针对我国商业银行信贷决策的特点,理论应用于实际,探索基于会计信息的更加全面完善的信贷决策方法。主要有提高会计信息质量,财务指标分析改进,对借款人进行深入考察等。
[Abstract]:As one of the core of our country's economic operation, financial industry plays an important role in economic development. After decades of development, the management and management of commercial banks in our country have been developed and improved by leaps and bounds. However, in recent years, the economic growth rate of our country is slow, the downward pressure of the economy is great, and the monetary policy is difficult to predict. The future economic situation and policy direction also have certain uncertainty, which makes the development of commercial banks face unprecedented pressure. Under the situation of fierce competition in the future, credit risk is still one of the most important risks that commercial banks should pay attention to. The credit risk exists continuously in the process of commercial bank operation, so it is the foundation of the commercial bank to manage steadily to control the risk well and reduce the loss caused by the risk as possible. Credit risk is one of the biggest risks faced by commercial banks. How to control the risk from the beginning is very important for the credit decision of commercial banks. From the perspective of bank credit and the theory of financial analysis, this paper makes use of the obtained accounting information to study how to analyze the enterprise. Based on the research of domestic and foreign literature and related theories, this paper selects the current credit decision-making status of Z Bank as the starting point, and deeply studies the existing financial analysis system of Z Bank. On the basis of analyzing and studying the credit decision method of Z Bank, this paper selects the actual credit decision of J Company, a credit enterprise of Z Bank, as a case study. Through the research, it is found that there are some problems in the credit decision of Z bank. For example, the industry analysis of credit enterprises is not deep enough, not fully combined with the characteristics of credit enterprises and so on. This paper studies and summarizes the shortcomings in credit decision-making of commercial banks in China, such as the lack of credit risk awareness, the satisfaction of decision making with report analysis, and the insufficient disclosure of customer risk, etc. On the basis of summing up and sorting out the traditional financial analysis methods, according to the characteristics of credit decision-making of commercial banks in China, the theory is applied to practice, and a more comprehensive and perfect credit decision method based on accounting information is explored. Mainly improve the quality of accounting information, financial indicators analysis and improvement, in-depth investigation of borrowers and so on.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.4;F830.42

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