哈佛框架下商业银行信贷审查的财务分析研究

发布时间：2017-03-19 22:03

  本文关键词：哈佛框架下商业银行信贷审查的财务分析研究，，由笔耕文化传播整理发布。

【摘要】：传统的信贷审查中的财务分析,都是基于财务报表中的历史数据进行分析,企业的财务报表只能体现企业过去一定时期内的财务信息,对贷款企业的现在和未来状况许多无法量化的信息,财务报表分析无法得到完整体现。因此信贷审查中需要尽可能的对贷款企业的行业信息,发展战略等信息有全面的了解,对贷款企业现在的经营状况有一定了解,以战略分析作为银行信贷审查财务分析的出发点,识别关键会计因素,进行财务分析,对贷款企业的前景做出展望。本文的创新点是通过引入哈佛财务分析框架,把哈佛分析框架的方法运用到商业银行信贷审查中,完善信贷风险审查中的财务分析体系。在哈佛框架下的战略分析、会计分析、财务分析、前景分析,通过了解企业的发展战略,行业的信息,识别关键的会计信息,更有针对性可以更加准确的反映贷款企业的现在和未来的现金流状况,识别贷款客户的潜在风险,达到防范银行授信风险目的。本文以ZX公司这一作为案例分析的对象,运用哈佛分析框架分析的方法,通过定性和定量的分析方法,对ZX公司的发展战略、企业经营状况、财务状况、发展前景进行分析,发现公司潜在的经营和财务风险。本文经过理论和案例分析研究,得出如下结论:通过哈佛分析框架,以贷款企业发展战略为银行信贷审查的出发点,用发展的眼光对企业的财务数据进行分析和预测,提高了信贷审查分析中的准确性。
【关键词】：信贷审查 哈佛框架 财务分析
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F830.42;F832.3
【目录】：

• ACKNOWLEDGEMENTS4-5
• ABSTRACT5-6
• 摘要6-13
• ChapterⅠ Introduction13-16
• 1.1 Research background and purpose13
• 1.2 Research method and framework13-14
• 1.3 Innovation point14
• 1.4 Research deficiencies14-16
• ChapterⅡ Literature review16-26
• 2.1 Related theories of bank credit risk approval16-20
• 2.1.1 Concept of bank credit extension risk16
• 2.1.2 Concept of bank credit risk approval and related contents16-17
• 2.1.3 The role of bank credit risk approval17-20
• 2.2 Study on the credit risk management based on the financial analysis20-21
• 2.3 Commercial banks financial statement analysis working process of the credit approval21-22
• 2.4 Characteristics of the financial analysis in bank credit approval22-23
• 2.5 Study on Harvard Analytical Framework23-26
• Chapter Ⅲ Disadvantages of commercial banks credit approval26-32
• 3.1 Problems of the loan enterprise financial statements analysis26-27
• 3.2 Problems in the financial statements data27-30
• 3.3 Different qualities of commercial banks credit approval employees30-32
• Chapter Ⅳ Credit approval financial analysis system improvement under theHarvard Analytical Framework32-39
• 4.1 Strategic analysis32-34
• 4.2 Accounting analysis34-35
• 4.3 Financial analysis35-36
• 4.4 Prospect analysis36-39
• ChapterⅤ Case study about company financial analysis under the Harvard AnalyticalFramework in credit approval39-63
• 5.1 Strategic analysis of ZX39-44
• 5.1.1 Analysis of the development strategy of ZX39-40
• 5.1.2 Present profit driving factor of ZX40-42
• 5.1.3 Enterprise business risk analysis42-44
• 5.2 Accounting analysis44-53
• 5.2.1 Sales income and profit margin44-46
• 5.2.2 Key accounting factors analysis46-53
• 5.3 Financial analysis53-61
• 5.3.1 Vertical comparison of the financial conditions53-55
• 5.3.2 Comparison of the profits of ZX55-57
• 5.3.3 Ratio analysis57-59
• 5.3.4 Cash flow analysis59-61
• 5.4 Prospect analysis61-63
• 5.4.1 Qualitative analysis61-62
• 5.4.2 Quantitative analysis62-63
• Chapter Ⅵ Conclusion63-67
• 6.1 Research conclusions63-64
• 6.2 Specific recommendations of credit approval under the Harvard framework64-67
• REFERENCES67-69

  本文关键词：哈佛框架下商业银行信贷审查的财务分析研究，由笔耕文化传播整理发布。

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