交通银行对企业流动资金贷款需求测算的研究
发布时间：2018-07-22 20:39
【摘要】：银监会在2010年2月发布了《流动资金贷款管理暂行办法》（以下简称《流贷办法》），要求改变以衡量借款人还款能力为主要环节的流动资金贷款审批模式，以贷款需求真实性作为流动资金贷款审批中的调查重点，推行流动资金贷款需求测算，，并提供了测算参考办法供各银行机构参考使用。然而由于测算参考办法过于笼统，各商业银行在贷款实践中对测算参考办法的应用程度不一，不同银行的信贷审批结果可比性较差。此外，由于测算参考办法存在缺陷，以致于测算结果与借款人实际存在差距，在授信额度的确定中参考价值较低。 本文以J银行为背景，对J银行运用流动资金贷款需求测算参考办法的现状进行分析，发现J银行流动资金贷款需求测算中存在以下问题：未对测算涵盖的信贷品种范围予以明确，标准资产负债表视角与流动资金贷款定义存在冲突，营运资金项目考虑不全面，各项目周转率测算中周转额选取不当，保险系数计量方法不明确，公式要素“自有资金”、“其他渠道提供的营运资金”、“现有流动资金贷款”取值方法不合理、测算难度大等。针对以上问题，本文运用逆向思维，从反向角度确定了测算涵盖的信贷品种范围，并以管理资产负债表为视角，对营运资金项目进行了统一考虑，且对营运资金项目按照供产销循环进行分类并确定差异化的周转额。对于保险系数本文引入压力测试方法进行计量；对于自有资金、现有流动资金贷款及其他渠道提供的营运资金量的确定，本文不再进行分别计量，而是利用管理资产负债表的平衡等式对各渠道提供的营运资金进行统一核算。最后本文以M公司为例对改进后的测算办法进行应用演示，增强了测算办法在贷款实践中的可操作性。
[Abstract]:In February 2010, the CBRC issued the interim measures for the Administration of liquid Capital loans (hereinafter referred to as the "measures on loan flows"), which requires changes in the examination and approval mode of working capital loans, which mainly measures the repayment ability of borrowers. Taking the truthfulness of loan demand as the focus of investigation in the examination and approval of liquid capital loan, the author carries out the calculation of the demand for liquid capital loan, and provides the reference method for banks to refer to. However, due to the calculation of the reference method is too general, the commercial banks in the loan practice of the application of the measurement reference method is different, the results of credit approval of different banks are poor comparability. In addition, there is a gap between the calculation result and the borrower because of the defect of the reference method, so the reference value is low in the determination of the credit line. Based on the background of J Bank, this paper analyzes the present situation of J Bank's reference method for calculating the demand for liquid capital loans. It is found that the following problems exist in the calculation of bank J's liquidity loan demand: the scope of credit covered by the calculation is not clear, the standard balance sheet angle of view is in conflict with the definition of working capital loan, and the working capital project is not considered comprehensively. In the calculation of the turnover rate of each project, the selection of turnover amount is improper, the measurement method of insurance coefficient is not clear, the formula elements are "own capital", "working capital provided by other channels" and "existing working capital loan" are unreasonable. The calculation is difficult. In view of the above problems, this paper uses the reverse thinking to determine the scope of the credit varieties covered by the calculation from the reverse perspective, and from the perspective of the management balance sheet, makes a unified consideration of the working capital projects. Working capital items are classified according to supply cycle and differentiated turnover is determined. For the insurance coefficient this paper introduces the stress test method to measure, for the own funds, existing working capital loans and other channels to determine the amount of operating capital, this paper will no longer be measured separately, Instead, the balance equation of the management balance sheet is used to unify the working capital provided by various channels. Finally, this paper takes M Company as an example to demonstrate the application of the improved calculation method, which enhances the operability of the calculation method in the loan practice.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.4
本文编号：2138504
[Abstract]:In February 2010, the CBRC issued the interim measures for the Administration of liquid Capital loans (hereinafter referred to as the "measures on loan flows"), which requires changes in the examination and approval mode of working capital loans, which mainly measures the repayment ability of borrowers. Taking the truthfulness of loan demand as the focus of investigation in the examination and approval of liquid capital loan, the author carries out the calculation of the demand for liquid capital loan, and provides the reference method for banks to refer to. However, due to the calculation of the reference method is too general, the commercial banks in the loan practice of the application of the measurement reference method is different, the results of credit approval of different banks are poor comparability. In addition, there is a gap between the calculation result and the borrower because of the defect of the reference method, so the reference value is low in the determination of the credit line. Based on the background of J Bank, this paper analyzes the present situation of J Bank's reference method for calculating the demand for liquid capital loans. It is found that the following problems exist in the calculation of bank J's liquidity loan demand: the scope of credit covered by the calculation is not clear, the standard balance sheet angle of view is in conflict with the definition of working capital loan, and the working capital project is not considered comprehensively. In the calculation of the turnover rate of each project, the selection of turnover amount is improper, the measurement method of insurance coefficient is not clear, the formula elements are "own capital", "working capital provided by other channels" and "existing working capital loan" are unreasonable. The calculation is difficult. In view of the above problems, this paper uses the reverse thinking to determine the scope of the credit varieties covered by the calculation from the reverse perspective, and from the perspective of the management balance sheet, makes a unified consideration of the working capital projects. Working capital items are classified according to supply cycle and differentiated turnover is determined. For the insurance coefficient this paper introduces the stress test method to measure, for the own funds, existing working capital loans and other channels to determine the amount of operating capital, this paper will no longer be measured separately, Instead, the balance equation of the management balance sheet is used to unify the working capital provided by various channels. Finally, this paper takes M Company as an example to demonstrate the application of the improved calculation method, which enhances the operability of the calculation method in the loan practice.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.4
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