对BE公司贷前尽职报告的改进研究

发布时间：2018-11-19 21:58

【摘要】：BE公司作为AG银行的重要客户，其贷前尽职报告存在着对企业财务状况阐述不准确，财务数据欠准确，财务指标运用缺乏合理性，表达方式上存在简单罗列，没有企业财务分析诊断，企业非财务因素分析部分陈述内容欠缺逻辑性、内容不够全面，，整个报告最后没有明确的初步信贷结论，原报告只拘于形式未能切实为信用审批的准确判断提供有力依据。本文从银行视角出发，对BE企业的贷前尽职报告进行改进，力争形成AG银行对企业贷前尽职报告模板，切实为AG银行提供企业贷款审批决策的重要依据。本文研究采用了访谈方式调查、了解BE公司贷前尽职调查报告的现状，现状主要存在六个主要问题：第一，财务指标使用方面，指标使用前没有针对性说明，没有阐明所运用财务指标反映企业的什么财务状况，财务指标只是堆砌，没有针对性。第二，报告的格式方面，原报告中营运能力分析与偿债能力及盈利能力分析的数据是“同级”并列的。第三，财务指标选择方面，对于长短期贷款考查的财务指标欠合理。偿债能力指标使用有反映长期偿债能力的资产负债率与反映短期偿债能力的流动比与速动比，两者一起运用缺乏关联性。原报告只分析资产负债率没有分析利润保障倍数，只分析静态偿债能力流动比与速动比，没有分析动态周期。第四，报告表达方式方面：原报告没有进行会计分析，报告中只进行合并财务简表的列举与主要会计科目变化的重复罗列，报告中没有企业的财务诊断结论分析。第五，报告的非财务内容方面，原报告所陈述企业的非财务要素欠缺不够全面，使报告阅读者难以全面掌握企业的信息要素。第六，报告非财务分析方面，原报告分析的非财务因素部分存在层次不清晰、逻辑混乱、内容主次不分等问题。针对BE公司贷前尽职调查报告存在的缺陷，主要从财务因素分析方面和非财务因素分析方面进行了分析与改进。财务因素分析方面主要从企业资产质量情况分析方面、“获利能力”分析方面、成长能力分析方面、现金流分析方面进行改进；非财务因素分析方面主要从企业管理基本情况分析方面、行业风险分析方面、经营风险分析方面、资信分析方面、担保情况分析方面进行改进。改进后的报告内达到贷前尽职调查报告应当具备的真实性、客观性、逻辑性、全面性的基本特性。本文运用问卷调查方法对改进前后的贷前尽职调查报告进行了比较分析，调查结果发现，改进后的企业贷前尽职调查报告能真实反映企业的生产经营现状及发展情况，能客观披露企业存在或隐藏的风险点，切实达到为信用贷款审查的准确判断提供重要依据的目的。
[Abstract]:BE Company, as an important customer of AG Bank, has some problems in its pre-credit due diligence reports, such as inaccuracy of financial situation, inaccurate financial data, lack of rationality in the application of financial indicators, and simple listing of expression methods. Without the financial analysis and diagnosis of the enterprise, the non-financial factor analysis part of the enterprise is not logical and comprehensive enough. At the end of the whole report, there is no clear preliminary credit conclusion. The original report only in the form of failure to provide an effective basis for the accurate judgment of credit approval. From the perspective of bank, this paper improves the pre-credit due diligence report of BE enterprise, and tries to form the template of AG bank's pre-credit due diligence report, which can provide the important basis for enterprise loan approval decision for AG bank. This paper adopts interview to investigate the current situation of BE's pre-loan due diligence report. There are six main problems in the present situation: first, the use of financial indicators, indicators before the use of no targeted explanation, Financial indicators are not used to reflect the financial situation of the enterprise, financial indicators are stacked, not targeted. Second, the format of the report, the original report analysis of operating capacity and solvency and profitability analysis of the data is "at the same level" juxtaposed. Third, the selection of financial indicators, for short-term loan examination of the financial indicators are unreasonable. There is a lack of correlation between the liquidity ratio and the quick ratio of assets and liabilities which reflect the long-term solvency and the short-term solvency. The original report only analyzed the asset-liability ratio, not the profit guarantee multiple, but also the static solvency flow ratio and the fast moving ratio, and did not analyze the dynamic cycle. Fourth, the expression of the report: the original report did not carry out accounting analysis, the report only listed the consolidated financial summary statement and repeated list of changes in the main accounting accounts, the report did not have the financial diagnosis of the analysis of the enterprise. Fifth, the non-financial content of the report, the original report stated that the non-financial elements of the enterprise is not comprehensive enough, so it is difficult for the readers of the report to grasp the information elements of the enterprise. Sixthly, the non-financial factors of the original report are not clear, the logic is confused, and the content is not divided into the main and the secondary. Aiming at the defects of BE's due diligence report before loan, this paper analyzes and improves the financial factor analysis and non-financial factor analysis. Financial factor analysis mainly from enterprise asset quality analysis, "profitability" analysis, growth ability analysis, cash flow analysis to improve; The analysis of non-financial factors mainly includes basic situation analysis of enterprise management, industry risk analysis, management risk analysis, credit analysis and guarantee situation analysis. The improved report should meet the basic characteristics of truthfulness, objectivity, logicality and comprehensiveness of the pre-credit due diligence report. This paper makes a comparative analysis of the pre-loan due diligence report before and after the improvement by using the method of questionnaire. The results show that the improved pre-loan due diligence report can truly reflect the present situation and development of the enterprise's production and operation. It can objectively disclose the risk points that exist or hide in the enterprise, so as to provide an important basis for the accurate judgment of credit loan examination.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F830.5

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