日照X银行贸易融资业务信用风险管理研究

发布时间：2018-03-11 09:09

本文选题：贸易融资　切入点：信用风险　出处：《山东大学》2017年硕士论文　论文类型：学位论文

【摘要】：贸易融资业务作为银行开办的信贷业务的一种,具有期限短,操作灵活的优点,贸易融资本身具有真实性和自偿性特征,在贸易结算过程中被进出口商广泛应用,解决了资金周转问题,同时为银行带来了不少的收益。随着我国进出口量的日益增长,大力开展贸易融资是一种银企"双赢"的模式,为贸易融资创造良好的资源与市场环境符合经济发展的要求,但贸易融资跨越式的发展也让很多银行在着眼收益的同时忽略风险防控,近几年的贸易融资风险事件中信用风险的暴露尤为严重。我国贸易融资信用风险管理起步较晚,商业银行在短期内设计融资产品来满足贸易企业各种需求,其管理经验也较为缺乏。贸易融资风险管理手段的落后,贷后监管的脱节,促使贸易融资逐渐脱离本身的自偿性和真实性,贸易融资演变成了融资的贸易,近几年信用风险案件频繁暴露,给银行来带了巨大资金损失和连锁反应。商业银行须重视对贸易融资信用风险的管理,按照风险管理的基本流程从风险识别、计量以及监测控制出发,学习国际先进金融机构的信用风险评估方法,并结合自身目标与特点,全面完善风险管理体系。通过收集国内商业银行对贸易融资风险管理和信用风险管理的主要文献和方法,结合日照辖内银行的管理模式和主要客户特征,分析其贸易融资业务发展现状,主要风险点和成因,利用RAROC模型初步测算该银行贸易融资业务的风险成本和收益,粗略评估该银行近几年的风险管理水平发展情况,从中发现银行在贸易融资信用风险管理中存在的问题。目前,辖内X银行对贸易融资风险管理流程主要涉及到实施贷审分离制度,关注贷后资金的收回,对贸易融资信用风险的评估主要依赖于企业财务指标的判断,从该银行信用风险的管理制度、评估手段、部门粘合度和人员配置方面上分析需要改进的管理点,提出银行优化现有管理制度,学习应用类似RAROC模型的科学风险评估手段,加强对融资客户选择策略,做好产品创新管理和加强人员培训等措施。同时,建议银行加强贸易融资全流程的风险防范,细化到贷前调查,贷款审批,贷后管理和风险缓释措施等。随着越来越多的国内商业银行业"走出去"设立海外分支机构,国际竞争更为激烈,银行要不断适应国际上的风险监管新标准,不断提升自身风险管理水平。本文研究商业银行贸易融资业务的信用风险管理,是希望对今后商业银行贸易融资信用风险管理乃至全面风险管理提供思路,对和X银行同等类型与规模相似的银行提供参考,也对在当前的宏观经济形势下贸易融资风险防控政策和措施有借鉴意义。
[Abstract]:As a kind of credit business established by banks, trade finance has the advantages of short term and flexible operation. Trade financing itself has the characteristics of authenticity and self-compensation, and is widely used by importers and exporters in the process of trade settlement. With the increasing import and export volume of our country, it is a "win-win" mode for banks to develop trade financing vigorously. The creation of good resources and market environment for trade financing meets the requirements of economic development, but the leapfrog development of trade finance also makes many banks ignore risk prevention and control while focusing on profit. In recent years, the exposure of credit risk is especially serious in the trade financing risk events. China's trade financing credit risk management started relatively late, commercial banks in the short term to design financing products to meet the needs of trade enterprises. The backwardness of risk management means of trade financing and the disconnection of post-loan supervision promote trade finance to break away from its own self-compensation and authenticity, and trade financing has evolved into financing trade. In recent years, the frequent exposure of credit risk cases has brought huge capital losses and chain reactions to banks. Commercial banks should attach importance to the management of trade financing credit risks and identify risks according to the basic process of risk management. Starting from measurement and monitoring control, we should study the credit risk assessment methods of international advanced financial institutions, and combine with their own objectives and characteristics. Comprehensive improvement of risk management system. Through the collection of domestic commercial banks to trade financing risk management and credit risk management of the main literature and methods, combined with Rizhao within the bank management model and main customer characteristics, This paper analyzes the present situation, main risk points and causes of the development of trade finance business, calculates the risk cost and income of the bank's trade financing business by using RAROC model, and roughly evaluates the development of the bank's risk management level in recent years. At present, Bank X in its jurisdiction mainly involves the implementation of the separate system of loan examination and examination, and pays close attention to the recovery of funds after loans. The evaluation of the credit risk of trade financing mainly depends on the judgment of the financial index of the enterprise. The management points that need improvement are analyzed from the aspects of the credit risk management system, the means of assessment, the degree of departmental cohesion and the staffing of the bank. The paper puts forward some measures such as optimizing the existing management system, learning and applying scientific risk assessment methods similar to RAROC model, strengthening the selection strategy of financing customers, doing well the product innovation management and strengthening the training of personnel, etc. It is suggested that banks should strengthen the risk prevention of the whole trade financing process, and refine it to pre-loan investigation, loan approval, post-loan management and risk mitigation measures. As more and more domestic commercial banks "go out" to set up overseas branches, The international competition is more intense, the banks should adapt to the new international standards of risk supervision and constantly improve their own risk management level. This paper studies the credit risk management of commercial banks' trade financing business. It is hoped to provide ideas for the future trade financing credit risk management and even overall risk management of commercial banks, and to provide reference to banks of the same type and scale as X Bank. It also has reference significance for trade financing risk prevention and control policies and measures under the current macroeconomic situation.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.4

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