XY银行财务风险评价研究

发布时间：2018-05-02 13:02

本文选题：XY银行 + 财务风险　；参考：《西安理工大学》2017年硕士论文

【摘要】：伴随着金融全球化脚步的加快,我国商业银行也逐渐迈入了金融全球化竞争的行列,其经营和发展面临着更加严峻的挑战。由于商业银行是经营货币资金、开展信贷业务的特殊行业,其运营活动围绕资产和负债进行,再加上近年来互联网金融和科技的发展导致实体经济持续低迷,这更使得商业银行财务风险日益凸显。XY银行作为股份制商业银行中发展较快的银行之一,其发展至今资产规模不断拓展,业务种类逐渐多元化,但由于受到经济增速放缓和自身财务风险识别、评价和管理能力不足的影响,其财务风险逐年增加。因此,如何识别财务风险、建立科学的财务风险评价体系、衡量财务风险大小并找出财务风险产生的原因,这些对提高XY银行经营管理能力和提升其银行价值尤为重要。本文从对商业银行财务风险相关理论的探讨出发,以XY银行为研究对象,首先简要介绍了 XY银行的发展概况,再结合近几年XY银行发布的财务报表和相关信息对其财务风险现状进行探讨,并对其现状存在的问题和原因进行了详细的分析。其次,以中国银行业监督管理委员会发布的相关监管指标体系为依托并结合XY银行自身财务特点,建立了适用于XY银行的财务风险评价指标体系。在该体系中,将财务风险细分为资本风险、流动性风险、资产质量风险、管理水平风险、盈利性风险和市场风险等六个层次,并给出了 13项具体的评价指标。再次,通过搜集XY银行2007年到2016年年度报告中的相关财务数据,构建了模糊综合评价模型并结合熵值赋权法对XY银行银行近十年财务风险水平进行了排序。实证结果得出,近十年XY银行财务风险呈上升趋势,并且近三年财务风险水平都较高,这主要是由于XY银行资产质量存在一定问题,具体表现为不良贷款率上升、拨备覆盖率下降、贷款过度集中等。最后,根据实证结果从资本结构、信贷授权制度、信息披露制度和人员管理等方面提出了相应对策建议以应对XY银行财务风险的发生。
[Abstract]:With the acceleration of the pace of financial globalization, our commercial banks have gradually stepped into the ranks of financial globalization competition, its management and development is facing more severe challenges. Because commercial banks are special industries that operate money and credit, their operations revolve around assets and liabilities, and in recent years, the development of Internet finance and technology has led to a continuing downturn in the real economy. This makes the financial risk of commercial banks increasingly prominent. XY Bank, as one of the rapidly developing banks in joint-stock commercial banks, has expanded its asset scale and diversified its business types. However, the financial risk increases year by year because of the influence of the economic growth rate and the financial risk identification, evaluation and management ability. Therefore, how to identify financial risk, establish a scientific financial risk evaluation system, measure the size of financial risk and find out the causes of financial risk, these are particularly important to improve XY bank management ability and enhance its bank value. Based on the discussion of the theory of financial risk in commercial banks, this paper takes XY Bank as the research object, and introduces the development of XY Bank briefly. Combined with the financial statements and related information issued by XY Bank in recent years, the present situation of its financial risk is discussed, and the existing problems and reasons are analyzed in detail. Secondly, based on the related regulatory index system issued by China Banking Regulatory Commission and combining the financial characteristics of XY Bank, the financial risk evaluation index system suitable for XY Bank is established. In this system, the financial risk is divided into six levels: capital risk, liquidity risk, asset quality risk, management level risk, profit-making risk and market risk. Thirdly, by collecting the relevant financial data of XY Bank from 2007 to 2016, the fuzzy comprehensive evaluation model is constructed and the financial risk level of XY Bank in the past ten years is ranked with entropy weighting method. The empirical results show that the financial risk of XY bank is on the rise in the past ten years, and the level of financial risk is relatively high in the last three years, which is mainly due to the existence of some problems in the asset quality of XY Bank, which is manifested in the increase of non-performing loan ratio. The provision coverage rate drops, the loan excessively centralizes and so on. Finally, according to the empirical results, this paper puts forward corresponding countermeasures from the aspects of capital structure, credit authorization system, information disclosure system and personnel management to deal with the occurrence of financial risks in XY bank.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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