进出口银行HLJ分行基于FCE贷前财务风险评价体系研究

发布时间：2018-02-24 23:21

本文关键词： 政策性银行贷前财务风险财务风险评价模糊综合评价法　出处：《哈尔滨工业大学》2014年硕士论文　论文类型：学位论文

【摘要】：财务风险评价问题一直是国内外学者研究的热点。对于银行财务风险评价的研究，目前国内学者更多的将研究方向集中在商业银行身上，往往忽略了其他金融体系成员。中国进出口银行作为国家政策性银行，是我国金融组织体系中的重要一员。进出口银行一直以来有着不同于商业银行的特点和保密性，进而学者对该行财务风险的评价体系研究少之又少，但这不代表它没有问题。2012年5月国家审计署发布公告称，中国进出口银行包括总行和黑龙江省（HLJ）等9家分行在内，共违规放款79.44亿元，贷款项目财务风险暴露。随着我国金融市场化、公开化进程的加快，银行信贷项目财务风险评价的准确性和相关性将直接影响银行的生存，尤其是贷前这一关键流程财务风险的评价。因此，对进出口银行贷前财务风险评价体系进行研究，构建新的评价体系，不仅可以扩大银行财务风险评价研究的范围，，而且可以为进出口银行贷前财务风险评价提供决策支持，有利于贷前财务风险评价的准确性和相关性。本文首先从国内外研究出发，结合政策性银行财务风险及风险评价的概念、特征和内容，指出在进行政策性银行财务风险评价时，应当结合具体银行的特征、实际业务以及业务流程分析，认为进出口银行HLJ分行的贷前财务风险评价重点应当是具体贷款项目的贷前风险评价。在此基础之上，分析HLJ分行贷前财务风险评价体系的现状，并指出现有评价体系存在的问题，包括风险因素单一、无法整体评价、缺乏该银行特性和过度依赖客户经理等。因此在第4章提出构建新的HLJ分行贷前财务风险评价体系，以解决存在的问题。在现有贷前财务风险评价方法体系基础之上，考虑进信用风险、利率风险、汇率风险、道德风险、操作风险以及流动性风险，六大类风险提取出33个下级评价指标，运用专家调查法、模糊综合评价法（FCE）和YAAPH软件，建立HLJ分行贷前财务风险模糊综合评价模型，形成HLJ分行新的贷前财务风险评价体系。最后，从专家意见和规章制度两个层面分析新评价体系的适用性。同时选取HLJ分行客户A公司贷款项目数据为样本，计算出评价结果并作应用分析。
[Abstract]:The problem of financial risk assessment has always been a hot topic for domestic and foreign scholars. For the study of financial risk assessment of banks, domestic scholars focus more on commercial banks at present. The Export-Import Bank of China, as a national policy bank, is an important member of the financial organization system of our country. Export-Import Bank has always had different characteristics and confidentiality from commercial banks. But this does not mean that it has no problem. In a statement issued on May 2012, the State Audit Office said that the Export-Import Bank of China includes nine branches, including the head office of the bank and the Heilongjiang Province HL-J. A total of seven billion nine hundred and forty-four million yuan has been lent illegally, and the financial risks of loan projects have been exposed. With the acceleration of the process of financial marketization and openness in China, the accuracy and relevance of financial risk assessment of bank credit projects will directly affect the survival of banks. Especially the financial risk evaluation of the key process before lending. Therefore, the study on the financial risk evaluation system of Export-Import Bank before loan, the construction of a new evaluation system, can not only expand the scope of financial risk evaluation of banks, Moreover, it can provide decision support for pre-loan financial risk assessment of Export-Import Bank, which is beneficial to the accuracy and relevance of pre-loan financial risk assessment. Starting from the research at home and abroad, combining the concept, characteristics and contents of the financial risk and risk assessment of policy banks, this paper points out that the financial risk assessment of policy banks should be combined with the characteristics of specific banks. Based on the analysis of actual business and business process, it is considered that the emphasis of pre-credit financial risk assessment of HLJ branch of Export-Import Bank should be the pre-credit risk evaluation of specific loan projects. On this basis, the present situation of pre-credit financial risk assessment system of HLJ branch is analyzed. It also points out the problems existing in the existing evaluation system, including the single risk factor, the lack of overall evaluation, the lack of the bank's characteristics and over-reliance on the account manager, etc. Therefore, in Chapter 4, a new financial risk assessment system for HLJ branch before loan is proposed. Considering credit risk, interest rate risk, exchange rate risk, moral hazard, operation risk and liquidity risk, In this paper, 33 lower evaluation indexes are extracted from six kinds of risks, and the fuzzy comprehensive evaluation model of financial risk before loan of HLJ branch is established by using expert investigation method, fuzzy comprehensive evaluation method and YAAPH software. Finally, the applicability of the new evaluation system is analyzed from two aspects: expert opinion and rules and regulations. At the same time, the project data of HLJ branch customer A company is selected as a sample. The evaluation results are calculated and analyzed.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42;F832.4

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