基于IPC技术HS银行审核小微企业财务信息的方法研究

发布时间：2018-12-15 02:58

【摘要】：国家工商总局公布的数据显示,2016年个体私营经济、小微企业成为经济发展领域的新亮点,新设小微企业周年开业率达70.8%。截至2016年底,全国个体私营经济从业人员实有3.1亿人,比2015年新增2782.1万人,反映出小微企业的发展为我国经济做出巨大贡献。但是由于小微企业财务数据不健全,缺乏合格抵押物,从银行贷款存在诸多困难,小微企业融资难的问题一直难以解决。国内外的学者对此进行诸多研究,认识到小微企业融资难的主要原因为银企间信息不对称,因此建议政府搭建公共信息平台或提供担保、企业应加强财务制度建设等方式来解决融资难的问题,都有可取之处,但是银行用何种方法来审核小微企业的财务信息,从而合理评估小微企业的还款能力和还款意愿,对于当前小微企业的融资更有现实意义。本文以HS银行为研究对象,对其审核小微企业财务信息方法进行深入研究,通过分析其审核财务信息现状,以发现其在审核小微企业财务信息过程中存在的问题,并试图解决这些问题,保障银行利润最大化风险最小化的实现。论文共分为五个部分:第一部分是绪论,介绍了本文的研究背景及意义、国内外研究现状、研究思路与研究方法、研究创新与特色。第二部分是商业银行审核小微企业财务信息的相关理论,介绍了审核小微企业财务信息的相关概念,审核小微企业财务信息的一般方法和优缺点,并且对IPC技术进行介绍。第三部分是HS银行审核小微企业财务信息的现状分析,主要对HS银行审核小微企业财务信息的工作方法进行介绍、存在的问题进行分析。第四部分是基于IPC技术HS银行审核方法的优化建议,主要从重视交叉验证方法、重视调查审核环节的权益交叉检验、加强对财务信息的现金流分析和注重定性与定量二种分析方法相结合以及重视IPC技术的保障工作等方面反映HS银行目前可以改进的地方。第五部分是结论与展望,总结本文研究的不足之处,并对研究的不足之处提出对策与展望,具有很强的实用性和针对性。本文的创新点在于,一是论文视角创新。针对小微企业融资难问题,虽然国内外的很多专家学者都对此进行研究,提出很多建议方法,但大多认识到解决该问题涉及到政府、企业应该怎么做,鲜有银行视角的相关研究,本文具有一定新意。二是实证内容创新。从HS银行对D企业财务信息的审核方法入手,基于IPC技术对该审核方法提出相应优化建议,最后还对IPC技术的保障工作进行总结。
[Abstract]:According to data released by the State Administration of Industry and Commerce, small and micro enterprises became a new bright spot in economic development in 2016, with the annual opening rate of new small and micro enterprises reaching 70.8. By the end of 2016, there were 310 million employees in the national private and individual economy, 27.821 million more than in 2015, reflecting the tremendous contribution that the development of small and micro enterprises has made to the Chinese economy. However, because the financial data of small and micro enterprises are not perfect, lack of qualified collateral, there are many difficulties in lending from banks, and the problem of financing of small and micro enterprises is always difficult to solve. Scholars at home and abroad have done a lot of research on this, recognizing that the main reason for the financing difficulties of small and micro enterprises is asymmetric information between banks and enterprises, so it is suggested that the government should set up public information platforms or provide guarantees. Enterprises should strengthen the construction of financial system to solve the problem of financing difficulties. However, what methods should banks use to examine the financial information of small and micro enterprises, so as to reasonably evaluate the repayment ability and repayment willingness of small and micro enterprises? For the current financing of small and micro-enterprises more practical significance. In this paper, HS Bank is taken as the research object, the methods of auditing financial information of small and micro enterprises are deeply studied, and the problems existing in the process of auditing financial information of small and micro enterprises are found by analyzing the present situation of the audit of financial information of small and micro enterprises. And try to solve these problems, to ensure the realization of bank profit maximization risk minimization. The paper is divided into five parts: the first part is the introduction, which introduces the research background and significance, domestic and foreign research status, research ideas and research methods, research innovation and characteristics. The second part is the related theory of commercial banks to audit the financial information of small and micro enterprises, introduces the related concepts of the audit of financial information of small and micro enterprises, the general methods, advantages and disadvantages of auditing the financial information of small and micro enterprises, and introduces the IPC technology. The third part is the analysis of the current situation of the HS bank auditing the financial information of the small and micro enterprises, mainly introduces the working methods of the HS bank to audit the financial information of the small and micro enterprises, and analyzes the existing problems. The fourth part is the optimization suggestion of HS bank audit method based on IPC technology. Strengthen the cash flow analysis of financial information, pay attention to the combination of qualitative and quantitative analysis methods, and attach importance to the guarantee of IPC technology, etc. It reflects that HS Bank can be improved at present. The fifth part is the conclusion and prospect, summarizes the deficiency of this paper, and puts forward the countermeasure and prospect to the deficiency of the research, which has very strong practicability and pertinence. The innovation of this paper lies in, first, the innovation of the angle of view of the thesis. Although many experts and scholars at home and abroad have studied the problem of financing for small and micro enterprises and put forward a lot of suggestions and methods, most of them realize that solving this problem involves the government and how enterprises should do it. There are few relevant studies from the perspective of banks, this paper has some new ideas. Second, empirical content innovation. Starting with the audit method of D enterprise financial information in HS bank, the paper puts forward the corresponding optimization suggestions based on IPC technology, and finally summarizes the guarantee work of IPC technology.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F276.3

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