基于现金流量分析的H银行信贷项目分析

发布时间：2018-01-22 00:38

本文关键词： 商业银行现金流量分析信贷项目风险管理　出处：《西南财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：商业银行的传统、核心业务是信贷业务。商业银行在经营信贷业务时,重点在于经营管理其背后的风险。伴随现今金融创新的快速推进,现代商业银行要面对的风险种类也越来越繁杂。如今我国商业银行在审查信贷项目时,仍多运用财务分析方法。这种传统的财务分析方法是在对资产负债表和损益表的分析基础来识别和掌控信贷项目的风险,但该方法在很多方面都存在局限性。现金流量分析可以完善该体系的局限之处,进一步提高信贷项目财务分析的质量,更准确地识别和控制信贷项目的风险。虽然现金流量分析已在国外商业银行得到了大量运用,但我国商业银行还没有对该方法给予足够的重视。本文旨在通过对H银行某信贷项目进行现金流量分析,从实践角度对比传统财务分析和现金流量分析的过程和结果,得出结论,一方面证实现金流量分析法的实用性和其对传统财务分析方法的补充性,另一方面考察H银行在信贷风险管理方面的不足,进而以小推大针对我国商业银行在信贷项目分析上的不足提出改进建议。希望以此帮助我国商业银行提高识别、衡量和控制信贷风险的水平,帮助我国商业银行更加健康地发展。本文采用的研究方法有定性研究、理论与实际相结合、比较分析方法和案例分析方法,对H银行某信贷项目做了详细的研究案例,全面系统地分析了该项目贷款方的传统财务分析结果和现金流量分析结果,在我国商业银行信贷项目中具有普遍适用性。本文首先阐述所选论题的研究背景和意义,说明研究方法、研究思路和创新点,并进行文献综述。其次阐述H银行某信贷案例,介绍H银行的经营概况,用传统财务分析法对该信贷项目进行分析。之后阐述现金流量法的必要性和实施步骤,并用现金流量法具体分析该信贷项目,并与H银行现行方法分析的结果做比较,得出结论。最后以之前的分析结果为基础,结合实际,针对我国商业银行在审查信贷项目和风险方面存在的问题提出改进建议。
[Abstract]:In the tradition of commercial banks, the core business is credit business. When commercial banks operate credit business, they focus on managing the risks behind them. The types of risks faced by modern commercial banks are becoming more and more complicated. Now our commercial banks are reviewing credit projects. The traditional financial analysis method is based on the analysis of balance sheet and income statement to identify and control the risk of credit project. Cash flow analysis can improve the limitations of the system, further improve the quality of financial analysis of credit projects, and more accurately identify and control the risks of credit projects. Although the cash flow analysis has been widely used in foreign commercial banks. However, the commercial banks of our country have not paid enough attention to this method. This paper aims to analyze the cash flow of a credit project in H Bank. From the perspective of practice, compared with the traditional financial analysis and cash flow analysis of the process and results, draw a conclusion, on the one hand, verify the practicability of the cash flow analysis and its supplement to the traditional financial analysis method. On the other hand, it examines the deficiency of H bank in credit risk management. Then the paper puts forward some suggestions to improve the credit project analysis of Chinese commercial banks, hoping to help the commercial banks to improve the recognition, measure and control the level of credit risk. To help our commercial banks to develop more healthily. The research methods used in this paper are qualitative research, theoretical and practical combination, comparative analysis method and case analysis method, and do a detailed case study on a credit project in H Bank. The traditional financial analysis results and the cash flow analysis results of the lenders of the project are analyzed comprehensively and systematically, which is of general applicability in the credit projects of commercial banks in China. This paper first describes the research background and significance of the selected topics, explains the research methods, research ideas and innovations, and carries on a literature review. Secondly, describes a credit case of H Bank, introduces the general situation of H Bank. This paper analyzes the credit project with the traditional financial analysis method, then expounds the necessity and implementation steps of the cash flow method, and analyzes the credit project concretely by the cash flow method. And compared with the analysis results of the current method of H Bank, draw a conclusion. Finally, based on the previous analysis results, combined with the actual. In view of the problems existing in the examination of credit projects and risks in China's commercial banks, suggestions for improvement are put forward.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33;F832.4;F830.42

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