银行流动资金贷款发放的财务分析方法探讨

发布时间：2018-02-25 08:45

本文关键词： 财务分析银行流动资金贷款贷款发放　出处：《首都经济贸易大学》2013年硕士论文　论文类型：学位论文

【摘要】：近一时期，我国信贷规模持续扩张。在经济繁荣期企业经营整体良好，违约率低，银行容易放松信贷的审查；当经济周期进入下行阶段，问题就会暴露。值得关注的是当前我国经济开始面临外部需求萎缩，国内经济增速放缓的局面，经济运行呈现出一定不确定性，不稳定性，企业的经营和财务风险随之增加。这就要求银行必须提高贷款审查能力，提高信贷资产质量，从而保证储户和投资人的资产安全，同时信贷风险的揭示能力也决定着商业银行的自身盈利水平。本文以作者长期以来在工作中摸索形成的理解与经验，结合其他有效的经验、方法，针对目前常用的银行流动资金贷款分析方法中存在的问题，提出本人对流动资金贷款分析方法的认识和修正，并以实际案例加以说明，以期为银行的信贷管理人员和其他相关人员提供参考。特别需要说明的是，本文所涉及的银行流动资金贷款分析，，并非这一分析体系的全部，只是其中的一部分，很多内容和方法没有论及。这是因为银行流动资金贷款分析是一项内容庞大、技术多样的复杂工作，一篇论文难以覆盖它的全部；且作者本人才疏学浅，精力有限，亦不可能提出银行流动资金贷款分析的完整系统或全面讨论银行流动资金贷款分析的方方面面。因此，本文所涉及的，仅限作者认为目前中小银行对企业流动资金贷款分析中相对重要的若干方面。本文主要内容为三部分：其一，银行流动资金贷款发放的财务分析体系，提出对银行流动资金贷款分析基本内容与方法的认识；其二，企业流动资金缺口测算，提出在运用现有方法测算企业流动资金缺口时需注意的若干重要问题；其三，银行流动资金贷款发放财务分析的应用案例，以实际案例说明本文提出的各种分析方法的运用。
[Abstract]:In recent years, the scale of credit in our country has continued to expand. During the boom period, the enterprises as a whole are operating well, the default rate is low, and the banks are easy to relax the credit review; when the economic cycle enters the downward phase, The problem will be exposed. What deserves attention is that at present, our economy is beginning to face a shrinking external demand, the domestic economic growth rate is slowing down, and the economic operation is showing certain uncertainty and instability. This requires banks to improve their ability to review loans and improve the quality of credit assets, thereby ensuring the safety of depositors and investors. At the same time, the ability of revealing credit risk also determines the commercial bank's own profit level. Based on the understanding and experience formed by the author in his work for a long time, combined with other effective experiences, this paper aims at the problems existing in the current common methods of bank liquidity loan analysis. This paper puts forward my understanding and revision of the method of liquidity loan analysis and illustrates it with practical cases in order to provide reference for bank credit managers and other related personnel. It is particularly important to note that the analysis of bank liquidity loans covered in this paper is not the whole of this analysis system, but is only part of it. This is because the analysis of bank liquidity loans is a complex work of huge content and diverse technology, it is difficult to cover all of it in a paper, and the author himself is very talented and has limited energy. It is also impossible to put forward a complete system of bank liquidity loan analysis or to discuss all aspects of bank liquidity loan analysis. Only the author thinks that some aspects of the current liquidity loan analysis of small and medium-sized banks to enterprises are relatively important. The main contents of this paper are as follows: first, the financial analysis system of bank liquidity loan issuance, put forward the understanding of the basic content and method of bank liquidity loan analysis; second, the enterprise liquidity gap measurement, This paper puts forward some important problems that should be paid attention to when using the existing methods to calculate the liquidity gap of enterprises. Thirdly, the application case of financial analysis of bank liquidity loan issuance is presented, and the application of various analytical methods proposed in this paper is illustrated by practical cases.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.4

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