固定资产贷款项目风险评估与控制研究

发布时间：2018-03-22 10:43

本文选题：固定资产贷款　切入点：项目评估　出处：《山东大学》2015年硕士论文　论文类型：学位论文

【摘要】：银行是经营风险的企业,贷款风险管理是银行业务发展的重中之重,其体现了银行平衡风险和收益的水平。而固定资产贷款,作为国内银行业金融机构最重要的信贷品种,对风险管理方向的引导尤为重要。随着金融领域的竞争日益加剧,外部经济环境愈发复杂,银行开展固定资产贷款业务也面临着一定的难度。尽管银行风险管理水平不断提升,但近年来快速的固定资产投资仍然对银行的项目评估工作提出了挑战。在固定资产项目投资过程中,需要强化或改进相应流程,才能将项目评估做细做快。商业银行,尤其是大型商业银行作为我国市场经济发展中最重要的参与主体,在支持基本设施项目建设等一系列经济改革与发展中起到了至关重要的作用。作为与信贷政策相匹配的项目评估业务,固定资产贷款项目风险评估已经成为了重要的决策工具和各类商业银行的主要支持业务之一。然而,商业银行固定资产贷款具有金额大、周期长、项目复杂等特点,该业务的发展好坏直接影响银行盈利及贷款风险的控制效果,而固定资产贷款业务评价过程较为复杂,同时也是各商业银行长期以来不断探索研究的领域。本文通过理论和实证相结合的方法,从对固定资产贷款项目评估的内容和流程着手,采用一套较为全面的中长期贷款项目评估方法对银行业固定资产贷款项目评估的风险管理进行分析,并以太平洋光缆公司年产720万芯公里光纤拉丝项目实例进行分析。首先找出项目评估中出现的问题并提出解决问题的思路,通过积极探索优化风险管理手段,达到提高风险管理效率的目标。最终的目的为银行业固定资产贷款项目风险管理提供有价值的参考和帮助,在有效的风险管理前提下推进项目评估工作。本文的主要内容分为以下几个部分：第一部分是引言,主要介绍了论文的研究背景和意义、国内外研究现状及本文的创新和不足；第二部分是固定资产贷款项目评估的理论概述,包括固定资产贷款项目评估的相关概念和主要内容、评估方法及评估流程：第三部分是固定贷款项目评估风险点分析和风险控制办法,主要介绍了贷款项目风险评估涉及要点,列出了一些重要的风险控制措施。第四部分是关于固定资产贷款项目评估的案例分析,该部分以太平洋光缆公司年产720万公里的光纤项目为例,在借款人融资情况和还款能力分析以及项目产品与市场分析的基础上着重分析该项目的投建风险、不确定性风险、财务效益与风险以及评估银行开展该固定资产贷款项目的效益与风险,从而研究该项目的可行性以及与本行业其他厂商相比的竞争优势和劣势。第五部分对项目评估中风险管理进行系统分析和总结,结合太平洋光缆固定资产贷款项目,总结出银行应密切关注的关键风险点及防范措施。
[Abstract]:The bank is the enterprise that manages the risk, the loan risk management is the most important in the development of the bank business, it has reflected the bank balance the risk and the income level, and the fixed assets loan, as the most important credit variety of the domestic banking financial institution, It is particularly important to guide the direction of risk management. As the competition in the financial field intensifies day by day and the external economic environment becomes more and more complex, banks are also faced with some difficulties in carrying out fixed assets loan business. However, in recent years, the rapid fixed asset investment still challenges the project evaluation work of the bank. In the process of investment in fixed assets project, it is necessary to strengthen or improve the corresponding process in order to make the project evaluation more detailed and faster. In particular, large commercial banks are the most important participants in the development of our market economy. Has played a crucial role in supporting a range of economic reforms and development, including infrastructure projects. The risk assessment of fixed assets loan project has become one of the important decision-making tools and one of the main supporting business of all kinds of commercial banks. However, the fixed assets loans of commercial banks have the characteristics of large amount of money, long period, complex projects and so on. The development of this business directly affects the control effect of bank profit and loan risk, while the evaluation process of fixed asset loan business is more complicated. At the same time, it is also a long time for commercial banks to explore the field of research. Through the combination of theory and empirical methods, this paper begins with the content and process of fixed assets loan project evaluation. Using a set of comprehensive medium and long-term loan project evaluation methods to analyze the risk management of fixed assets loan project evaluation in banking industry. An example of Pacific Fiber Cable's annual production of 7.2 million core km fiber drawing project is analyzed. First of all, the problems in project evaluation are found out and the ideas to solve the problems are put forward. Through actively exploring and optimizing the risk management means, To achieve the goal of improving the efficiency of risk management. The ultimate purpose of the bank fixed asset loan project risk management to provide valuable reference and help, The main content of this paper is divided into the following parts: the first part is the introduction, mainly introduces the research background and significance of the thesis, the domestic and foreign research present situation and the innovation and the insufficiency of this paper; The second part is the theory overview of fixed assets loan project evaluation, including the related concepts and main contents of fixed asset loan project evaluation. The third part is the risk point analysis and risk control method of fixed loan project evaluation, which mainly introduces the key points involved in the risk assessment of loan project. Some important risk control measures are listed. The fourth part is a case study of fixed asset loan project evaluation. This part takes the Pacific Fiber Cable's fiber optic project with annual production capacity of 7.2 million kilometers as an example. Based on the analysis of the borrower's financing situation and repayment ability, as well as the analysis of the project's product and market, the paper emphatically analyzes the project's investment and construction risk, the uncertainty risk, Financial benefits and risks, as well as the evaluation of the benefits and risks of the bank in carrying out the fixed asset loan project, In order to study the feasibility of the project and the competitive advantages and disadvantages compared with other manufacturers in the industry. The fifth part systematically analyzes and summarizes the risk management in the project evaluation, combined with the Pacific Cable fixed assets loan project, Summarize the key risk points and preventive measures that banks should pay close attention to.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F283;F832.4

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