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论文编号：	10018
作者编号：	2220160464
上传时间：	2018/6/6 21:01:58
中文题目：	现金流分析在银行授信风险管理中的应用—基于中国银行授信风险评价的案例分析
英文题目：	Research on Cash Flow Analysis'' Application in Banking Credit Risk Management —Based on Case Analysis of BOC
指导老师：	周晓苏 教授
中文关键字：	授信风险；现金流分析；商业银行
英文关键字：	Credit risk; Cash flow analysis; Commercial bank
中文摘要：	商业银行作为金融行业的重要组成部分，在国民经济发展中发挥了不可替代的作用。我国商业银行发展较之西方国家起步晚、历程短，在经营模式上表现为大规模负债经营，将主要的盈利点放在扩大信贷规模、获得存贷利差收益上。因此，如何确保信贷业务的有效性、压降不良率，自始至终都是我国商业银行面临的重要问题。 在我国商业银行的实际业务操作中，公司信贷业务是银行的主要盈利点，也是银行自身的一项重要业务；其规模和结构对于商业银行的经营成果有着重要的影响，商业银行要实现安全性、流动性和盈利性的目标，有赖于公司信贷经营结果。因此，如何对公司信贷进行有效的风险管控，显得十分必要。 财务分析法在商业银行的实践中经常被运用于对于预期授信企业的信贷风险评判，以此作为授信风险管理的主要工具。不过，当前我国商业银行的财务分析体系多是建立于资产负债表基础上的分析，在不少方面存在有一定的局限性。鉴于此，本文提出在资产负债表分析的基础上，引入及加强现金流分析这一方法，可以更加客观的反映公司的经营状况、揭示其发展潜力，有着更强的实际意义。 本文以中国银行天津南开支行中小企业授信业务进行实例研究，通过N公司案例，进一步阐述现金流分析方法在商业银行授信风险管理上的应用，作为传统财务分析方法的补充，以增强银行风险管理的能力与水平，保持稳健的发展。
英文摘要：	As an important part of the financial industry, commercial banks have played an irreplaceable role in the development of the national economy. The history of commercial banks in China is shorter than those in western countries. In business mode, it is characterized by large-scale debt operation, and the main method is to expand the scale of credit to gain the profit by interest rate between loans and deposits. Therefore, how to ensure the effectiveness of the credit business and keep the bad rate low is an important problem. In Chinese commercial banks' actual business operations, the company credit business is an important business assets, and the main way to make profit. The scale and structure of company credit is of great significance to the commercial banks, which directly affect the safety, liquidity and profitability targets. Therefore, how to effectively control the risk of the company's credit is very necessary. Financial analysis is often applied in the practice of commercial banks for credit risk evaluation of expected credit companies, which is used as the main tool of credit risk management. However, the financial analysis system of commercial banks in China is mostly based on the balance sheet, which has limitations in many aspects. In view of this, this paper puts forward the cash flow analysis method, which based on the analysis of the balance sheet can objectively reflect the company's business status and reveal its potential of development, which is of greater practical significance. This paper will further elaborated the cash flow analysis method applied in the commercial bank credit risk management, with the case of N company by Bank of China Tianjin Nankai sub-branch, as a complement to the traditional financial analysis methods, in order to enhance the ability and level of risk management， maintain the steady development.
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