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论文编号：	10380
作者编号：	2120163249
上传时间：	2018/12/6 11:01:57
中文题目：	基于财务视角的A银行信贷决策研究
英文题目：	Research on Credit Decision Making of Bank A Based on Financial Perspective
指导老师：	李姝
中文关键字：	商业性贷款；财务分析；信贷决策；信贷风险
英文关键字：	Commercial loan; Financial analysis; Credit decision; Credit risk
中文摘要：	银行作为金融市场中占有绝对重要地位的机构，在融通资金、满足企业资金需求以及维持金融市场秩序等方面起到了重要作用。随着经济的发展，企业所需的资金量越来越大，银行贷款的规模也随之增加。对银行来说，其主要利润来源便是存款与贷款之间的利息差，融资需求的增加无疑是增加银行收入的绝佳机会。而由于经济不景气、企业经营失误等各种原因，企业可能难以偿还银行贷款，造成贷款可能转为不良的现象发生。因此，银行在发放贷款时需要做好贷款决策，从源头上降低银行不良贷款的发生风险。而合理的贷款决策是对贷款企业做出准确的分析的基础上形成的，尤其是精准全面的财务分析，可以帮助银行形成企业财务状况与经营成果的整体印象，有利于做出信贷决策。 A银行在性质上属于政策性金融机构，但是商业性贷款也是其日常信贷业务的重要组成部分，而且A银行商业性贷款的贷款对象具有明显的产业特征，都是农业企业。本文从A银行信贷决策工作中的财务分析现状入手，通对A银行信贷决策案例的详细分析，发现其信贷决策存在如下四个问题：一是报表项目分析较为粗糙，分析报表前未能关注其可靠性，未能充分关注报表项目之间的关系；二是未充分重视对贷款企业现金流量的分析，未对现金流量表的结构与内容做深入分析，财务指标分析中缺少现金流量相关指标；三是信贷决策中没有采用综合性的评价方法，不利于对企业进行整体评价；四是贷款额度测算及贷款审批过于宽松。 为了提高A银行信贷决策质量，本文针对上述问题提出了相应的优化改进措施：分析报表前从报表间勾稽关系验证报表可靠性，从报表项目间的关系考察贷款企业情况；强化对贷款企业现金流量的分析，既要深入分析现金流量表的结构与余额，还要补充分析现金流量相关的财务指标；建立信贷决策综合评价体系；改进贷款额度的测算方式。希望在以上建议的帮助下，能使A银行在接下来的信贷工作中做出更为合理准确的信贷决策，充分识别并降低信贷风险。
英文摘要：	Banks play an important role in financing funds, meeting corporate capital needs, and maintaining financial market order. With the development of the economy, the amount of funds required by enterprises is increasing, and the scale of bank loans has also increased. The main source of banks’ profit is the loan-deposit spreads. The increase in financing demand is an excellent opportunity to increase bank income. Due to various reasons such as the economic downturn and business mistakes, it may be difficult for enterprises to repay bank loans. Therefore, banks need to make good loan decisions and reduce the risk of bank non-performing loans from the source. Accurate and comprehensive financial analysis can help banks to form a complete picture of the company's financial status and operating results, which is conducive to making credit decisions. Bank A is a policy financial institution, but commercial loans are also an important part of its daily credit business, and the loan objects of Bank A are all agricultural enterprises. This paper starts with the current situation of financial analysis in Bank A credit decision-making. Through detailed analysis of credit decision cases, it finds that there are four problems in the credit decision making. First, the analysis of the report project is relatively rough. Second, the analysis of the cash flow of loan companies is not fully considered. Third, there is no comprehensive evaluation method in credit decision making. Fourth, the loan amount measurement and loan approval are too loose. To improve the quality of credit decision, this paper proposes corresponding optimization and improvement measures for the above problems: optimize the analysis process and content of the report project, strengthen the analysis of the cash flow of the loan enterprise, establish a comprehensive evaluation system for credit decision; improve the calculation method of loan quota. It is hoped that Bank A can make more reasonable and accurate credit decisions in the next credit work, fully identify and reduce credit risk.
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