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论文编号：	12342
作者编号：	2320180802
上传时间：	2021/6/7 19:14:10
中文题目：	BH银行信贷审批决策中财务与非财务信息的运用优化研究
英文题目：	Research on Optimization in Use of Financial and Non-financial Information in BH Bank Credit Approval Decision Making
指导老师：	覃家琦
中文关键字：	银行信贷审批；财务信息；非财务信息
英文关键字：	Bank Credit Approval; Financial Information; Non-financial Information
中文摘要：	自十九大以来，深化金融体制改革进一步成为我国金融领域整体改革的基础，其中对于“增强金融服务实体能力”以及“守住不发生系统性金融风险的底线”等阐述逐步成为我国金融机构进一步改革的方向。银行业金融机构在我国的金融市场中扮演着核心和中流砥柱的角色，而信贷资产质量的好坏直接决定着银行的经营成果。面对错综复杂的国内和国际形势，规避各类型风险是我国银行业金融机构所面临的新的挑战。在评估一家银行经营是否稳健，一个重要的参考指标即为不良贷款率，而拥有先进高效的信贷资产审查审批决策机制，能够有效的预防授信项目的风险点，从而起到规避不良资产的产生。BH银行是我国最新获批的一家全国性股份制商业银行，在吸收了国内主流商业银行以及股东渣打银行的工作经验基础上，制定了一套属于自身的财务信息和非财务信息信贷审批决策分析体系。 本文首先总结了商业银行信贷审批决策的理论基础。其次整理了现行学术界对于财务信息及非财务信息的定义和范围，并介绍商业银行在应用企业财务和非财务信息进行信贷审批决策的方法。接下来，介绍了BH银行的风险管理体系及其授信审批流程以及BH银行信贷审批中对于企业的财务信息以及非财务信息的运用技术，由此提出BH银行在信贷审批中使用财务信息和非财务信息所面临的问题。通过DX光电科技股份有限公司授信项目的案例分析，详细阐述了BH银行对DX光电科技股份有限公司授信项目在审查审批中从企业的财务信息维度和非财务信息维度进行的审查分析和审批意见。并通过DX光电科技股份有限公司在资本市场中的违约分析BH银行在该项目中对于风险点识别的失灵，由此得到BH银行的信贷审查审批工作中的不足。最后提出从优化对授信企业财务信息的运用评价体系、优化授信企业的非财务分析能力以及优化财务与非财务信息的交叉运用水平等三方面来进一步完善BH银行在运用财务和非财务信息进行信贷审批决策上的建议。
英文摘要：	Since the 19th National Congress, deepening the reform of the financial system has further become the basis of the overall reform of China's financial sector, which has gradually become the direction of further reform of China's financial institutions, such as "strengthening the capacity of financial services entities" and "keeping the bottom line of not occurring systemic financial risks". Banking financial institutions play a central and mid-stream role in China's financial market, with the "14th Five-Year Plan" of our country, China's banking financial institutions put forward new challenges, credit asset quality directly determines the bank's operating results. In assessing the soundness of a bank's operations, an important reference indicator is the non-performing loan ratio. And with advanced and efficient credit assets review and approval decision-making mechanism, can effectively prevent the risk point of credit projects, so as to avoid the production of non-performing assets. BH Bank is the last approved national joint-stock commercial bank in China, based on this, BH Bank has developed a set of enterprise evaluation system based on financial information and non-financial information for the bank's credit approval decision-making. This paper first summarizes the theoretical basis of bank credit approval decision-making. Secondly, the definition and scope of financial information and non-financial information in the current academic circles are summarized and collated, and on this basis, the methods of credit approval decision-making by commercial banks in the application of corporate financial and non-financial information are introduced. Thirdly, the risk management system of BH Bank and its credit approval process are introduced, and the application technology of financial information and non-financial information of BH Bank in credit approval is introduced in detail, which puts forward the problems faced by BH Bank in using financial information and non-financial information in credit approval. Through the credit project of Tunghsu Optoelectronic Technology Co., Ltd. the review analysis and approval opinions of BH Bank on the credit project of Tunghsu Optoelectronic Technology Co., Ltd. are reviewed and approved from the financial information dimension and non-financial information dimension of the enterprise. And through Tunghsu Optoelectronic Technology Co., Ltd. default in the capital market analysis of BH Bank in the project for the risk point identification failure, and thus get BH Bank's credit review and approval work deficiencies. Finally, the paper puts forward some suggestions to further improve BH Bank's credit approval decision by optimizing the evaluation system for the use of financial information of trustworthy enterprises, optimizing the non-financial analysis ability of credit enterprises and optimizing the level of cross-use of financial and non-financial information.
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