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论文编号：	13021
作者编号：	2320190730
上传时间：	2022/3/5 13:26:30
中文题目：	S商业银行融资租赁信贷风险管理研究
英文题目：	A Research on Financial Lease Credit Risk Management of S Commercial Bank
指导老师：	程新生
中文关键字：	信贷风险管理；融资租赁；财务分析；非财务信息
英文关键字：	Credit Risk Management; Financial Lease; Financial Analysis; Non-financial Information
中文摘要：	为对S商业银行融资租赁信贷风险管理进行研究，本文梳理了S商业银行现有的融资租赁信贷风险管理制度和流程，通过案例分析的方式，结合实际发生信贷风险的Z融资租赁公司的情况，从财务分析和非财务信息运用两方面，提出目前S商业银行融资租赁信贷风险管理工作中存在的不足，并给出了具有可行性的改进建议。 在财务分析方面，考虑到融资租赁企业面临的内部流动性风险和融资租赁项目期限普遍较长的情况，提出S商业银行目前信贷风险管理工作中存在的不足为财务分析内容有待完善且运用不足。具体包括缺少现金流量表分析，财务分析指标体系不完整和财务分析在贷后阶段运用不足。 本文提出的对应改进建议为增加现金流量表分析，建立完整的财务分析指标体系，加强贷后阶段财务分析运用。 在非财务信息运用方面，结合融资租赁企业面临的内部流动性、运作和操作风险，以及外部的租赁物和信用风险，提出了S商业银行目前存在经营管理信息缺乏可靠性和充足性，期限错配导致还款来源不明确，信用信息获取途径和方式有待丰富的不足之处。其中经营管理信息缺乏可靠性和充足性具体表现为总体经营管理信息缺乏可靠性和具体融资租赁项目信息缺乏充足性。 本文提出对应的改进建议为分析财务数据验证企业经营战略，核实租赁物价值补充具体融资租赁项目信息，避免期限错配或增加应收账款质押锁定还款来源，增加信用信息获取途径，运用数字技术改进信用信息获取方式。
英文摘要：	In order to study the financial lease credit risk management of S commercial bank, this paper sorts out the existing financial lease credit risk management system and process of S commercial bank, through case analysis, combining the situation of Z financial leasing company with actual credit risk, from two aspects of financial analysis and non-financial information application, this paper puts forward the deficiencies in the financial lease credit risk management of S commercial bank, and puts forward feasible improvement measures. In terms of financial analysis, considering the internal liquidity risks faced by financial leasing companies and the long term of financial leasing projects, it is proposed that the deficiencies in the current credit risk management of S commercial bank are the incomplete financial analysis content and insufficient application, including the lack of cash flow statement analysis，the financial analysis index system is incomplete and the financial analysis is insufficient in the post-loan stage. The corresponding improvement suggestions put forward in this paper are to increase cash flow statement analysis, establish a complete financial analysis index system, and strengthen the application of financial analysis in the post-loan stage. In the application of non-financial information, considering the internal liquidity, operational, operational risks and external lease and credit risks faced by financial leasing companies, put forward S commercial Banks at present operation and management information lack of reliability and adequacy, term mismatch cause unclear source of repayment, access to credit information and the way to be rich. The lack of reliability and adequacy of operation and management information is manifested in the lack of reliability of overall operation and management information and the lack of adequacy of specific financial leasing project information. This paper puts forward corresponding suggestions for improvement, including analyzing financial data to verify enterprise business strategy, verifying the value of leased property to supplement specific financial leasing projects information, avoiding maturity mismatch or increasing pledge of accounts receivable to lock repayment sources, increasing access to credit information, and using digital technology to improve access to credit information.
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