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论文编号：	3105
作者编号：	2120082476
上传时间：	2011/5/26 22:26:41
中文题目：	我国商业银行授信业务尽职调查方法研究—基于现金流量分析
英文题目：	Credit business of commercial banks due diligence methods - Based on cash flow analysis
指导老师：	李莉
中文关键字：	授信业务 尽职调查 财务分析 现金流量
英文关键字：	Credit business; Due Diligence; Financial Analysis；Cash Flow
中文摘要：	授信业务是现代商业银行经营管理的核心内容，其管理水平的高低将直接关系到商业银行经营的成败，银行授信业务风险导致的不良贷款，不仅影响了银行信贷资产的流动性，也造成了银行资产的大量流失，是威胁目前我国整个社会金融系统安全的重大隐患。面对银行不断产生的不良贷款，根本出路在于加强商业银行的授信风险管理，从源头上控制不良资产的产生，因此如何做出正确的授信决策，防范授信风险，已经成为银行的一个重要课题。 面对日益复杂的经济环境和竞争形势，国内商业银行在吸取国际先进经验的基础上，也在积极建立和完善自身的授信决策机制，独立的尽职调查环节是对审贷分离原则的进一步深化，能够有效的杜绝逆程序操作，提高授信决策的科学性和技术性，对于从根本上控制授信投向、投量，控制授信风险起到了积极的推动作用。当前大部分的国内商业银行在尽职调查过程中采用的分析体系仍然是建立在资产负债表和损益表基础上的，仍然习惯于以企业的利润状况为对企业财务分析的重点来判读企业的信用风险，这种授信风险评估体系随着市场经济的不断发展以及会计准则的完善，逐步暴露出了它内在的缺陷和不足，因为企业的账面收入经常和实际的现金流量相差甚远，很难全面的判断企业的偿债能力，在此背景下对于现金流量的分析已经越来越受到银行信贷决策的重视，现金流量所反映的财务信息同样也是尽职调查过程中关注企业信用风险的重要指标。 本文在广泛收集资料和参考国内外有关研究文献的基础上，通过分析企业利润与现金流量背离的原因，说明运用现金流量分析进行授信业务尽职调查的必要性，进而提出如何建立现金流量分析体系，介绍正确判断企业偿债能力的方法，同时补充说明现金流分析中需要注意的问题以及完善措施，以便更为真实准确的反映借款企业的实际偿还能力。本文结合河北宝硕股份有限公司的实际案例，分别运用了现行财务分析方法和构建的现金流量分析体系进行了财务分析，并通过两种分析结果的对比，具体说明了目前尽职调查工作中所普遍运用的财务分析方法的局限性和现金流量分析的独特作用。
英文摘要：	Credit business is a core content in modern commercial bank management, the level of its management will be directly related to the success or failure of commercial banks. Bank credit business risk due to non-performing loans, not only affects the flow of bank credit assets, which also caused a huge loss of bank assets, is the threat to our society as a whole financial system is currently a major security risk. The face of the continuous generation of bank non-performing loans, the fundamental way is strengthen credit risk management of commercial banks, control the production of non-performing assets from the source , how to make good credit decisions and prevent credit risks, banks have become an important issue. Faced with an increasingly complex economic environment and competitive situation, the domestic commercial banks in the basis of absorbing international advanced experience, and also actively establish and improve their own credit decision-making mechanism. Independent due diligence review of democratic collective decision-making and strict discipline of the three Aspects is the largest bank in the prevailing international effective way to prevent risks. Part of an independent due diligence which is the principle of separation of the further deepening of loan approval, can effectively prevent reverse operation of the program, improve credit decision-making more scientific and technical, for credit toward a fundamental control, dosage and control credit risk has played a positive Boost. Most of the domestic commercial banks currently in the due diligence process is still used in the analysis system is based on the balance sheet and income statement based on, still accustomed to the profits of state enterprises to focus on the corporate financial analysis to interpret corporate credit Risk, credit risk assessment system such as the development of market economy and improving accounting standards, and gradually reveals its inherent flaws and weaknesses, as companies book revenue often falls far short of the actual cash flow is difficult to fully To judge the solvency of enterprises, in this context for the analysis of cash flow of bank credit has been making more and more attention to cash flow as reflected in the financial information is also concern about the process of due diligence, an important indicator of corporate credit risk. Based on the extensive collection of information and references at home and abroad on the basis of the relevant research literature, by analyzing corporate profits and cash flow away from the reason that the use of cash flow analysis for the need for credit business due diligence, and then propose how to create a cash flow analysis system, Introduces the proper way to judge whether an enterprise solvency, cash flow analysis, adding that the problems that need attention and improvement measures in order to more accurately reflect the true actual borrowers ability to repay. In this paper, Co., Ltd. Hebei Baoshuo actual cases, respectively, using the current financial analysis and construction of the cash flow analysis system for financial analysis and comparison of the results by two, specifying the current work in the general due diligence Methods of financial analysis applied the limitations and the unique role of cash flow analysis.
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