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论文编号：	3762
作者编号：	2120092493
上传时间：	2011/11/25 14:08:47
中文题目：	基于财务分析的城市商业银行信贷风险识别研究
英文题目：	Research into Credit Risk Recognition for Municipal Commercial Banking on the Basis of Financial Analysis
指导老师：	王全喜
中文关键字：	企业财务分析,城市商业银行,信贷风险识别,信贷风险管理
英文关键字：	Financial Analysis,Municipal Commercial Bank,Credit Risk Recognition,Credit Risk Management
中文摘要：	企业财务报表是反映企业一定会计期间内生产经营情况的重要信息文件，是企业的投资人、债权人、政府监管部门、贸易往来企业等外部机构、组织或个人获悉该企业经营业绩、财务状况及预测其未来发展前景的重要信息资源。商业银行是企业获得生产经营、扩大投资所需资金的重要渠道之一。一般商业银行，特别是那些已经建立起成熟的信贷风险识别体系的商业银行，在其贷前调查、贷中监控及贷后管理的各个环节，都充分利用借款人财务报表的数据信息，通过深入、细致的分析，从定量的角度对企业盈利能力、偿债能力、运营状况、现金创造能力、持续发展潜力等方面进行评价。为确保能够有效地对企业生产经营信息进行更新，尽早发现企业生产经营过程中存在的问题，确保银行信贷资产安全，及时对银行信贷风险进行预警，一般商业银行对借款人财务报表分析工作给予了高度重视。 在我国城市商业银行信贷工作实践中，随着管理者风险管控意识的提高，对借款人财务分析工作也在日趋完善，财务报表分析在商业银行信贷风险识别和管理工作中发挥了越来越重要的作用。同时，我国金融业监管机构也通过不断完善有关管理文件的形式，要求金融机构在资金投放决策前必须对融资企业的财务报表进行细致的分析，提高财务分析在金融机构经营决策中的重要作用。 近年来，我国经济呈现迅猛发展的势头，信贷资金投放规模也在逐年扩大，一些新兴的城市商业银行为本省市经济的发展提供了强劲的资金支持。相应地，信贷资产质量这一决定银行能否稳健经营的基础因素，成为我国城市商业银行广泛关注的问题。本文通过对我国城市商业银行财务分析在信贷风险识别中的应用与一般商业银行的比较分析，试图发现我国城市商业银行对借款人财务分析工作存在的问题，并就解决问题的方法提出一些建议。希望这些建议有助于我国城市商业银行信贷风险识别能力的增强和信贷资产质量的提高。
英文摘要：	Financial report is an important media that records the operation information of the enterprises. It is the key channel for all external users, such as investor, creditor, regulator and other cooperation counterparties, to learn about the performance, financial structure, forecast the development of the enterprises. Commercial banks are one of the important creditors, from which, the enterprises can get the funds to support their own production and investment. In practice, the normal commercial banks, especially for the commercial banks with perfect credit risk recognition system, pay more attention to the borrowers’ financial figures during the whole facility period. They assess the profitability, credit capacity, operation statues, cash generation capacity, potentiality for continuous development of the borrowers by analysis on their financial reports. For the purpose of timely updating the enterprises’ operation status, identifying the credit risk and ensuring the quality of assets, most of the commercial banks attached high importance to financial report analysis of the borrowers. With the enhancement of consciousness on credit risk management, commercial banks improve their financial analysis skill and system gradually. Financial analysis takes more and more important role during credit risk recognition and management. Meanwhile, Chinese regulation and administration department on financial industry also required financing institution strengthening their financial analysis function via issuance of official documents. In recent years, with Chinese economy rapidly developed, the loan scale was increasing accordingly. Some newly-established municipal commercial banks become the cash pool to provide strong supporting for local economy growth. At the same time, these municipal commercial banks is highly aware of the quality of their assets, because of it determines the development and continuous operation of the banks. In this paper, I expect to find out the potential issues of financial analysis for Chinese municipal commercial banks, through the comparison with normal commercial banks. Furthermore, I will give some suggestions on how to improve the financial analysis system of Chinese municipal commercial banks. I hope the suggestions could help Chinese municipal commercial banks enhance their capacity for credit risk recognition and improve their assets quality.
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