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论文编号：	5410
作者编号：	2220110291
上传时间：	2013/6/7 15:37:47
中文题目：	商业银行对中小企业信用风险评审要素研究——以H公司为例
英文题目：	A Research on Commercial Bank in the SMERisk Evaluation Elements —Take H for Example
指导老师：	王全喜
中文关键字：	商业银行 中小企业 风险评审要素
英文关键字：	Commercial Bank SME Risk Evaluation
中文摘要：	随着经济的快速发展,中小企业扮演了越来越重要的角色，而中小企业规模小，抗风险能力差，且公司治理简单，企业主对企业起到决定性作用，企业的发展需要外部资金的支持，而中小企业融资渠道主要是银行,而我国银行业对中小企业的评审并不规范。任何一个企业财务危机的发生不是瞬间可以完成的，及早发现风险信息,分析风险的大小和程度,找出回避和解决风险的办法尤为重要, 本文在结合前人的成果的基础上,从企业财务信息的真实程度、财务因素风险评价、非财务因素风险评价三方面提出建议，探讨商业银行在评审的要素，从一些敏感性指标的不同变化发现问题，辅助决策。本分注重对以下几个方面进行了研究。中小企业信息透明度低是客观存在的，评审必须考虑该因素，通过定性分析与定量分析，反应企业的真实情况。非财务方面的软信息对小企业风险的揭示程度在某些方面高于财务信息，需引起重视。针对小企业财务数据不规范的现象，更加注重对企业实际控制人的考查，保证了结果对未来的预见性。结合行业特点设立评价体系。每个行业都有其特殊性，本文主要考虑到了根据每个行业的财务指标值来灵活设定评分，单体企业与整个行业相对比，找出该企业在行业中所处的位置，进行考察，结合行业指标值去评价所有的中小企业，可以准确地得出企业的信用水平。对中小企业评价一般各家银行采取定性标准。本文首要对财务的真实审核方法进行了介绍。中小企业财务真实性的核实重点在于对企业自有资金的核实，尤其是对企业单笔业务现金流的核实。其次,对财务因素风险评价探讨，关注中小企业不同于大型企业的财务特征，更好地识别中小企业信贷的风险。第三，对非财务信息所关注的因素进行探讨，关注中小企业的非财务信息，将非财务指标分析与财务指标分析相结合，从财务报告结果出发追溯到非财务因素，进而发现企业真实的经营状况及发展预期，在分析财务数据的同时使企业的非财务因素能够显现出来，便于对企业的财务状况和经营成果进行全面、系统了解。最后，以H公司为例采取以上评分方法进行了案例分析。
英文摘要：	With the development of society, small and minor enterprises play a more and more important role. As the internal control system is imperfect, false financial statements and many other issues draw much attention. Financing channels of minor enterprises are mainly banks. However, until now the evaluating system of banks towards minor enterprises has not been established. The occurrence of any enterprise financial crisis is not instantaneous can be found. Early detection of risk information, analysis of the size and extent of the risk are particularly important to identify risk avoidance and resolution. Combining previous results on the basis of corporate finance the recommendations of the risk assessment of the true extent of the information, financial factors, non-financial factors, risk early warning indicators to explore the establishment of a set of China's commercial banks risk evaluation system for small and medium enterprises, from sensitive indicators of different variations found decision support. This article first and foremost true financial audit. The authenticity of accounting information is a procedure in commercial banks. It can ensure the quality of service. But in practical work, due to the ability of bank staff, loan officers usually can not accurate review of accounting information. As the authenticity of the audit is the basis of the risk evaluation system, the paper firstly examines in commercial banks credit review process, and how to combine the financial statements of the accounting information authenticity of the review. Secondly, the risk assessment of financial factors, attention to minor enterprises is different from the financial characteristics of large enterprises to better identify the credit risk of minor enterprises. Through analysis, the sub-focus on the following aspects was studied. SME information transparency must take into account the factors through qualitative analysis and quantitative analysis, the reaction of the real situation. Reveal the extent of the soft information of the non-financial aspects of the risk of small business in some ways than financial information, need to pay attention to. Each industry has its own peculiarities, the main consideration to flexible set according to the value of each industry financial indicators rated single enterprise and the industry as a whole compared to identify the location of the enterprises in the industry, to inspect the combination of industry indicators used to evaluate all the small and medium-sized enterprises that can accurately draw the level of credit. Evaluation of SMEs generally banks to take qualitative criteria. This article first introduces the real financial audit methods. SME financial integrity verification focuses on the verification of their funds, especially for the enterprise single business cash flow verification. Secondly, the risk assessment of financial factors discussed unlike large enterprises financial characteristics of SMEs, to identify the credit risk of SMEs better. Third, the factors of concerning to non-financial information are discussed, attention to SMEs in non-financial information, analysis and financial indicators of non-financial indicators combined, the departure from the financial reporting results dating back to the non-financial factors, and then found that the real business conditions and developments are expected in the analysis of financial data at the same time so that the non-financial factors can be revealed, easy to conduct a comprehensive financial position and operating results of the enterprise system to understand. Finally, take H as a case study.
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