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论文编号：	5871
作者编号：	2120112873
上传时间：	2013/12/5 19:48:28
中文题目：	商业银行的企业信贷风险财务评价体系研究
英文题目：	Study on enterprise credit risk financial evaluation system of Commercial Bank
指导老师：	王全喜
中文关键字：	商业银行；信贷风险；财务分析
英文关键字：	commercial bank;credit risk; financial analysis
中文摘要：	在当今的时代背景下，我国商业银行面临的来自国内和国际社会的风险与日俱增。在国际上，我国加入了世界贸易组织，美国等发达国家拥有先进的金融体制和管理经验，实力雄厚的外资银行进入我国金融领域，将给我国金融市场和银行界带来不小的挑战。在我国现阶段的市场经济条件下，作为债务人的企业面临的经营风险和财务风险空前加大，激烈的市场竞争给企业带来了巨大挑战，他们的还本付息能力存在越来越大的不确定性，使商业银行信贷业务承担的违约风险提升。为了规避这种风险，各商业银行纷纷围绕一些规模较大、信誉良好的企业尤其是国有企业展开竞争，而且更多采用抵押和担保贷款方式，很少采用信用贷款方式，这样的状况也带来了更大的风险,客户集中程度高，使得银行在和这些大客户议价的过程中会丧失了主动权，降低了商业银行的议价能力，这两方面综合起来，银行客户集中在少数大企业身上存在很大风险，而且挤压了利润空间。　　　在我国现阶段的市场经济条件下，信贷业务是我国商业银行的主要业务，企业信贷业务是最重要的信贷业务，企业信贷风险评价自然成为商业银行风险管理的首要问题。识别、控制信贷风险的方法急需完善，财务分析方法是企业信贷风险评价的基础，一直以来受到商业银行的重视。完善的财务评价体系已经成为银行识别授信企业风险的核心能力。虽然我国商业银行在企业信贷风险评价上也取得了较大的进步。但对比西方发达国家,尤其是美国银行协会的先进经验，我国商业银行现行信贷风险财务评价体系中仍然存在着不少问题。本文通过借鉴美国银行协会的成功经验，结合我国现阶段的金融体系发展实际情况，构建出企业信用风险财务评价体系。本研究通过新疆城建集团股份有限公司申请银行贷款的案例将本文构建的企业信贷风险财务评价体系和国内A商业银行的企业信贷风险财务评价体系和相比较，分析本文构建的企业信贷风险财务评价体系的适用性和本体系在我国现阶段存在的局限性进行阐述。
英文摘要：	The background of the age, the domestic and international risk of commercial banks grow day and day in China.In the international arena, China has joined the World Trade Organization, The United States and other developed countries have advanced financial system and managerial experience. Strong bank with foreign capital get into the financial field, will bring huge challenge in financial market and banking circle.Under the condition of market economy at present,.At the same time,enterprises as the debtors are facing business risk and financial risk unprecedented increased. Fierce market competition brings huge challenge for enterprises. There are increasingly more uncertainties about their debt servicing capacity.This makes commercial banks’ default risks rises. In order to avoid this risk,commercial banks compete round some erterprises which have lager scale,better repulation,Especially in the state-owned enterprises.These excellent customers become the object of commercial banks.And that commercial banks adopt more loan on mortgage and secured loan,They adopt credit loan seldom.This situation also bring greater risks. The concentration of high degree of customers makes commercial banks lose the initiative when they bargain with these heavy buyers.Commercial banks will have to make concessions, reduce the commercial bank's bargaining power.Together these two,there is a big risk which banks’customers concentrated in a few large erterprises, and squeeze profit margins. 　　　The credit business is the core business of commercial banks, enterprise loan is one of the most important credit business, enterprise credit risk evaluation become the first problem of venture management in commercial banks. Method for the recognition of credit risk and control credit risk urgently need to improve.Financial analysis method is the basics of enterprise credit risk evaluation, has been subject to the attention of commercial banks. Perfect financial evaluation system has already become core competence which banks Identification of credit erterprise risks. Credit operations is the most important business of banks in China.Credit risk become the most important risk in commercial banks certainly. Ability of 　　　discriminate and control credit risk is the focus of the comoetition among the commercial banks.Although China's accession to the WTO,and the going on financial reform and innovation,China’s commercial banks achieve greater progress on erterprise credit risks evaluation.Nevertheless compared with western developed countries, Especially the advanced experience of the United States Bank Association, There are a lot of problems in China's commercial bank credit risk evaluation system.In this thesis,structure China enterprise credit risk financial evaluation system of commercial banks,adopt the physical truth of financial system in China at present compared with the advanced experience of Banking Association.. In this study, combined with the credit loan case of Xinjiang urban construction group Limited by Share Ltd, compared this thesis’s erterprise credit risk financial evaluation system to A commercial bank in China. To analyse credit risk financial evaluation system of the commercial bank, clarify the practical significance and limitations of the present stage.
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