联系我们

论文查询结果	返回搜索

论文编号：	7912
作者编号：	2120132890
上传时间：	2015/12/8 16:06:28
中文题目：	QS银行授信业务中企业财务评价指标体系研究
英文题目：	The Research on the System of Financial Assessment Indicators of Enterprises of QS Bank Crediting Business
指导老师：	王全喜
中文关键字：	授信业务；指标体系；层次分析法；隶属度
英文关键字：	Credit Business; Indicator System; AHP; Membership
中文摘要：	授信业务企业财务评价是授信决策的基本方法，对从定量角度了解企业过去财务状况、预测企业未来还款能力、进行科学合理的决策具有非财务因素分析不可取代的作用。尽管目前商业银行授信决策实务工作中重点关注企业非财务因素，重视企业抵押担保等情况，但随着银行业竞争的日益激烈和业务不断发展的要求，现有授信业务工作仍需不断完善，财务分析或将越来越受业内重视。因此，对授信业务企业财务评价工作的研究和完善不仅有助于商业银行控制授信风险，而且对应对未来行业变化也具有重要意义。 针对这一现状，本文首先通过对QS银行授信业务企业评价工作现状的了解和分析，指出目前评价体系存在指标不全面，缺乏对现金流量和发展能力的定量分析，指标设定不合理，评价标准过于宽泛，过分依赖业务人员主观判断等问题。然后，针对以上不足进行逐一完善，充实了现有指标，增加了现金流量和发展能力指标，并引入层次分析方法，构建指标层次模型，通过问卷形式对特定行业和授信业务类型的财务指标进行两两对比打分，得到授信业务企业财务指标权重集，弥补了体系在指标计算方面的不足。另外，本文还通过构造隶属度函数，结合QS银行授信业务客户A企业的实际案例，在充分考虑其所在地区、所处行业和规模特征的基础上，参考企业绩效评价标准值，对A企业各指标结果进行评价和量化，并最终结合完善后的对应财务评价指标权重计算得出了A企业财务状况的综合得分，以案例形式描述了针对现有体系综合评价环节存在的不足进行完善的具体思路和方法。至此，文章便完成了对QS银行授信业务企业财务评价体系的完善工作，弥补了在现有体系中发现的不足，保证了财务分析工作质量，为准确科学和全面的授信业务决策提供了必要保障。 本文分为五章，第一章为绪论，第二章为相关理论基础，第三、四章以QS银行授信业务企业评价现状研究为基础，指出当前评价工作存在的不足，针对财务评价体系进行改进和完善，并结合A企业案例在第五章进一步说明了对现有指标体系的完善思路和方法，丰富了QS银行授信业务企业财务评价工作的优化方案，在实务工作中具有一定的借鉴意义。
英文摘要：	Financial evaluation of credit granting enterprise is the fundamental method of credit granting decision. This method qualifies the prior financial position and the predicted loan repayment competence of entity, which could be use to make reasonable decision. Therefore it cannot be replaced by non-financial elements. Although non-financial elements and security guarantees of entities has been continuously improve from current commercial bank credit business, financial analysis would be brought to the attention with the intense competition and business development of commercial bank industry. Hence, investigation and cultivation of financial evaluation to credit granting are helpful not only to control credit granting risk but also to adapt changes of industry. In response to this situation, this paper firstly analyzed the status quo and the causes of the problems of the QS bank credit business enterprise financial evaluation, pointed out that the existing evaluation system index is not comprehensive, lack of the qualitative analysis of cash flow and development ability, set unreasonable indicators, evaluation standard is too broad, too dependent on business personnel subjective judgment. Then, in view of the above insufficient time to perfect, enrich the existing index, increase the cash flow and development capacity index, and proposes the hierarchical analysis method, constructing index hierarchy model, through the questionnaire form on a specific industry and credit business compared two types of financial indicators, get credit business enterprise financial index weight set, make up for the deficiency of the system in terms of index calculation. In addition, in this paper, by constructing membership functions, combined with QS bank credit business customers. A enterprise's actual case, the give full consideration to the area, industry characteristics and scale on the basis of reference to enterprise performance evaluation standard, the index results for A enterprise to evaluate and quantify, and finally combined with perfect after obtained corresponding financial evaluation index weight calculation of A composite scores, the enterprise's financial situation described in the form of case in light of the shortcomings of the existing system comprehensive evaluation link to complete the specific ideas and methods. At this point, the article is complete to QS bank credit business enterprise financial evaluation system of perfect work, make up for the disadvantages found in the existing system, ensure the quality of the financial analysis work, for accurate scientific and comprehensive credit business decision-making provides the necessary guarantee. This paper can be divided into five chapters. The content of the first chapter is a brief introduction to this thesis. The second chapter is about related theoretical basis. Based on the study of the status of the analysis of bank credit business enterprise QS, The third and fourth chapter with QS bank credit evaluation of business enterprises on the basis of present research, points out the deficiency existing in the current evaluation, improve and perfect the financial evaluation system, and combined with A enterprise case in the fifth chapter further illustrates the ideas and methods for the perfection of existing index system, enrich the QS bank credit, the optimized plan for the business enterprise financial evaluation work has certain reference value in practical work.
查看全文：	预览  下载(下载需要进行登录)