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论文编号：	8223
作者编号：	2220140379
上传时间：	2016/6/3 16:31:01
中文题目：	邮储银行信贷决策中财务报表分析方法应用的改进研究
英文题目：	The Study on Improvement of the Application of the Financial Statements Analysis Method in PSBC’s Credit Decision Process
指导老师：	边泓
中文关键字：	商业银行;财务分析;信贷决策
英文关键字：	Commercial bank; Financial analysis; Credit decision
中文摘要：	银行的本质是经营风险的企业，其基本要求是确保资金的安全性、流动性和盈利性。信贷业务是商业银行的核心业务之一，目前信贷决策中采用财务报表分析的方法已经在商业银行中广泛使用，然而现行的商业银行财务报表分析方法在实际应用中还存在着许多问题。 本文从邮储银行信贷决策实际工作中的财务报表分析现状着手，通过对多个案例的分析，论述其在信贷决策财务分析流程中存在的问题：一是过分依赖会计师事务所或盲目信任贷款企业，缺少对财务报表真实准确性的审查。二是财务分析过于流程化、简单化，对于偿债能力、盈利能力等指标的运用不够灵活，财务分析报告过于模式化，对财务公式生搬硬套，这种财务数据的简单罗列并不能真实的反映出借款企业的经营情况和财务状况，导致做出的信贷决策存在偏差。三是客户有效净资产的分析不够准确，导致客户的风险限额出现偏差，从而影响对客户的风险把控。为了完善邮储银行财务报表分析方法，提高信贷决策的质量，提出了相应的优化改进措施：审核财务报表间主要勾稽关系，解决报表真实性的问题；对盈利能力和短期偿债能力评价指标进行了改进，优化了财务分析方法；对有效净资产的内容进行了分析，对现行的计算方法进行了改进。通过这些改进措施可以进一步掌握真实的企业经营情况和财务状况，揭示出授信工作的潜在风险。
英文摘要：	The essence of a bank is an enterprise operating risks to ensure the security, liquidity and profitability of assets. Credit operations are core business of commercial banks. At present, the financial statement analysis has been commonly used in making credit decisions by commercial banks. However, many problems still exsit in commercial banks’ financial statement analysis in practical. Postal Savings Bank of China’s credit decisions made by financial statement analysis are taken as examples to discuss these problems. Firstly, commercial banks do not check the financial statements. They simply rely on accounting firms and companies on the borrower. Secondly, commercial banks’ financial statement analysis is too streamlined, or simplified. They can’t use profitability index or short-term repayment abilities index flexibly. Besides, their financial reports are too stereotypical. They use financial formula gruffly, which can’t reflect the real business condition, and causes deviation in credit decisions. Thirdly, their customers’ net asset analysis is not exact enough. The inaccurate customer risks limitation makes bad effects on the control of customer risks. In order to perfect the financial statement analysis, and to improve the quality of credit decisions, this paper gives corresponding measures: reviewing the major articulation checking; optimizing profitability index and short-term repayment abilities index; improving the current calculating methods by analyzing the net asset. These measures will help commercial banks better understand the real business condition and control credit risks.
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