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论文编号：	9654
作者编号：	2120152930
上传时间：	2017/12/8 11:33:23
中文题目：	M商业银行信贷业务中财务分析优化研究
英文题目：	Research on Improvement of Financial Analysis in the?credit??operations in Bank of M of financial analysis in the?credit??operations in bank of M
指导老师：	周晓苏
中文关键字：	授信尽职调查；财务分析；哈佛财务分析框架
英文关键字：	due diligence investigation of credit;financial analysis;harvard analytical framework
中文摘要：	商业银行作为促进我国经济发展的重要组成部分，其为企业的发展壮大提供了资金支持。目前商业银行的主要利润来源为信贷业务，信贷业务具有周期长，风险大的特点，因此商业银行的贷前授信尽职调查对商业银行的稳健的信贷业务具有举足轻重的作用。在进行信贷决策时能及时识别企业的风险，不仅能有效地降低商业银行的不良贷款的风险，也能减少社会资本的浪费。商业银行对借款人的财务分析是贷前授信尽职调查最关键的部分，财务分析工作的优劣决定了商业银行是否能够贷前及时发现借款人的风险，能够很好地评价商业银行的贷前管理工作的质量。现阶段，商业银行的不良贷款比例逐渐增加，而商业银行授信尽职调查中财务分析工作格式化，模板化现象严重，没有建立一套完整的财务分析框架来规范信贷业务的授信阶段的尽职调查。 作为四大国有商业银行之一的M商业银行，其信贷业务为该银行的主要利润来源，控制信贷风险不仅能为企业提供更大的利润保障，还能使商业银行更好地服务于社会的资源配置。本文根据M商业银行为新能源风电企业J提供贷款的贷前授信尽职调查为实际案例，调查研究M银行授信J企业尽职调查中财务分析的现状，从现状中发现问题并找出原因。针对M银行授信尽职调查中财务分析结构不完整，将借款人财务状况和经营状况割裂；对借款人提供的财务报表中数据真实性缺少勾稽分析；财务指标格式化，对借款人现金流的关注度不高等问题。应用哈佛分析框架建立一套M银行授信尽职调查的财务分析框架，从四个维度分析借款人的财务状况，即J风电企业的战略分析，包括宏观环境分析和竞争环境分析进而分析企业的发展战略，发现经营风险；第二维度为会计分析，即分析报表数据对财务状况的反映程度，报表数据的真实性分析；第三维度为财务分析，引入现金流分析和杜邦财务分析体系；第四个维度为前景分析，针对企业历史数据进行前瞻性预测，更好地规避企业的信贷风险，从而使M商业银行中的财务分析工作得到优化。
英文摘要：	As an important promotion part of china’s economic development, commercial banks have provided financial support for the growth and expansion of enterprises. At present, the main source of profit for commercial banks is credit business, which has the characteristics of long cycle and high risk, therefore, Due diligence investigation before credit plays an important role in the steady credit operations of commercial banks. Identifying the risks of an enterprise when making a credit decision can not only decline the risk of bad loans of commercial banks, but also reduce the waste of social capital. Commercial bank's financial analysis of the borrower is the most important part of the credit due diligence investigation, it not only determines whether commercial banks can detect the risks of borrowers in advance but also can evaluate the quality of management before loan of commercial banks very well. At this stage, the proportion of non-performing loans of commercial banks has gradually increased, in addition, in the due diligence investigation of commercial banks, the phenomenon of formatting and template of financial analysis is serious. No comprehensive financial analysis framework has been set up to regulate the due diligence investigation in the credit phase of credit operations, furthermore No comprehensive financial analysis framework has been set up to regulate the due diligence investigation in the credit phase of credit operations. M commercial bank, as one of the four state-owned commercial banks, has a main source of profit from credit operations. Risk management not only provides greater profits for the enterprise, but also enables commercial banks to serve the allocation of resources in society better. This paper takes M commercial bank’s due diligence investigation before credit of new energy wind power company J as an actual case. By investigating the present situation of financial analysis in due diligence of M commercial bank’s crediting granting for company J, I found out the problems from the present situation and chased down the reasons. According to the incomplete financial analysis structure in the credit due diligence investigation of M bank, the borrower’s financial condition and operating condition are divided; the data authenticity in the financial statements provided by the borrower is lack of articulation analysis; financial indicators are formatted, and the attention rate to cash flow of borrowers is not high, An analysis framework of M bank credit due diligence is established by applying the Harvard Analytical Framework. In this framework borrowers’ financial conditions are analyzed from four dimensions, firstly, the strategy analysis of J wind power enterprise, including macro environment analysis and analysis of the internal advantages and disadvantages of enterprises to analyze the development strategy of enterprises, and discover the operational risk; secondly, the analysis of accounting, that is, the analysis of the degree to which statement data reflects the financial situation, the authenticity of the financial statement data; thirdly, financial analysis, applying cash flow analysis and DuPont financial analysis system; fourthly, prospect analysis, make forward-looking predictions according to enterprise historical data, avoid the credit risk of enterprise better, thus, the financial analysis in M commercial bank will be optimized.
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