商业银行信贷分析实务流程的分析与方案
发布时间：2018-08-21 08:35
【摘要】：信贷风险管理是商业银行从事融资业务并稳定持续经营的核心之一，目前基于财务报表分析来做出信贷决策仍然是普遍采取的信贷技术，然而现行的商业银行财报分析体系在实务流程上是还存在着诸多问题。在中国商业银行不断发展成熟的道路上，财报分析结果并非唯一的参考标准，但是着眼于定量分析仍然被认为是更客观、更科学的方式，在进行信贷决策中显得非常重要。 本文首先通过列举两家银行（国内股份制商业银行N银行和外资银行在中国的法人银行U银行），从两家银行信贷分析实际工作中的财报分析现状着手，论述目前商业银行在信贷分析流程中普遍存在的问题，其分析的着眼点往往立足于单一科目或某个静态指标，使报表分析较为表面，不仅如此，在实务流程中也明显地暴露了目前商业银行过分依赖外部审计或盲目信任企业内部管理层的情况，而对财报真实准确性考察的不足。同时，通过多个案例分析，说明了在实务流程中引入勾稽关系审核和各科目关联性分析对报表真实准确性的现实意义，并论证了其在实际工作中的可操作性。通过上述论证得出结论，揭示目前商业银行财报分析中对数据真实准确性评估的流程缺失问题，可以通过引入勾稽关系审核和会计科目关联性分析来完善。
[Abstract]:Credit risk management is one of the core of commercial banks' financing business and stable continuing operation. At present, making credit decision based on financial statement analysis is still a widely used credit technology. However, there are still many problems in the practical process of the current financial statement analysis system of commercial banks. On the way of Chinese commercial banks' continuous development and maturity, the results of financial report analysis are not the only reference standard, but focusing on quantitative analysis is still considered to be a more objective and scientific way, and it is very important in making credit decisions. First of all, by listing two banks (domestic joint-stock commercial bank N bank and foreign bank U bank in China), this paper starts with the current situation of financial report analysis in the actual work of credit analysis of two banks. This paper discusses the common problems existing in the credit analysis process of the commercial banks at present. The focus of the analysis is often based on a single subject or a static index, which makes the statement analysis more superficial, not only that, but not only that. In the practical process, it is also obvious that the commercial banks rely too much on external audit or blindly trust the internal management of the enterprise, but lack of checking the true accuracy of the financial statements. At the same time, through the analysis of several cases, this paper explains the practical significance of introducing check relation examination and the correlation analysis of each subject to the true accuracy of the report form, and demonstrates its operability in the practical work. Through the above argumentation, this paper draws a conclusion, reveals the lack of the process of evaluating the true accuracy of the data in the analysis of financial statements of commercial banks, which can be improved by introducing the checking of check relation and the analysis of the relevance of accounting subjects.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.4
本文编号：2195155
[Abstract]:Credit risk management is one of the core of commercial banks' financing business and stable continuing operation. At present, making credit decision based on financial statement analysis is still a widely used credit technology. However, there are still many problems in the practical process of the current financial statement analysis system of commercial banks. On the way of Chinese commercial banks' continuous development and maturity, the results of financial report analysis are not the only reference standard, but focusing on quantitative analysis is still considered to be a more objective and scientific way, and it is very important in making credit decisions. First of all, by listing two banks (domestic joint-stock commercial bank N bank and foreign bank U bank in China), this paper starts with the current situation of financial report analysis in the actual work of credit analysis of two banks. This paper discusses the common problems existing in the credit analysis process of the commercial banks at present. The focus of the analysis is often based on a single subject or a static index, which makes the statement analysis more superficial, not only that, but not only that. In the practical process, it is also obvious that the commercial banks rely too much on external audit or blindly trust the internal management of the enterprise, but lack of checking the true accuracy of the financial statements. At the same time, through the analysis of several cases, this paper explains the practical significance of introducing check relation examination and the correlation analysis of each subject to the true accuracy of the report form, and demonstrates its operability in the practical work. Through the above argumentation, this paper draws a conclusion, reveals the lack of the process of evaluating the true accuracy of the data in the analysis of financial statements of commercial banks, which can be improved by introducing the checking of check relation and the analysis of the relevance of accounting subjects.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.4
【参考文献】
相关期刊论文 前1条
1 徐相钦;;中外上市公司财务造假监管比较与启示[J];财会月刊;2013年15期
，本文编号：2195155
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