从财务报表分析看银行授信风险管控金融学专业.doc

从财务报表分析看银行授信风险管控 摘 要 在全球经济危机以来，金融市场经历了复苏的同时，也面临着新的问题和挑战,这对于商业银行的授信风险管理提出了更高的要求。随着我国经济环境的日益市场化，我国商业银行更加关注授信风险的管理。Z商业银行与所有的国有商业银行一样，授信资产业务是其传统并且最重要的一项业务，它占到总资产相当高的比例，是其最主要的收入来源。但同时，授信资产面对着不可避免的风险，一旦遭受损失，轻则减少银行的利润，重则威胁到当地经济的稳定。因此有必要运用有效的方法对授信资产的风险进行管理。 在我国，商业银行授信业务作为其主要业务，其占商业银行总资产比例较高，是商业银行经营利润的主要来源。同时，授信业务也是商业银行日常经营中发生风险频率最好、对经营影响最大的业务，一笔大额授信业务的决策失误甚至能够导致议价商业银行出现流动性困难，以至停业或倒闭。因此需要一套行之有效的方法对授信业务进行风险审查。 第一章为绪论部分，简明扼要的概括了论文选题的来源、背景及该论题的意义，分析国内外该问题的研究现状。第二章总结了Z银行授信风险管控现状，采用的财务分析方法，本章为导入财务分析实际操作的案例起了铺垫基础的作用。第三章引入笔者所在Z银行客户中具有代表性的企业(简称G公司)作为案例，结合Z银行授信分析现状，运用了理论分析与实证研究相结合的方法，对Z银行授信风险管理中的财务分析方法做具体的验证。在具体分析过程中运用了微观分析与宏观分析相结合的方法，在分析具体财务指标时采用了定性判断与定量计算相结合的方法，使得分析过程更为充实。第四章根据对G公司案例的分析，结合笔者日常的工作实践与调查，对我国商业银行银行授信风险管控中财务数据分析存在的问题进行总结，并试图挖掘出在运用财务分析技术时存在的局限性和容易被银行从业人员忽视的问题，并就此提出改进措施和建议，以求能使我国商业银行现行的授信资产风险管控更加合理。 关键词：财务报表；授信风险；商业银行；风险管理 17 Abstract Abstract Since the global economic crisis, the financial markets experienced recovery at the same time, also face new problems and challenges for the commercial bank credit risk management put forward higher requirements. With China's increasingly market-oriented economic environment, China's commercial Banks pay more attention to the credit risk management. Big customers with their own advantages to become each big commercial Banks and commercial Banks Z all state-owned commercial Banks, credit assets business is its traditional and one of the most important business, account for it is rather high in proportion to total assets, is the main source of revenue. But at the same time, the credit assets face the inevitable risk, once suffered losses, light reduce Banks' profits, or threaten the stability of the local economy. So it is necessary to use effective methods to manage the risk of credit assets. In our country, the commercial bank credit business as its main business, the commercial Banks to total assets ratio is higher, is the main source of commercial Banks operating profits. At the same time, the commercial bank credit business and risk frequencies in the day-to-day operations of the best and the biggest impact on the operation of the business, a large credit business decision-making errors and even bargain can lead to commercial bank liquidity difficulties, even out of business or closure. So you need a set of effective methods of credit risk review their business. Generalization of the first chapter is the introduction part, brief and to the point sources of the thesis topic, background and significance of the thesis, analysis of domestic and foreign research status quo of the problem. The second chapter summarizes the present situation of Z bank credit risk control, financial analysis methods, this chapter for the import financial analysis of the actual operation of case ACTS as the groundwork. The third chapter introduces the author's Z bank customer representative enterprise (hereinafter referred to as G company) as an example, combined with Z bank credit analysis of the status quo, using the method combining the theoretical analysis and empirical research, the Z bank credit risk management of financial analysis method to do the specific validation. In concrete analysis in the process of using the combination of micro and macro analysis method, based on the analysis of specific financial indicators by adopting the combination of the qualitative judgement and quantitative calculation method, makes the analysis process more full. Chapter iv based on the analysis of G company case, combined with the practice and investigation in my daily work, to our country commercial bank credit risk control in a summary on the problems existing in the financial data analysis, and tries to dig out the use of the limitation of financial analysis technology and easily ignored by bank staff, and to put forward the improvement measures and Suggestions, in order to make our country commercial bank credit assets risk control current is more reasonable. Keywords： The financial statements; Credit risk; Commercial Banks; Risk management 目 录 目 录 摘 要 I Abstract III 目 录 V 第1章 绪论 1 1.1 选题背景与意义 1 1.1.1 选题背景 1 1.1.2 研究意义 1 1.2 国内外文献综述 2 1.2.1 国外研究现状 2 1.2.2 国内研究现状 4 1.2.3 研究综述 7 1.3 研究框架与方法 7 1.3.1 研究框架 7 1.3.2 研究方法 8 1.4 主要内容 8 第2章 Z银行风险管控中的财务报表分析应用 9 2.1 案例背景 9 2.2 财务报表综合分析 9 2.2.1 资产负债表 9 2.2.2 利润表 10 2.2.3 利润表异常分析 10 2.2.4 现金流量表 12 2.2.5现金流量表分析 12 2.2.6重点项目审查 13 2.3 企业经营状况分析 14 2.3.1 企业偿债能力 14 2.3.2 企业盈利能力 15 2.3.3 企业营运能力 15 2.3.4 企业发展能力 15 第3章 我国银行授信风险管控中的不足 17 3.1忽略外表因素对财务分析的影响 17 3.2财务报表分析方法存在问题 18 3.2.1报表数据的真实性、可靠性和实效性存在的问题 18 3.2.2财务报表信息披露的完整性存在问题 19 3.2.3财务报表自身存在的局限性 19 3.2.4财务报表分析方法存在的缺陷 19 3.3风险管控中财务报表分析的局限性 20 3.3.1财务分析只局限于财务报表分析 20 3.3.2财务指标的运用不合理 21 第4章 我国银行授信风险管控的改进 22 4.1 我国商业银行采用的财务数据分析方法 22 4.1.1 授信中常用的财务分析方法 22 4.1.2 授信中常用的财务指标 23 4.2风险管控财务报表分析方法的改进 27 4.2.1根据具体情况使用恰当的分析方法 27 4.2.2要全面分析财务报告的内容 27 4.2.3提高财务报表编制者的业务素质和职业道德 28 4.2.4保证财务报表编制方法的科学性和实质重于形式 28 4.2.5加强财务报表附注披露制度的严格要求和执行 28 4.2.6