本文關(guān)鍵詞： 商業(yè)銀行 現(xiàn)金流量分析 信貸項(xiàng)目 風(fēng)險(xiǎn)管理　出處：《西南財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：商業(yè)銀行的傳統(tǒng)、核心業(yè)務(wù)是信貸業(yè)務(wù)。商業(yè)銀行在經(jīng)營信貸業(yè)務(wù)時(shí),重點(diǎn)在于經(jīng)營管理其背后的風(fēng)險(xiǎn)。伴隨現(xiàn)今金融創(chuàng)新的快速推進(jìn),現(xiàn)代商業(yè)銀行要面對(duì)的風(fēng)險(xiǎn)種類也越來越繁雜。如今我國商業(yè)銀行在審查信貸項(xiàng)目時(shí),仍多運(yùn)用財(cái)務(wù)分析方法。這種傳統(tǒng)的財(cái)務(wù)分析方法是在對(duì)資產(chǎn)負(fù)債表和損益表的分析基礎(chǔ)來識(shí)別和掌控信貸項(xiàng)目的風(fēng)險(xiǎn),但該方法在很多方面都存在局限性�，F(xiàn)金流量分析可以完善該體系的局限之處,進(jìn)一步提高信貸項(xiàng)目財(cái)務(wù)分析的質(zhì)量,更準(zhǔn)確地識(shí)別和控制信貸項(xiàng)目的風(fēng)險(xiǎn)。 雖然現(xiàn)金流量分析已在國外商業(yè)銀行得到了大量運(yùn)用,但我國商業(yè)銀行還沒有對(duì)該方法給予足夠的重視。本文旨在通過對(duì)H銀行某信貸項(xiàng)目進(jìn)行現(xiàn)金流量分析,從實(shí)踐角度對(duì)比傳統(tǒng)財(cái)務(wù)分析和現(xiàn)金流量分析的過程和結(jié)果,得出結(jié)論,一方面證實(shí)現(xiàn)金流量分析法的實(shí)用性和其對(duì)傳統(tǒng)財(cái)務(wù)分析方法的補(bǔ)充性,另一方面考察H銀行在信貸風(fēng)險(xiǎn)管理方面的不足,進(jìn)而以小推大針對(duì)我國商業(yè)銀行在信貸項(xiàng)目分析上的不足提出改進(jìn)建議。希望以此幫助我國商業(yè)銀行提高識(shí)別、衡量和控制信貸風(fēng)險(xiǎn)的水平,幫助我國商業(yè)銀行更加健康地發(fā)展。 本文采用的研究方法有定性研究、理論與實(shí)際相結(jié)合、比較分析方法和案例分析方法,對(duì)H銀行某信貸項(xiàng)目做了詳細(xì)的研究案例,全面系統(tǒng)地分析了該項(xiàng)目貸款方的傳統(tǒng)財(cái)務(wù)分析結(jié)果和現(xiàn)金流量分析結(jié)果,在我國商業(yè)銀行信貸項(xiàng)目中具有普遍適用性。 本文首先闡述所選論題的研究背景和意義,說明研究方法、研究思路和創(chuàng)新點(diǎn),并進(jìn)行文獻(xiàn)綜述。其次闡述H銀行某信貸案例,介紹H銀行的經(jīng)營概況,用傳統(tǒng)財(cái)務(wù)分析法對(duì)該信貸項(xiàng)目進(jìn)行分析。之后闡述現(xiàn)金流量法的必要性和實(shí)施步驟,并用現(xiàn)金流量法具體分析該信貸項(xiàng)目,并與H銀行現(xiàn)行方法分析的結(jié)果做比較,得出結(jié)論。最后以之前的分析結(jié)果為基礎(chǔ),結(jié)合實(shí)際,針對(duì)我國商業(yè)銀行在審查信貸項(xiàng)目和風(fēng)險(xiǎn)方面存在的問題提出改進(jìn)建議。
[Abstract]:In the tradition of commercial banks, the core business is credit business. When commercial banks operate credit business, they focus on managing the risks behind them. The types of risks faced by modern commercial banks are becoming more and more complicated. Now our commercial banks are reviewing credit projects. The traditional financial analysis method is based on the analysis of balance sheet and income statement to identify and control the risk of credit project. Cash flow analysis can improve the limitations of the system, further improve the quality of financial analysis of credit projects, and more accurately identify and control the risks of credit projects. Although the cash flow analysis has been widely used in foreign commercial banks. However, the commercial banks of our country have not paid enough attention to this method. This paper aims to analyze the cash flow of a credit project in H Bank. From the perspective of practice, compared with the traditional financial analysis and cash flow analysis of the process and results, draw a conclusion, on the one hand, verify the practicability of the cash flow analysis and its supplement to the traditional financial analysis method. On the other hand, it examines the deficiency of H bank in credit risk management. Then the paper puts forward some suggestions to improve the credit project analysis of Chinese commercial banks, hoping to help the commercial banks to improve the recognition, measure and control the level of credit risk. To help our commercial banks to develop more healthily. The research methods used in this paper are qualitative research, theoretical and practical combination, comparative analysis method and case analysis method, and do a detailed case study on a credit project in H Bank. The traditional financial analysis results and the cash flow analysis results of the lenders of the project are analyzed comprehensively and systematically, which is of general applicability in the credit projects of commercial banks in China. This paper first describes the research background and significance of the selected topics, explains the research methods, research ideas and innovations, and carries on a literature review. Secondly, describes a credit case of H Bank, introduces the general situation of H Bank. This paper analyzes the credit project with the traditional financial analysis method, then expounds the necessity and implementation steps of the cash flow method, and analyzes the credit project concretely by the cash flow method. And compared with the analysis results of the current method of H Bank, draw a conclusion. Finally, based on the previous analysis results, combined with the actual. In view of the problems existing in the examination of credit projects and risks in China's commercial banks, suggestions for improvement are put forward.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.33;F832.4;F830.42

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本文編號(hào)：1453059