本文關(guān)鍵詞： 財務(wù)分析 銀行 流動資金貸款 貸款發(fā)放　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：近一時期，我國信貸規(guī)模持續(xù)擴(kuò)張。在經(jīng)濟(jì)繁榮期企業(yè)經(jīng)營整體良好，違約率低，銀行容易放松信貸的審查；當(dāng)經(jīng)濟(jì)周期進(jìn)入下行階段，問題就會暴露。值得關(guān)注的是當(dāng)前我國經(jīng)濟(jì)開始面臨外部需求萎縮，國內(nèi)經(jīng)濟(jì)增速放緩的局面，經(jīng)濟(jì)運(yùn)行呈現(xiàn)出一定不確定性，不穩(wěn)定性，企業(yè)的經(jīng)營和財務(wù)風(fēng)險隨之增加。這就要求銀行必須提高貸款審查能力，提高信貸資產(chǎn)質(zhì)量，從而保證儲戶和投資人的資產(chǎn)安全，同時信貸風(fēng)險的揭示能力也決定著商業(yè)銀行的自身盈利水平。 本文以作者長期以來在工作中摸索形成的理解與經(jīng)驗，結(jié)合其他有效的經(jīng)驗、方法，針對目前常用的銀行流動資金貸款分析方法中存在的問題，提出本人對流動資金貸款分析方法的認(rèn)識和修正，并以實際案例加以說明，以期為銀行的信貸管理人員和其他相關(guān)人員提供參考。 特別需要說明的是，本文所涉及的銀行流動資金貸款分析，，并非這一分析體系的全部，只是其中的一部分，很多內(nèi)容和方法沒有論及。這是因為銀行流動資金貸款分析是一項內(nèi)容龐大、技術(shù)多樣的復(fù)雜工作，一篇論文難以覆蓋它的全部；且作者本人才疏學(xué)淺，精力有限，亦不可能提出銀行流動資金貸款分析的完整系統(tǒng)或全面討論銀行流動資金貸款分析的方方面面。因此，本文所涉及的，僅限作者認(rèn)為目前中小銀行對企業(yè)流動資金貸款分析中相對重要的若干方面。 本文主要內(nèi)容為三部分：其一，銀行流動資金貸款發(fā)放的財務(wù)分析體系，提出對銀行流動資金貸款分析基本內(nèi)容與方法的認(rèn)識；其二，企業(yè)流動資金缺口測算，提出在運(yùn)用現(xiàn)有方法測算企業(yè)流動資金缺口時需注意的若干重要問題；其三，銀行流動資金貸款發(fā)放財務(wù)分析的應(yīng)用案例，以實際案例說明本文提出的各種分析方法的運(yùn)用。
[Abstract]:In recent years, the scale of credit in our country has continued to expand. During the boom period, the enterprises as a whole are operating well, the default rate is low, and the banks are easy to relax the credit review; when the economic cycle enters the downward phase, The problem will be exposed. What deserves attention is that at present, our economy is beginning to face a shrinking external demand, the domestic economic growth rate is slowing down, and the economic operation is showing certain uncertainty and instability. This requires banks to improve their ability to review loans and improve the quality of credit assets, thereby ensuring the safety of depositors and investors. At the same time, the ability of revealing credit risk also determines the commercial bank's own profit level. Based on the understanding and experience formed by the author in his work for a long time, combined with other effective experiences, this paper aims at the problems existing in the current common methods of bank liquidity loan analysis. This paper puts forward my understanding and revision of the method of liquidity loan analysis and illustrates it with practical cases in order to provide reference for bank credit managers and other related personnel. It is particularly important to note that the analysis of bank liquidity loans covered in this paper is not the whole of this analysis system, but is only part of it. This is because the analysis of bank liquidity loans is a complex work of huge content and diverse technology, it is difficult to cover all of it in a paper, and the author himself is very talented and has limited energy. It is also impossible to put forward a complete system of bank liquidity loan analysis or to discuss all aspects of bank liquidity loan analysis. Only the author thinks that some aspects of the current liquidity loan analysis of small and medium-sized banks to enterprises are relatively important. The main contents of this paper are as follows: first, the financial analysis system of bank liquidity loan issuance, put forward the understanding of the basic content and method of bank liquidity loan analysis; second, the enterprise liquidity gap measurement, This paper puts forward some important problems that should be paid attention to when using the existing methods to calculate the liquidity gap of enterprises. Thirdly, the application case of financial analysis of bank liquidity loan issuance is presented, and the application of various analytical methods proposed in this paper is illustrated by practical cases.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F832.4

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本文編號：1533734