本文關(guān)鍵詞： 信貸風(fēng)險(xiǎn) 財(cái)務(wù)報(bào)表分析 哈佛框架　出處：《河北大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來，隨著我國銀行業(yè)體制改革深入，各家銀行各項(xiàng)業(yè)務(wù)發(fā)展迅速，信貸業(yè)務(wù)作為銀行主要業(yè)務(wù)之一更是擴(kuò)展迅猛，但與之俱來的信貸風(fēng)險(xiǎn)卻沒有得到很好的防范與控制。當(dāng)前，貸款利息收入仍是商業(yè)銀行最主要收入來源。信貸質(zhì)量與風(fēng)險(xiǎn)管理的優(yōu)劣決定了銀行的生存及發(fā)展能力。由于銀行與貸款企業(yè)之間存在信息不對稱，銀行作為債權(quán)人，需盡可能全面了解企業(yè)所處行業(yè)，戰(zhàn)略以及企業(yè)財(cái)務(wù)情況等等，才能保障銀行貸款可以按期收回并取得回報(bào)，防范銀行信貸風(fēng)險(xiǎn)。這些情況在傳統(tǒng)的信貸決策的財(cái)務(wù)分析過程中是無法得到揭示的�，F(xiàn)在較為完善的哈佛財(cái)務(wù)分析框架通過戰(zhàn)略、會計(jì)、財(cái)務(wù)、前景分析，恰恰可以很全面的反映企業(yè)狀況。因此，本文從銀行信貸風(fēng)險(xiǎn)產(chǎn)生以及信貸決策需求角度，將哈佛分析框架體系引入銀行信貸決策的財(cái)務(wù)分析體系中。通過改進(jìn)和完善信貸決策中的財(cái)務(wù)分析體系，從而達(dá)到發(fā)現(xiàn)和防范銀行信貸風(fēng)險(xiǎn)的目的。 為更好地研究運(yùn)用哈佛框架改進(jìn)后的信貸決策財(cái)務(wù)分析體系效果，本文共分為五部分展開。第1章為引言，主要介紹了本文的研究背景意義以及研究思路等，回顧了國內(nèi)外有關(guān)銀行信貸風(fēng)險(xiǎn)和企業(yè)財(cái)務(wù)狀況關(guān)系的文獻(xiàn)。第2章分析了銀行信貸決策中現(xiàn)行財(cái)務(wù)分析的現(xiàn)狀，，并明確改進(jìn)的必要性。第3、4章為本文的主體部分，重點(diǎn)分析了基于哈佛框架信貸財(cái)務(wù)分析體系完善的理論內(nèi)容，并結(jié)合實(shí)際案例進(jìn)行有效的信貸分析。第5章在總結(jié)前文的基礎(chǔ)上，對于信貸決策財(cái)務(wù)分析實(shí)施過程中提出了建議。
[Abstract]:In recent years, with the deepening of the banking system reform in our country, the various business of each bank develops rapidly, and the credit business as one of the main business of the bank expands rapidly. But the credit risks associated with them have not been well guarded and controlled. Loan interest income is still the most important source of income for commercial banks. The quality of credit and risk management determines the survival and development ability of banks. Because of the information asymmetry between banks and loan enterprises, banks are creditors. In order to ensure that bank loans can be repaid on time and in return, it is necessary to have as comprehensive an understanding as possible of the industry, strategy, and financial situation of the enterprise. To guard against bank credit risk. These situations are not revealed in the financial analysis process of traditional credit decision-making. Now the more perfect Harvard financial analysis framework adopts strategic, accounting, financial, and outlook analysis. Therefore, from the point of view of bank credit risk generation and credit decision demand, This paper introduces the Harvard analysis framework system into the financial analysis system of bank credit decision making. By improving and perfecting the financial analysis system in credit decision making, the purpose of discovering and preventing bank credit risk can be achieved. In order to better study the effect of the improved financial analysis system of credit decision using Harvard framework, this paper is divided into five parts. Chapter 1 is the introduction, which mainly introduces the background significance and research ideas of this paper. This paper reviews the domestic and international literatures on the relationship between bank credit risk and enterprise financial situation. Chapter 2 analyzes the present situation of financial analysis in bank credit decision-making, and clarifies the necessity of improvement. Chapter 3: 4 is the main part of this paper. The theoretical content of the financial analysis system of credit based on the Harvard framework is analyzed emphatically, and the effective credit analysis is carried out in combination with practical cases. Chapter 5 is based on the conclusion of the above. Some suggestions are put forward for the implementation of financial analysis of credit decision.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F830.42;F832.4

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