發(fā)布時間：2018-05-18 12:15

  本文選題：商業(yè)銀行 + 授信風險�。� 參考：《吉林大學》2013年碩士論文

【摘要】：我國各大商業(yè)銀行加大了對授信企業(yè)在非財務因素分析方面的力度,盡管在分析方法和分析程序等方面有了很大的改進，但要想全面掌握和徹底分析非財務因素還有很長的一段路要走。目前各家商業(yè)銀行在對客戶的授信調查、審查、全面風險分析中，往往重點放在企業(yè)財務分析上，卻忽視了對企業(yè)非財務因素的定性分析，比如對企業(yè)非財務因素分析不規(guī)范、內(nèi)容不具體，側重財務報表中的定量分析等。為了更全面、更具體地了解企業(yè)經(jīng)營的狀況，降低銀行授信風險，應加強對非財務因素分析進行分析，在授信調查、審查環(huán)節(jié)更應如此。 因為非財務因素擁有了信息量大、隱含信息豐富和動態(tài)發(fā)展等優(yōu)點，所以對授信相關審查人員把握貸款質量，并對借款人發(fā)展的態(tài)勢即時跟蹤提供了很大的幫助。目前授信風險對于企業(yè)和商業(yè)銀行來說，都歡迎切實可靠的風險識別方法，即加大了對企業(yè)的授信力度又降低了授信風險，能使商業(yè)銀行對于授信風險有所控制，本文的現(xiàn)實意義體現(xiàn)在從非財務因素的角度分析了授信風險的識別作用，使商業(yè)銀行對識別和控制集團企業(yè)授信風險有一定的作用。 目前對于企業(yè)授信風險識別的因素，更多被強調的財務分析存在著諸多缺陷，事實上授信風險識別中更具有重要的作用的是非財務因素，從這一點上來說，本文對于商業(yè)銀行授信風險識別中非財務因素管控研究有一定的創(chuàng)新意義；授信風險的識別對于企業(yè)和商業(yè)銀行來說都非常重要，本文針對分析非財務因素所涵蓋的內(nèi)容，并對非財務因素在商業(yè)銀行授信管理中的運行現(xiàn)狀進行分析，從而可以充分利用非財務因素分析有效的達到控制授信風險的目的，并能為商業(yè)銀行風險識別提供案例和理論的依據(jù)。 本文運用理論分析和邏輯演繹與綜合分析法，結合我國非財務因素在授信風險識別中的理論規(guī)定，對我國非財務因素在商業(yè)銀行授信風險識別的現(xiàn)狀進行了研究。通過研究主要分析了非財務因素的研究狀況和其存在的現(xiàn)實問題。經(jīng)過分析整理，提出了我國商業(yè)銀行如何充分利用非財務因素進行分析來對授信中存在的風險進行有效規(guī)避。 本文的研究結論有：財務因素分析存在缺陷；非財務因素在商業(yè)銀行授信風險識別中的作用可以歸納為：全面動態(tài)判斷借款人的還款能力；全面評估貸款償還的可能性；促進貸款管理體系的建設。非財務因素分析在企業(yè)授信管理中運用有不足之處為：商業(yè)銀行目前采取的對風險的衡量手段，還處于主觀判斷與財務分析這兩個階段中，這可能導致貸前調查貸后檢查困難,使非財務因素分析不全面；而銀行的信貸管理能力依然處在較低的水準使管理欠缺規(guī)范，企業(yè)信用程度不高又會導致貸款監(jiān)管難；企業(yè)在貸款過程中因為缺乏有效擔保抵押措施，使銀行難以有效規(guī)避風險；充分利用非財務因素分析有效措施控制授信風險的途徑為：成立獨立的第三方調查小組，這是有效實施非財務因素分析的前提；了解實際控制人的經(jīng)營思路和對外投資情況，這是有效實施非財務因素分析的基礎；驗證調查情況去偽存真，這是有效實施非財務因素分析的根本；分析整理查訪報告并提出意見和建議等方面提出積極性建議，這是有效實施非財務因素分析的必要途徑。 本文以為授信風險的防范和識別雖然離不開財務分析，但是非財務因素的利用也非常重要，，對于財務因素分析是一個補充和印證，所以應該更廣泛的應用于授信風險的識別中，通過跟其它手段的綜合評估，才能更有效的防范商業(yè)銀行的授信風險。
[Abstract]:In the analysis of non - financial factors such as the analysis of non - financial factors , the analysis of non - financial factors , such as the analysis of non - financial factors of enterprises , the analysis of non - financial factors should be strengthened , and more attention should be paid to the analysis of non - financial factors .

Because the non - financial factors have the advantages of large amount of information , rich implicit information and dynamic development , the credit risk identification method is very helpful to the enterprises and commercial banks . At present , the credit risk is increased , the credit risk is reduced , and the commercial banks can control the credit risk . The practical significance of this paper is to analyze the recognition function of credit risk from the angle of non - financial factors , and make commercial banks play a certain role in identifying and controlling the credit risk of the group enterprises .

At present , for the risk identification of credit risk in the enterprise , there are many defects in the financial analysis , which is more important in the recognition of credit risk .
The recognition of credit risk is very important for both enterprises and commercial banks . This paper analyzes the current situation of non - financial factors in the credit management of commercial banks , and makes full use of non - financial factors to effectively achieve the purpose of controlling credit risk , and can provide the basis of case and theory for the risk identification of commercial banks .

This paper makes a study on the status quo of non - financial factors in credit risk identification of commercial banks by using theory analysis and logical deduction and comprehensive analysis method , combining the theory of non - financial factors in credit risk identification .

The conclusions of this paper are as follows : the analysis of financial factors has defects ;
The role of non - financial factors in the credit risk identification of commercial banks can be summarized as :
Overall assessment of the possibility of loan repayment ;
To promote the construction of the loan management system . The non - financial factor analysis has some shortcomings in the enterprise credit management . It is also in the two stages of subjective judgement and financial analysis , which may lead to the difficulty of checking the loan after the loan , so that the non - financial factor analysis is not comprehensive ;
However , the bank ' s credit management ability is still at a lower level , which makes it difficult to regulate the lack of management , and the credit degree of the enterprise is not high .
In the process of loan , because of the lack of effective guarantee mortgage measures , it is difficult for banks to avoid risk effectively ;
To make full use of non - financial factors to analyze effective measures to control credit risk is to establish an independent third - party investigation team , which is the precondition for the effective implementation of non - financial factors analysis ;
Understand the actual controller ' s thinking and external investment , which is the basis for the effective implementation of non - financial factors analysis ;
To verify the true nature of the investigation , which is the fundamental to the effective implementation of non - financial factors ;
It is necessary to analyze and arrange the visit report and make suggestions and suggestions . This is the necessary way to effectively implement non - financial analysis .

This paper thinks that the prevention and identification of credit risk can not be separated from financial analysis , but the utilization of non - financial factors is very important . For the analysis of financial factors is a supplement and evidence , it should be applied widely in the identification of credit risk , so that the credit risk of commercial banks can be prevented more effectively by comprehensive evaluation with other means .
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F832.33

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