本文選題：會(huì)計(jì)信息 + 財(cái)務(wù)分析��； 參考：《江蘇大學(xué)》2017年碩士論文

【摘要】：金融業(yè)作為我國(guó)經(jīng)濟(jì)運(yùn)行的核心之一,在經(jīng)濟(jì)發(fā)展中發(fā)揮著重要作用。我國(guó)商業(yè)銀行經(jīng)過(guò)幾十年的發(fā)展,經(jīng)營(yíng)和管理得到了飛躍發(fā)展和提高,但是近幾年我國(guó)經(jīng)濟(jì)增長(zhǎng)速度相比緩慢,經(jīng)濟(jì)下行壓力大,貨幣政策難以預(yù)測(cè),未來(lái)的經(jīng)濟(jì)形勢(shì)與政策導(dǎo)向也具有一定的不確定性,使得商業(yè)銀行的發(fā)展面臨空前壓力。在未來(lái)激烈的競(jìng)爭(zhēng)形勢(shì)下,信貸風(fēng)險(xiǎn)仍然是商業(yè)銀行最需要關(guān)注的風(fēng)險(xiǎn)之一,對(duì)信貸風(fēng)險(xiǎn)做好合理的防范與控制十分關(guān)鍵。信貸風(fēng)險(xiǎn)在商業(yè)銀行經(jīng)營(yíng)的過(guò)程中持續(xù)存在,所以要控制好風(fēng)險(xiǎn),最大可能的將風(fēng)險(xiǎn)帶來(lái)的損失降低,是商業(yè)銀行能夠穩(wěn)健經(jīng)營(yíng)的基礎(chǔ)。信貸風(fēng)險(xiǎn)是商業(yè)銀行面臨的最大風(fēng)險(xiǎn)之一,從信貸業(yè)務(wù)全流程來(lái)看,每個(gè)環(huán)節(jié)都可能存在風(fēng)險(xiǎn)。如何從起始環(huán)節(jié)控制風(fēng)險(xiǎn),對(duì)商業(yè)銀行的信貸決策尤為重要。本文從銀行信貸的視角,結(jié)合財(cái)務(wù)分析的理論,利用獲取的企業(yè)會(huì)計(jì)信息,去研究如何進(jìn)行企業(yè)剖析。在研究國(guó)內(nèi)外文獻(xiàn)和相關(guān)理論的基礎(chǔ)上,借鑒現(xiàn)有的財(cái)務(wù)評(píng)審方法,選取我國(guó)商業(yè)銀行Z銀行的信貸決策現(xiàn)狀作為切入點(diǎn),深入研究了Z銀行現(xiàn)有的財(cái)務(wù)分析體系。本文在分析研究Z銀行信貸決策方法的基礎(chǔ)上,選取了Z銀行的授信企業(yè)J公司的實(shí)際信貸決策進(jìn)行案例研究。通過(guò)研究發(fā)現(xiàn),目前Z銀行信貸決策中存在的問(wèn)題。比如對(duì)授信企業(yè)的行業(yè)分析不夠深入,未充分結(jié)合授信企業(yè)特點(diǎn)等。本文研究總結(jié)了我國(guó)商業(yè)銀行信貸決策中的不足,主要有信貸風(fēng)險(xiǎn)意識(shí)不足,決策滿足于報(bào)表分析,客戶風(fēng)險(xiǎn)揭示不足等。在歸納整理傳統(tǒng)財(cái)務(wù)分析方法的基礎(chǔ)上,針對(duì)我國(guó)商業(yè)銀行信貸決策的特點(diǎn),理論應(yīng)用于實(shí)際,探索基于會(huì)計(jì)信息的更加全面完善的信貸決策方法。主要有提高會(huì)計(jì)信息質(zhì)量,財(cái)務(wù)指標(biāo)分析改進(jìn),對(duì)借款人進(jìn)行深入考察等。
[Abstract]:As one of the core of our country's economic operation, financial industry plays an important role in economic development. After decades of development, the management and management of commercial banks in our country have been developed and improved by leaps and bounds. However, in recent years, the economic growth rate of our country is slow, the downward pressure of the economy is great, and the monetary policy is difficult to predict. The future economic situation and policy direction also have certain uncertainty, which makes the development of commercial banks face unprecedented pressure. Under the situation of fierce competition in the future, credit risk is still one of the most important risks that commercial banks should pay attention to. The credit risk exists continuously in the process of commercial bank operation, so it is the foundation of the commercial bank to manage steadily to control the risk well and reduce the loss caused by the risk as possible. Credit risk is one of the biggest risks faced by commercial banks. How to control the risk from the beginning is very important for the credit decision of commercial banks. From the perspective of bank credit and the theory of financial analysis, this paper makes use of the obtained accounting information to study how to analyze the enterprise. Based on the research of domestic and foreign literature and related theories, this paper selects the current credit decision-making status of Z Bank as the starting point, and deeply studies the existing financial analysis system of Z Bank. On the basis of analyzing and studying the credit decision method of Z Bank, this paper selects the actual credit decision of J Company, a credit enterprise of Z Bank, as a case study. Through the research, it is found that there are some problems in the credit decision of Z bank. For example, the industry analysis of credit enterprises is not deep enough, not fully combined with the characteristics of credit enterprises and so on. This paper studies and summarizes the shortcomings in credit decision-making of commercial banks in China, such as the lack of credit risk awareness, the satisfaction of decision making with report analysis, and the insufficient disclosure of customer risk, etc. On the basis of summing up and sorting out the traditional financial analysis methods, according to the characteristics of credit decision-making of commercial banks in China, the theory is applied to practice, and a more comprehensive and perfect credit decision method based on accounting information is explored. Mainly improve the quality of accounting information, financial indicators analysis and improvement, in-depth investigation of borrowers and so on.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.4;F830.42

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