本文選題：會計信息 + 財務分析��； 參考：《江蘇大學》2017年碩士論文

【摘要】：金融業(yè)作為我國經濟運行的核心之一,在經濟發(fā)展中發(fā)揮著重要作用。我國商業(yè)銀行經過幾十年的發(fā)展,經營和管理得到了飛躍發(fā)展和提高,但是近幾年我國經濟增長速度相比緩慢,經濟下行壓力大,貨幣政策難以預測,未來的經濟形勢與政策導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。在未來激烈的競爭形勢下,信貸風險仍然是商業(yè)銀行最需要關注的風險之一,對信貸風險做好合理的防范與控制十分關鍵。信貸風險在商業(yè)銀行經營的過程中持續(xù)存在,所以要控制好風險,最大可能的將風險帶來的損失降低,是商業(yè)銀行能夠穩(wěn)健經營的基礎。信貸風險是商業(yè)銀行面臨的最大風險之一,從信貸業(yè)務全流程來看,每個環(huán)節(jié)都可能存在風險。如何從起始環(huán)節(jié)控制風險,對商業(yè)銀行的信貸決策尤為重要。本文從銀行信貸的視角,結合財務分析的理論,利用獲取的企業(yè)會計信息,去研究如何進行企業(yè)剖析。在研究國內外文獻和相關理論的基礎上,借鑒現(xiàn)有的財務評審方法,選取我國商業(yè)銀行Z銀行的信貸決策現(xiàn)狀作為切入點,深入研究了Z銀行現(xiàn)有的財務分析體系。本文在分析研究Z銀行信貸決策方法的基礎上,選取了Z銀行的授信企業(yè)J公司的實際信貸決策進行案例研究。通過研究發(fā)現(xiàn),目前Z銀行信貸決策中存在的問題。比如對授信企業(yè)的行業(yè)分析不夠深入,未充分結合授信企業(yè)特點等。本文研究總結了我國商業(yè)銀行信貸決策中的不足,主要有信貸風險意識不足,決策滿足于報表分析,客戶風險揭示不足等。在歸納整理傳統(tǒng)財務分析方法的基礎上,針對我國商業(yè)銀行信貸決策的特點,理論應用于實際,探索基于會計信息的更加全面完善的信貸決策方法。主要有提高會計信息質量,財務指標分析改進,對借款人進行深入考察等。
[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.
【學位授予單位】：江蘇大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.4;F830.42

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本文編號：2046805