本文關(guān)鍵詞：哈佛框架下商業(yè)銀行信貸審查的財務(wù)分析研究，，由筆耕文化傳播整理發(fā)布。

【摘要】：傳統(tǒng)的信貸審查中的財務(wù)分析,都是基于財務(wù)報表中的歷史數(shù)據(jù)進行分析,企業(yè)的財務(wù)報表只能體現(xiàn)企業(yè)過去一定時期內(nèi)的財務(wù)信息,對貸款企業(yè)的現(xiàn)在和未來狀況許多無法量化的信息,財務(wù)報表分析無法得到完整體現(xiàn)。因此信貸審查中需要盡可能的對貸款企業(yè)的行業(yè)信息,發(fā)展戰(zhàn)略等信息有全面的了解,對貸款企業(yè)現(xiàn)在的經(jīng)營狀況有一定了解,以戰(zhàn)略分析作為銀行信貸審查財務(wù)分析的出發(fā)點,識別關(guān)鍵會計因素,進行財務(wù)分析,對貸款企業(yè)的前景做出展望。本文的創(chuàng)新點是通過引入哈佛財務(wù)分析框架,把哈佛分析框架的方法運用到商業(yè)銀行信貸審查中,完善信貸風險審查中的財務(wù)分析體系。在哈佛框架下的戰(zhàn)略分析、會計分析、財務(wù)分析、前景分析,通過了解企業(yè)的發(fā)展戰(zhàn)略,行業(yè)的信息,識別關(guān)鍵的會計信息,更有針對性可以更加準確的反映貸款企業(yè)的現(xiàn)在和未來的現(xiàn)金流狀況,識別貸款客戶的潛在風險,達到防范銀行授信風險目的。本文以ZX公司這一作為案例分析的對象,運用哈佛分析框架分析的方法,通過定性和定量的分析方法,對ZX公司的發(fā)展戰(zhàn)略、企業(yè)經(jīng)營狀況、財務(wù)狀況、發(fā)展前景進行分析,發(fā)現(xiàn)公司潛在的經(jīng)營和財務(wù)風險。本文經(jīng)過理論和案例分析研究,得出如下結(jié)論:通過哈佛分析框架,以貸款企業(yè)發(fā)展戰(zhàn)略為銀行信貸審查的出發(fā)點,用發(fā)展的眼光對企業(yè)的財務(wù)數(shù)據(jù)進行分析和預測,提高了信貸審查分析中的準確性。
【關(guān)鍵詞】：信貸審查 哈佛框架 財務(wù)分析
【學位授予單位】：廣東外語外貿(mào)大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F830.42;F832.3
【目錄】：

• ACKNOWLEDGEMENTS4-5
• ABSTRACT5-6
• 摘要6-13
• ChapterⅠ Introduction13-16
• 1.1 Research background and purpose13
• 1.2 Research method and framework13-14
• 1.3 Innovation point14
• 1.4 Research deficiencies14-16
• ChapterⅡ Literature review16-26
• 2.1 Related theories of bank credit risk approval16-20
• 2.1.1 Concept of bank credit extension risk16
• 2.1.2 Concept of bank credit risk approval and related contents16-17
• 2.1.3 The role of bank credit risk approval17-20
• 2.2 Study on the credit risk management based on the financial analysis20-21
• 2.3 Commercial banks financial statement analysis working process of the credit approval21-22
• 2.4 Characteristics of the financial analysis in bank credit approval22-23
• 2.5 Study on Harvard Analytical Framework23-26
• Chapter Ⅲ Disadvantages of commercial banks credit approval26-32
• 3.1 Problems of the loan enterprise financial statements analysis26-27
• 3.2 Problems in the financial statements data27-30
• 3.3 Different qualities of commercial banks credit approval employees30-32
• Chapter Ⅳ Credit approval financial analysis system improvement under theHarvard Analytical Framework32-39
• 4.1 Strategic analysis32-34
• 4.2 Accounting analysis34-35
• 4.3 Financial analysis35-36
• 4.4 Prospect analysis36-39
• ChapterⅤ Case study about company financial analysis under the Harvard AnalyticalFramework in credit approval39-63
• 5.1 Strategic analysis of ZX39-44
• 5.1.1 Analysis of the development strategy of ZX39-40
• 5.1.2 Present profit driving factor of ZX40-42
• 5.1.3 Enterprise business risk analysis42-44
• 5.2 Accounting analysis44-53
• 5.2.1 Sales income and profit margin44-46
• 5.2.2 Key accounting factors analysis46-53
• 5.3 Financial analysis53-61
• 5.3.1 Vertical comparison of the financial conditions53-55
• 5.3.2 Comparison of the profits of ZX55-57
• 5.3.3 Ratio analysis57-59
• 5.3.4 Cash flow analysis59-61
• 5.4 Prospect analysis61-63
• 5.4.1 Qualitative analysis61-62
• 5.4.2 Quantitative analysis62-63
• Chapter Ⅵ Conclusion63-67
• 6.1 Research conclusions63-64
• 6.2 Specific recommendations of credit approval under the Harvard framework64-67
• REFERENCES67-69

  本文關(guān)鍵詞：哈佛框架下商業(yè)銀行信貸審查的財務(wù)分析研究，由筆耕文化傳播整理發(fā)布。

本文編號：256643