【摘要】：銀監(jiān)會在2010年2月發(fā)布了《流動資金貸款管理暫行辦法》（以下簡稱《流貸辦法》），要求改變以衡量借款人還款能力為主要環(huán)節(jié)的流動資金貸款審批模式，以貸款需求真實性作為流動資金貸款審批中的調(diào)查重點，推行流動資金貸款需求測算，，并提供了測算參考辦法供各銀行機構(gòu)參考使用。然而由于測算參考辦法過于籠統(tǒng)，各商業(yè)銀行在貸款實踐中對測算參考辦法的應(yīng)用程度不一，不同銀行的信貸審批結(jié)果可比性較差。此外，由于測算參考辦法存在缺陷，以致于測算結(jié)果與借款人實際存在差距，在授信額度的確定中參考價值較低。 本文以J銀行為背景，對J銀行運用流動資金貸款需求測算參考辦法的現(xiàn)狀進行分析，發(fā)現(xiàn)J銀行流動資金貸款需求測算中存在以下問題：未對測算涵蓋的信貸品種范圍予以明確，標準資產(chǎn)負債表視角與流動資金貸款定義存在沖突，營運資金項目考慮不全面，各項目周轉(zhuǎn)率測算中周轉(zhuǎn)額選取不當，保險系數(shù)計量方法不明確，公式要素“自有資金”、“其他渠道提供的營運資金”、“現(xiàn)有流動資金貸款”取值方法不合理、測算難度大等。針對以上問題，本文運用逆向思維，從反向角度確定了測算涵蓋的信貸品種范圍，并以管理資產(chǎn)負債表為視角，對營運資金項目進行了統(tǒng)一考慮，且對營運資金項目按照供產(chǎn)銷循環(huán)進行分類并確定差異化的周轉(zhuǎn)額。對于保險系數(shù)本文引入壓力測試方法進行計量；對于自有資金、現(xiàn)有流動資金貸款及其他渠道提供的營運資金量的確定，本文不再進行分別計量，而是利用管理資產(chǎn)負債表的平衡等式對各渠道提供的營運資金進行統(tǒng)一核算。最后本文以M公司為例對改進后的測算辦法進行應(yīng)用演示，增強了測算辦法在貸款實踐中的可操作性。
[Abstract]:In February 2010, the CBRC issued the interim measures for the Administration of liquid Capital loans (hereinafter referred to as the "measures on loan flows"), which requires changes in the examination and approval mode of working capital loans, which mainly measures the repayment ability of borrowers. Taking the truthfulness of loan demand as the focus of investigation in the examination and approval of liquid capital loan, the author carries out the calculation of the demand for liquid capital loan, and provides the reference method for banks to refer to. However, due to the calculation of the reference method is too general, the commercial banks in the loan practice of the application of the measurement reference method is different, the results of credit approval of different banks are poor comparability. In addition, there is a gap between the calculation result and the borrower because of the defect of the reference method, so the reference value is low in the determination of the credit line. Based on the background of J Bank, this paper analyzes the present situation of J Bank's reference method for calculating the demand for liquid capital loans. It is found that the following problems exist in the calculation of bank J's liquidity loan demand: the scope of credit covered by the calculation is not clear, the standard balance sheet angle of view is in conflict with the definition of working capital loan, and the working capital project is not considered comprehensively. In the calculation of the turnover rate of each project, the selection of turnover amount is improper, the measurement method of insurance coefficient is not clear, the formula elements are "own capital", "working capital provided by other channels" and "existing working capital loan" are unreasonable. The calculation is difficult. In view of the above problems, this paper uses the reverse thinking to determine the scope of the credit varieties covered by the calculation from the reverse perspective, and from the perspective of the management balance sheet, makes a unified consideration of the working capital projects. Working capital items are classified according to supply cycle and differentiated turnover is determined. For the insurance coefficient this paper introduces the stress test method to measure, for the own funds, existing working capital loans and other channels to determine the amount of operating capital, this paper will no longer be measured separately, Instead, the balance equation of the management balance sheet is used to unify the working capital provided by various channels. Finally, this paper takes M Company as an example to demonstrate the application of the improved calculation method, which enhances the operability of the calculation method in the loan practice.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F275;F832.4

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本文編號：2138504