【摘要】：信貸風(fēng)險管理是商業(yè)銀行從事融資業(yè)務(wù)并穩(wěn)定持續(xù)經(jīng)營的核心之一，目前基于財務(wù)報表分析來做出信貸決策仍然是普遍采取的信貸技術(shù)，然而現(xiàn)行的商業(yè)銀行財報分析體系在實務(wù)流程上是還存在著諸多問題。在中國商業(yè)銀行不斷發(fā)展成熟的道路上，財報分析結(jié)果并非唯一的參考標準，但是著眼于定量分析仍然被認為是更客觀、更科學(xué)的方式，在進行信貸決策中顯得非常重要。 本文首先通過列舉兩家銀行（國內(nèi)股份制商業(yè)銀行N銀行和外資銀行在中國的法人銀行U銀行），從兩家銀行信貸分析實際工作中的財報分析現(xiàn)狀著手，論述目前商業(yè)銀行在信貸分析流程中普遍存在的問題，其分析的著眼點往往立足于單一科目或某個靜態(tài)指標，使報表分析較為表面，不僅如此，在實務(wù)流程中也明顯地暴露了目前商業(yè)銀行過分依賴外部審計或盲目信任企業(yè)內(nèi)部管理層的情況，而對財報真實準確性考察的不足。同時，通過多個案例分析，說明了在實務(wù)流程中引入勾稽關(guān)系審核和各科目關(guān)聯(lián)性分析對報表真實準確性的現(xiàn)實意義，并論證了其在實際工作中的可操作性。通過上述論證得出結(jié)論，揭示目前商業(yè)銀行財報分析中對數(shù)據(jù)真實準確性評估的流程缺失問題，可以通過引入勾稽關(guān)系審核和會計科目關(guān)聯(lián)性分析來完善。
[Abstract]:Credit risk management is one of the core of commercial banks' financing business and stable continuing operation. At present, making credit decision based on financial statement analysis is still a widely used credit technology. However, there are still many problems in the practical process of the current financial statement analysis system of commercial banks. On the way of Chinese commercial banks' continuous development and maturity, the results of financial report analysis are not the only reference standard, but focusing on quantitative analysis is still considered to be a more objective and scientific way, and it is very important in making credit decisions. First of all, by listing two banks (domestic joint-stock commercial bank N bank and foreign bank U bank in China), this paper starts with the current situation of financial report analysis in the actual work of credit analysis of two banks. This paper discusses the common problems existing in the credit analysis process of the commercial banks at present. The focus of the analysis is often based on a single subject or a static index, which makes the statement analysis more superficial, not only that, but not only that. In the practical process, it is also obvious that the commercial banks rely too much on external audit or blindly trust the internal management of the enterprise, but lack of checking the true accuracy of the financial statements. At the same time, through the analysis of several cases, this paper explains the practical significance of introducing check relation examination and the correlation analysis of each subject to the true accuracy of the report form, and demonstrates its operability in the practical work. Through the above argumentation, this paper draws a conclusion, reveals the lack of the process of evaluating the true accuracy of the data in the analysis of financial statements of commercial banks, which can be improved by introducing the checking of check relation and the analysis of the relevance of accounting subjects.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.4

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相關(guān)期刊論文 前1條

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