【摘要】：國(guó)家工商總局公布的數(shù)據(jù)顯示,2016年個(gè)體私營(yíng)經(jīng)濟(jì)、小微企業(yè)成為經(jīng)濟(jì)發(fā)展領(lǐng)域的新亮點(diǎn),新設(shè)小微企業(yè)周年開業(yè)率達(dá)70.8%。截至2016年底,全國(guó)個(gè)體私營(yíng)經(jīng)濟(jì)從業(yè)人員實(shí)有3.1億人,比2015年新增2782.1萬(wàn)人,反映出小微企業(yè)的發(fā)展為我國(guó)經(jīng)濟(jì)做出巨大貢獻(xiàn)。但是由于小微企業(yè)財(cái)務(wù)數(shù)據(jù)不健全,缺乏合格抵押物,從銀行貸款存在諸多困難,小微企業(yè)融資難的問(wèn)題一直難以解決。國(guó)內(nèi)外的學(xué)者對(duì)此進(jìn)行諸多研究,認(rèn)識(shí)到小微企業(yè)融資難的主要原因?yàn)殂y企間信息不對(duì)稱,因此建議政府搭建公共信息平臺(tái)或提供擔(dān)保、企業(yè)應(yīng)加強(qiáng)財(cái)務(wù)制度建設(shè)等方式來(lái)解決融資難的問(wèn)題,都有可取之處,但是銀行用何種方法來(lái)審核小微企業(yè)的財(cái)務(wù)信息,從而合理評(píng)估小微企業(yè)的還款能力和還款意愿,對(duì)于當(dāng)前小微企業(yè)的融資更有現(xiàn)實(shí)意義。本文以HS銀行為研究對(duì)象,對(duì)其審核小微企業(yè)財(cái)務(wù)信息方法進(jìn)行深入研究,通過(guò)分析其審核財(cái)務(wù)信息現(xiàn)狀,以發(fā)現(xiàn)其在審核小微企業(yè)財(cái)務(wù)信息過(guò)程中存在的問(wèn)題,并試圖解決這些問(wèn)題,保障銀行利潤(rùn)最大化風(fēng)險(xiǎn)最小化的實(shí)現(xiàn)。論文共分為五個(gè)部分:第一部分是緒論,介紹了本文的研究背景及意義、國(guó)內(nèi)外研究現(xiàn)狀、研究思路與研究方法、研究創(chuàng)新與特色。第二部分是商業(yè)銀行審核小微企業(yè)財(cái)務(wù)信息的相關(guān)理論,介紹了審核小微企業(yè)財(cái)務(wù)信息的相關(guān)概念,審核小微企業(yè)財(cái)務(wù)信息的一般方法和優(yōu)缺點(diǎn),并且對(duì)IPC技術(shù)進(jìn)行介紹。第三部分是HS銀行審核小微企業(yè)財(cái)務(wù)信息的現(xiàn)狀分析,主要對(duì)HS銀行審核小微企業(yè)財(cái)務(wù)信息的工作方法進(jìn)行介紹、存在的問(wèn)題進(jìn)行分析。第四部分是基于IPC技術(shù)HS銀行審核方法的優(yōu)化建議,主要從重視交叉驗(yàn)證方法、重視調(diào)查審核環(huán)節(jié)的權(quán)益交叉檢驗(yàn)、加強(qiáng)對(duì)財(cái)務(wù)信息的現(xiàn)金流分析和注重定性與定量二種分析方法相結(jié)合以及重視IPC技術(shù)的保障工作等方面反映HS銀行目前可以改進(jìn)的地方。第五部分是結(jié)論與展望,總結(jié)本文研究的不足之處,并對(duì)研究的不足之處提出對(duì)策與展望,具有很強(qiáng)的實(shí)用性和針對(duì)性。本文的創(chuàng)新點(diǎn)在于,一是論文視角創(chuàng)新。針對(duì)小微企業(yè)融資難問(wèn)題,雖然國(guó)內(nèi)外的很多專家學(xué)者都對(duì)此進(jìn)行研究,提出很多建議方法,但大多認(rèn)識(shí)到解決該問(wèn)題涉及到政府、企業(yè)應(yīng)該怎么做,鮮有銀行視角的相關(guān)研究,本文具有一定新意。二是實(shí)證內(nèi)容創(chuàng)新。從HS銀行對(duì)D企業(yè)財(cái)務(wù)信息的審核方法入手,基于IPC技術(shù)對(duì)該審核方法提出相應(yīng)優(yōu)化建議,最后還對(duì)IPC技術(shù)的保障工作進(jìn)行總結(jié)。
[Abstract]:According to data released by the State Administration of Industry and Commerce, small and micro enterprises became a new bright spot in economic development in 2016, with the annual opening rate of new small and micro enterprises reaching 70.8. By the end of 2016, there were 310 million employees in the national private and individual economy, 27.821 million more than in 2015, reflecting the tremendous contribution that the development of small and micro enterprises has made to the Chinese economy. However, because the financial data of small and micro enterprises are not perfect, lack of qualified collateral, there are many difficulties in lending from banks, and the problem of financing of small and micro enterprises is always difficult to solve. Scholars at home and abroad have done a lot of research on this, recognizing that the main reason for the financing difficulties of small and micro enterprises is asymmetric information between banks and enterprises, so it is suggested that the government should set up public information platforms or provide guarantees. Enterprises should strengthen the construction of financial system to solve the problem of financing difficulties. However, what methods should banks use to examine the financial information of small and micro enterprises, so as to reasonably evaluate the repayment ability and repayment willingness of small and micro enterprises? For the current financing of small and micro-enterprises more practical significance. In this paper, HS Bank is taken as the research object, the methods of auditing financial information of small and micro enterprises are deeply studied, and the problems existing in the process of auditing financial information of small and micro enterprises are found by analyzing the present situation of the audit of financial information of small and micro enterprises. And try to solve these problems, to ensure the realization of bank profit maximization risk minimization. The paper is divided into five parts: the first part is the introduction, which introduces the research background and significance, domestic and foreign research status, research ideas and research methods, research innovation and characteristics. The second part is the related theory of commercial banks to audit the financial information of small and micro enterprises, introduces the related concepts of the audit of financial information of small and micro enterprises, the general methods, advantages and disadvantages of auditing the financial information of small and micro enterprises, and introduces the IPC technology. The third part is the analysis of the current situation of the HS bank auditing the financial information of the small and micro enterprises, mainly introduces the working methods of the HS bank to audit the financial information of the small and micro enterprises, and analyzes the existing problems. The fourth part is the optimization suggestion of HS bank audit method based on IPC technology. Strengthen the cash flow analysis of financial information, pay attention to the combination of qualitative and quantitative analysis methods, and attach importance to the guarantee of IPC technology, etc. It reflects that HS Bank can be improved at present. The fifth part is the conclusion and prospect, summarizes the deficiency of this paper, and puts forward the countermeasure and prospect to the deficiency of the research, which has very strong practicability and pertinence. The innovation of this paper lies in, first, the innovation of the angle of view of the thesis. Although many experts and scholars at home and abroad have studied the problem of financing for small and micro enterprises and put forward a lot of suggestions and methods, most of them realize that solving this problem involves the government and how enterprises should do it. There are few relevant studies from the perspective of banks, this paper has some new ideas. Second, empirical content innovation. Starting with the audit method of D enterprise financial information in HS bank, the paper puts forward the corresponding optimization suggestions based on IPC technology, and finally summarizes the guarantee work of IPC technology.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F275;F276.3

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