财务分析在我国商业银行企业信用评价中的应用研究.pdfVIP

摘 要 企业信用评价作为识别资产风险的主要手段，目前在国内商业银行已得到广泛应 用，而财务分析是企业信用评价的主要组成部分，是对客户信用进行定量决策的主要 依据。因此，本文重点选取了企业信用评价中的财务分析，主要是希望通过对我国商 业银行在进行信用评价时所采用的财务指标体系的分析，指出其可能存在的问题，并 针对这些问题提出如何改进和完善，从而为我国银行信贷业务提供一些建议。 本文首先介绍了企业信用评价的有关内容和财务分析在企业信用评价中的意义， 接下来介绍了国内外企业信用评价所采用的财务指标体系和分析技术，并进行了比 较。在借鉴国外企业信用评价所采用的财务指标体系和分析技术的基础上，对我国商 业银行在进行企业信用评价时使用的财务指标体系进行了改进，改进主要涉及指标结 构的整体设置、具体指标的改进、指标权重的重新确立以及评判标准的确定，本文引 入以层次分析法为基础的模糊综合评价法，并将其应用到对企业的财务状况综合评价 中去，并以具体的案例来证明改进的效果，最后提出了银行对企业信用评价中财务分 析应注意的问题。 关键词：信用评价 财务分析 财务指标体系 II ABSTRACT As the main tool of identifying the risks of bank’s assets, credit valuation on enterprises has been widely used in civil commercial banks. Financial analysis is the main part of credit valuation index system, which is the main basis of quantitative decision on enterprise credit, whatever home and abroad. This thesis puts emphasis on the financial analysis. Through the analysis of financial index system, this paper aims to give suggestions to solve the problem and hope the suggestions would be helpful for the credit business of civil commercial banks. At the beginning of this thesis, it introduces credit valuation on enterprise and the important role of financial analysis in enterprise credit evaluation, in the next chapter it compares the financial analysis index system in China with those developed countries and puts forward several suggestions which concern about the structure, content, weight of the financial index system and the standard of valuation. Fussy comprehensive method based on AHP analysis method is introduced in this chapter to apply in apprehensive valuation on enterprise’s finance. The case means to testify the improved outcome.