哈佛框架下信贷决策财务分析体系的研究.doc

Classified Index: U.D.C:  CODE: 10075 NO: A Dissertation for the Degree of Management The Research of Financial Analysis System for Credit-decision-making Process based on The Measure of Harvard Analytical Framework Candidate: Bai Jing Supervisor: Prof. Zhao Lisan Academic Degree Applied: Master of Management Specialty: Accounting University: Hebei University Date of Oral Examination: June, 2013 摘 摘  要 要  近年来，随着我国银行业体制改革深入，各家银行各项业务发展迅速，信贷业务 作为银行主要业务之一更是扩展迅猛，但与之俱来的信贷风险却没有得到很好的防范 与控制。当前，贷款利息收入仍是商业银行最主要收入来源。信贷质量与风险管理的 优劣决定了银行的生存及发展能力。由于银行与贷款企业之间存在信息不对称，银行 作为债权人，需尽可能全面了解企业所处行业，战略以及企业财务情况等等，才能保 障银行贷款可以按期收回并取得回报，防范银行信贷风险。这些情况在传统的信贷决 策的财务分析过程中是无法得到揭示的。现在较为完善的哈佛财务分析框架通过战 略、会计、财务、前景分析，恰恰可以很全面的反映企业状况。因此，本文从银行信 贷风险产生以及信贷决策需求角度，将哈佛分析框架体系引入银行信贷决策的财务分 析体系中。通过改进和完善信贷决策中的财务分析体系，从而达到发现和防范银行信 贷风险的目的。 为更好地研究运用哈佛框架改进后的信贷决策财务分析体系效果，本文共分为五 部分展开。第 1 章为引言，主要介绍了本文的研究背景意义以及研究思路等，回顾了 国内外有关银行信贷风险和企业财务状况关系的文献。第 2 章分析了银行信贷决策中 现行财务分析的现状，并明确改进的必要性。第 3、4 章为本文的主体部分，重点分析 了基于哈佛框架信贷财务分析体系完善的理论内容，并结合实际案例进行有效的信贷 分析。第 5 章在总结前文的基础上，对于信贷决策财务分析实施过程中提出了建议。  关键词  信贷风险  财务报表分析  哈佛框架  I Abstract Abstract As the reforming of system of bank enterprise recently in our country, all the services supplied by banks have been developing really fast. Credit services as one of them have been expanding more quickly. Meanwhile, the risks following with it has not been avoided and controlled effectively. Currently, the loan interest is still the mainly income sources of commercial banks, and the existence and ability of developing of banks are determined by the quality of loan and risk management. As the asymmetry information between banks and lenders, banks as the creditors need to familiar with the companies’ situations such as the industry environments, strategies, financial performances and so on, which is in order to insure the banks to get back the rewards in time and avoid the credit risks. Although these situations cannot be revealed by using the process of traditional financial analysis for b