财务分析在银行信用评级中的应用 程明.doc

PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT 2 PAGE \* MERGEFORMAT I PAGE \* MERGEFORMAT I 浅谈财务分析在银行信用评级中的应用 摘 要 银行信用评级是对一家银行当前偿付其金融债务的总体金融能力的评价，它对于存款人和投资者评估 HYPERLINK /wiki/%E9%A3%8E%E9%99%A9%E6%8A%A5%E9%85%AC \o 风险报酬 风险报酬、优化 HYPERLINK /wiki/%E6%8A%95%E8%B5%84%E7%BB%93%E6%9E%84 \o 投资结构 投资结构、回避投资风险，对 HYPERLINK /wiki/%E5%95%86%E4%B8%9A%E9%93%B6%E8%A1%8C \o 商业银行 商业银行拓宽 HYPERLINK /wiki/%E7%AD%B9%E8%B5%84%E6%B8%A0%E9%81%93 \o 筹资渠道 筹资渠道、稳定资金来源、降低筹资费用，对监管当局提高监管效率，消弱 HYPERLINK /wiki/%E9%87%91%E8%9E%8D%E5%B8%82%E5%9C%BA \o 金融市场 金融市场上的 HYPERLINK /wiki/%E4%BF%A1%E6%81%AF%E4%B8%8D%E5%AF%B9%E7%A7%B0 \o 信息不对称 信息不对称，降低 HYPERLINK /wiki/%E5%B8%82%E5%9C%BA%E8%BF%90%E8%A1%8C \o 市场运行 市场运行的波动性，都具有非常重要的意义。对银行进行 HYPERLINK /wiki/%E4%BF%A1%E7%94%A8%E8%AF%84%E7%BA%A7 \o 信用评级 信用评级与对一般的非金融企业评级不同，对一家普通公司进行评级时，只需评价其财务实力，就能直接得出其信用级别。而在银行评级中，对财务实力的评价只是个体评级，而非信用评级。因此，银行信用评级一般分为三个步骤：首先，估算银行独立的财务实力和经营环境，以便确定其个体评级；其次，通过对经营权及管理水平和盈利能力分析确定一个支持评级；最后，综合考虑个体评级和支持评级两个不同因素，经过专家会议讨论，才能得出银行的信用评级。本文主要从银行信用评级的概念入手，结合财务分析的相关内容，为完善我国银行业信用评级质量提出建议。 关键词： 经营环境； 管理水平； 评级质量； 因素  Financial Analysis In The Application Of The Bank Credit Rating Abstract Bank credit rating is the evaluation of a bank’s current financial capability of its financial debt payments in general.It is very meaningful for depositors and investors to assess risk reward, optimize the investment structure, avoid investment risk. It is also meaningful for the commercial banks to broaden the financing channels, stable source of funds, reduce the financing cost.Moreover,it is also important for supervision authorities to improve the efficiency of supervision,as well as weaken the information asymmetry in the financial markets,and reduce the volatility of market operation has very important significance. Rating on the bank’s credit is different from the non-financial enterprises.It can be directly known the credit ratings only by evaluating of financial strength for a normal company while it is only the individual ratings to the evaluation o