我国银行中长期项目贷款评估现存问题研究——一套实用的贷款评估方法-research on the existing problems of long-term and medium-term project loan evaluation in chinas banks - a set of practical loan evaluation methods.docxVIP

北京交通大学 MBA 学位论文 摘要 贷款作为国内各商业银行目前的主要资金运用方式，由于利率较 高(相对于银行上存资金)，是各商业银行主要的盈利来源。特别是 中长期项目贷款，由于其金额大、期限长，并且一般贷款对象的业务 均在承贷行进行结算，可以给银行带来较多的中间业务收入，因此中 长期项目贷款对于商业银行来说具有较强的吸引力，是提高商业银行 盈利水平的重要途径。 但是与高收益对应的是高风险，我国商业银行特别是 国有商业银 行长期以来居高不下的不良贷款率也说明了这一点。不良贷 款率 高不 仅严重制约了商业银行自身的发展，而且构成了我国经济金融运行的 隐患。不良贷款形成的原因是多种多样的，但是其中重要的一点就是 贷前评估方法不当，仅是通过与贷款对象短时间的接触或对贷款对象 财务情况粗略的计算来决定贷款与否，使得贷款在发放之初就隐含着 较大的风险。本文通过介绍目前我国银行中长期项目贷款的现行评估 方法，对其存在的主要问题进行了剖析，并针对这些主要问题提出了 改进意见。同时，本论文在这些改进意见的基础上建立一套较为全面 的中长期项目贷款评估方法，通过该方法的使用，可以弥补现行中长 期项目贷款评估方法的不足，对里瓦选优良客户、降低贷款回收风险起 到一定的积极作用。本文在对中长期贷款项目评估方法进行研究的同 时，还给出了一个具体的案例，并通过两种不同的评估方法的运用， 来说明银行现行评估方法的缺陷以及本论文新建评估方法的优越性。 关键词 z 项目评估、银行贷款、财务分析 北京交通大学 MBA 学位论文 ABSTRACT As the main method of Chinas ∞Im.mercial banks to operate their capital，loan is the key factor. to gain the profit considering their ∞mparatively higher interests. Especially the long-tenn project loan，more profit can be brought to the commercial banks because of their bigger amount，longer period and more opportunity to obtain the settlement income. Therefore，the long-term project loan is strongly attractive to commercial banks，which is the important way to increase their profit ability. Echoing the higher profit is the higher risk. It ωn be proved by the fact that China commercial banks bad-debt rate is always 刨出e high level. High bad-debt rate not only restricts commercial banks development ，but also becomes the hidden trouble in the China financial field. Among the variety of reasons to form the high bad-debt rate，the most important reason is the incorrect assessment before the loan. As a result of unsuitable assessment ，the loan-retuming riSK is very high. By introducing the present long-term project loan assessment method，this 甜icle will analyze the main exiting problem in the assessment procedure ，and will raise the improving suggestion accordingly. Also，a set of new assessment method wil1 be listed in this article. By using this new method，the shortage in the present assessment can be overc