【作者】 王婷；

【导师】 贾墨月；

【作者基本信息】 首都经济贸易大学 ， 金融学， 2007， 硕士

【摘要】 我国的商业银行从过去到现在,在审贷审查的过程中,都极大的注重企业的抵押和质押情况。在对借款方和担保方的财务状况分析方面,尤其是企业财务流动性的分析上比较欠缺重视。而本文认为,企业的财务流动性,恰恰是反映企业财务状况和还款能力的关键,只有审查时在这方面加以分析,才能保证贷款和利息的按时按金额收回。一直以来我国商业银行不良贷款率的居高不下,对流动性分析方面风险缺乏防范正是一个重要原因。虽然近年来,对于不良贷款和不良资产的形成和风险防范,已经有了不少的研究和分析。但是在这方面的研究,还是比较少的,本文将着重在这方面突破,运用数据分析和比较,进行实证研究。首先从我国银行不良贷款的现状出发,分析其存在原因并指出在信贷分析中对于流动性忽视的方面。进而对企业的财务流动性及其影响因素进行分析。以中外商业银行对企业进行贷款审查方面的依据展开分析研究,从商业银行在中国内地市场对企业进行贷款受理、审查和放款流程情况进行比较和总结,归纳在对企业流动性分析上的不同之处,比较各自优劣所在,运用信贷管理理论,讨论控制和防范信贷风险时,银行应该在审批企业的财务流动性这一重点加以重视和考察分析,以证明本文提出的论点。更多还原

【Abstract】 Our country’s commercial banks at present in the actual operation deciding whether to offer the loans or not, all the enormous attention concentrate on the enterprise’s mortgage and pawns situation. But to the borrower’s and the guarantee’s financial analysis aspect, in the financial liquidity analysis in particular is short of takes comparatively. However this article believes that, an enterprise’s cash class, is reflected the enterprise’s finance condition and also the funds ability key exactly. Only when the examination performs in this aspect to analyze, can guarantee the loan and the interest being taken back according to the amount on time. In the past our country’s commercial banks’ non-performing loan always sticks at a high level, analyzing to flow ability the shortcoming that aspect risk keeps watch to exactly be a important reason. In recent years, with regard to bad and bad assets formation and risk have been kept watch , have already have been had a lot of research and analysis. There is comparatively fewer for the research in this aspect. As there is less research in this aspect, this article will emphatically break through in this aspect, using theory tools and the mathematical analysis tools, conduct the real diagnosis research. The non-performing loan current situation sets off from our country bank first, analyses the aspect ignoring in the analysis there existing cause in the person and pointing out to credit to flow ability. Flow ability and their influencing factor carries out analysis on the enterprise financial affairs then. And carry on the loan aspect by the Chinese and foreign commercial banks to the enterprise the data to launch the analysis research, carry on the loans of the commercial bank in the Chinese inland market to the enterprise from accepting, examination and the flowing situation to carrying on the comparison and the summary of the difference on focusing on the enterprises’ liquidity, comparing with respectively fit and unfit quality, with the utilization of credit management theory, the discussion of control and guards against the credit risk. What should the banks do during the examination and approval of enterprise loan from which key performs to take and to inspect the liquidity analysis, and proving the proposed argument of this article at last.更多还原