毕业论文（设计）商业银行信贷风险的财务分析.docVIP

PAGE PAGE 1 诚 信 承 诺 我谨在此承诺：本人所写的毕业论文《商业银行信贷风险的财务分析》均系本人独立完成，没有抄袭行为，凡涉及其他作者的观点和材料，均作了注释，若有不实，后果由本人承担。 承诺人（签名）： 年 月 日 摘 要 世界银行组织对全球银行业的研究表明。导致银行破产的主要风险就是信用风险。在我国，信贷业务是商业银行的核心业务，商业银行的绝大部分收益来源于信贷业务的利差收益。但是，我国银行业的整体水平较发达国家而言仍比较落后。尽管1997年亚洲金融危机对我国金融业的直接冲击较小，但海南发展银行和广东国际信托投资公司的清盘倒闭等系列事件，进一步暴露了我国金融业风险管理水平的低下。 信贷风险管理在银行管理中具有十分重要的地位，而信贷风险分析又是风险管理的首要步骤。对于已发生的不良贷款，我们应采取积极催收的态度，但在消化已有不良贷款的同时，更重要的是提高信贷风险分析能力，提高增量贷款的质量，改变事后被动的局面。信贷风险分析的理论和技术涵盖的内容多且复杂，本论文拟在已有研究成果的基础上，以商业银行信贷从业人员的视角，综合运用金融、管理尤其是财务知识，以龙元建设集团股份有限公司贷款为案例，对借款人的财务因素进行理论联系实际的分析，探讨商业银行信贷业务的风险分析方法，以期能成为银行信贷从业人员判断信贷风险的参考，引起商业银行管理者、风险审查人员以及信贷业务人员的共鸣。 关键词： 信贷风险；商业银行；财务分析 ABSRACT According to the research of the World Bank, the main risk of bank break is the credit risk.In China, the credit business is the core of commercial banks, and the main profits come from the spread yields of credit .However, the overall level of domestic bank is far behind those of the developed countries. Though the impact of Asian Financial Crisis on banking in China was comparatively little, events such as the bankrupt of Hainan Development Bank and Guangdong International Trust Investment Co. Ltd,exposed the low level of banking risk management. Credit risk management plays an important role in bank management, which takes the first in risk control. We should take an active attitude of collection toward the non-performance loans. More importantly, we should enhance the ability of credit risk analysis and the quality of loans to change the passive situation in dealing with the non-performance loans. The theories and arts of credit risk analysis cover greatly. In my dissertation, i want to make use of the financial knowledge of a credit employee on the basis of the existing researches, to analyze the financial and non-financial factors of borrowers through the case of Longyuan Group. And my purpose is to discuss about the risk analysis methods,which may be referred by credit employe