I 摘要 近年来，受国内外经济形势的影响，经济下行压力下累积的市场风险使商业 银行的信用风险呈现集中爆发的趋势，严重侵蚀了商业银行的经营利润。信贷业 务作为商业银行的一项传统且核心业务，它带来的利差收入决定着商业银行的经 营利润，信贷业务的健康发展和信贷风险管理水平高低对银行来说至关重要。但 是，目前银行在办理信贷业务过程中对借款人的财务分析存在诸多问题，而财务 分析又对商业银行识别、发现和防范信贷风险方面起到关键性的作用，因此如何 优化商业银行信贷风险管理中企业财务分析？这是摆在商业银行面前的重要问 题。 本文以A银行南昌分行为例，首先梳理了信贷风险管理和财务分析方面的相 关理论；其次在理论研究的基础上，先对A银行南昌分行信贷业务情况进行了介 绍，对信贷风险管理中财务分析的现状进行分析，并以C公司信贷授信业务为例， 从审查角度，生动、具体地演示了A银行南昌分行是如何通过财务分析进行信贷 决策的。在了解该行的信贷风险管理及财务分析现状后，提出了A银行南昌分行 信贷风险管理中企业财务分析存在的问题，如信贷队伍人员结构不尽合理、专业 素质有待提升、贷前调查流于形式、信审人员实践审查不充分、财务数据真实性 难以核查、对现金流量分析不够等。最后，在上述分析的基础上，综合运用金融、 管理、财务等知识，提出了进一步加强信贷队伍建设、进一步提升信贷贷款调查 和审查核验手段、进一步加强企业财务报表真实性核查、进一步加强企业现金流 量分析、利用Z值财务预警模型识别企业风险等企业财务分析的优化建议，并把 优化建议结合案例C公司进行了运用。希望本文的研究能够给A银行南昌分行信 贷风险管理中企业财务分析提供参考，提出的优化建议，可以有效提升商业银行 对借款企业财务报表的有效甄别，有助于识别和防控信贷风险；并以此为契机使 A银行南昌分行的信贷风险管理水平得到进一步的提升，进而为该行的信贷决策 提供强有力地支撑。 关键词：商业银行、信贷业务、风险管理、财务分析 Abstract III Abstract Inrecentyears,duetotheinfluenceofdomesticandforeigneconomicconditions,the accumulatedmarketriskunderthedownwardpressureoftheeconomyhascausedthe creditriskofcommercialbankstoexplode,whichhasseriouslyerodedtheoperating profitsofcommercialbanks.Asatraditionalandcorebusinessofcommercialbanks, thecreditbusinessdeterminestheoperatingprofitofcommercialbanks.Thehealthy developmentofcreditbusinessandthelevelofcreditriskmanagementareofvital importancetobanks.However,atpresent,bankshavemanyproblemsinfinancial analysisofborrowersintheprocessofhandlingcreditbusiness,andfinancialanalysis playsakeyroleinidentifying,detectingandpreventingcreditrisksforcommercial banks.Therefore,howtooptimizecreditriskmanagementChinesecompanyfinancial analysis?Thisisanimportantissuebeforecommercialbanks. ThisarticleusesBankA'sNanchangbranchasanexample.First,itsortsoutthe relevanttheoriesofcreditriskmanagementandfinancialanalysis.Second,basedon thetheoreticalresearch,itanalyzesthecreditbusinessstatusofBankA'sNanchang branchbasedonthetheoreticalresearch,andcombinesthecasewithafinancial analysisincreditriskmanagement.Ananalysisofthecurrentsituationofthe company,takingCompanyC'screditcreditbusinessreviewasanexample,vividly andconcretelydemonstratedhowBankAofNanchangBranchmadeacreditdecision throughfinancialanalysis.Afterunderstandingtheactualsituationofthebank'scredit businessandcreditriskmanagement,theauthorraisesomeproblemsinthecreditrisk managementofBankAofNanchangBranch,suchastheunreasonablestaffstructure ofthecreditteam,theprofessionalqualitytobeimproved,andthepracticalreviewof creditreviewers.Insufficient,pre-loaninvestigationflowinform,difficulttoverify theauthenticityoffinancialdata,insufficientanalysisofcashflow,etc.Finally,onthe basisoftheaboveanalysis,acomprehensiveapplicationoffinance,management,and especiallyfinancialknowledgeisproposedtofurtherstrengthentheconstructionof creditteams,furtherimprovecreditloaninvestigationandreviewandverification methods,furtherstrengthentheauthenticityverificationoffinancialstatementsof creditcustomers,andfurtherstrengthencreditCustomercashflowanalysis,further expansionoffinancialanalysis,useofZ-valuefinancialearlywarningmodelto identifycorporateriskandotherfinancialanalysisoptimizationrecommendations, andtheoptimizationrecommendationswerecombinedwiththefinancialsituationof CompanyCandapplied.Itishopedthattheresearchinthisarticlecanprovidea A银行南昌分行信贷风险管理中企业财务分析优化研究 IV referenceforcorporatefinancialanalysisinthecreditriskmanagementofNanchang BranchofBankA,andtheoptimizationsuggestionsproposedcaneffectivelyimprove thecommercialbank'seffectiveidentificationoffinancialstatementsofborrowing companiesandhelpidentifyandpreventcreditrisks;Takingthisasanopportunity, thecreditriskmanagementlevelofBankAofNanchangBranchwasfurther improved,whichinturnprovidedstrongsupportforthebank'screditdecision. Keywords:CommercialBank,CreditBusiness,RiskManagement,FinancialAnalysis 目录 I 目录 摘要.............................................................................................................................I Abstract.......................................................................................................................III 第1章导论..................................................................................................................1 1.1研究背景与意义.............................................................................................1 1.2相关文献综述.................................................................................................3 1.2.1国外研究现状......................................................................................3 1.2.2国内研究现状......................................................................................3 1.3研究内容与思路.............................................................................................4 1.4研究方法..........................................................................................................5 第2章信贷风险管理与财务分析基础理论..............................................................7 2.1信贷风险管理的相关理论.............................................................................7 2.1.1信贷、信贷风险的定义、特征及分类..............................................7 2.1.2信贷风险管理理论..............................................................................8 2.2财务分析相关理论.........................................................................................9 2.2.1财务分析理论体系..............................................................................9 2.2.2商业银行财务分析方法....................................................................10 2.2.3商业银行财务分析内容....................................................................10 2.2.4信贷风险管理中财务分析的意义....................................................10 2.3本章小结......................................................................................................11 第3章A银行南昌分行信贷风险管理中企业财务分析现状.................................13 3.1A银行南昌分行信贷业务基本情况..........................................................13 3.2A银行南昌分行信贷风险管理现状..........................................................13 3.2.1信贷风险管理原则............................................................................13 3.2.2信贷业务流程....................................................................................14 3.2.3信贷客户授信调查内容....................................................................14 3.2.4信贷从业人员现状............................................................................15 3.3企业财务分析流程.......................................................................................16 3.4企业财务分析现状.......................................................................................16 3.4.1财务报表重点项目分析....................................................................16 3.4.2财务评价指标....................................................................................18 3.5以C公司授信为案例的信贷决策分析.......................................................19 3.5.1C公司的授信申请方案.....................................................................20 3.5.2C公司的基本情况...........................