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1、分类号： 密级： U D C ： 学号： 硕士学位论文XY银行信贷风险管理中财务报表分析的问题研究申 请 人 姓 名： 学科或学位类别： 指导教师姓 名： 合作导师姓 名： 论文提交日 期： 2018.4 Classified Index： Classification： U D C ： Student ID： XIAN UNIVERSITY OF FINANCE AND ECONOMICSThesis for the Master DegreeAnalysis of Financial Statements Problem research in XY Bank Credit Risk Ma
2、nagement Applicant： Professional Fields： Master of Professional AccountingSupervisor： Cooperator： Date： 2018.4 学位论文独创性声明（一）本论文是我个人在导师指导下进行的研究工作及取得的研究成果。论文中除了特别加以标注和致谢的地方外，不包含其他人或其它机构已经发表或撰写过的研究成果。其他同志对本研究的启发和所做的贡献均已在论文中作了明确的声明并表示了谢意。作者签名： 日期： 学位论文独创性声明（二）该篇论文是在我的指导下进行的研究工作及取得的研究成果。论文中除了特别加以标注和致谢的地方外
3、，不包含其他人或其它机构已经发表或撰写过的研究成果。其他同志对本研究的启发和所做的贡献均已在论文中作了明确的声明并表示了谢意。指导教师签名： 日期： 合作导师签名： 日期： 学位论文知识产权使用授权声明本人完全了解西安财经学院有关保留、使用学位论文的规定，即：学校有权保留送交论文的复印件，允许论文被查阅和借阅；学校可以公布论文的全部或部分内容，可以采用影印、缩印或其它复制手段保存论文。保密的论文在解密后遵守此规定。作者签名： 日期： 导师签名： 日期： 摘 要论文题目：XY银行信贷风险管理中财务报表分析的问题研究学科（专业）或学位类别（领域）：会计硕士学位申请人：指导教师：合作教师：摘 要众所
4、周知，信贷业务是我国商业银行利润的主要来源。贷款质量的好坏直接决定了一个银行的经营成果。而信贷资产的质量高低又依赖于信贷风险管理。因此商业银行的可持续发展离不开行之有效的信贷风险管理。近年来，国内的信贷市场逐渐发展起来，许多商业银行的贷款规模也在不断扩大。这也同时意味着商业银行的贷款风险在增加。这就要求银行的信贷工作人员能够在工作当中准确识别相关风险，正确识别贷款客户，从而保证信贷资金的安全。财务报表分析主要以借款企业的财务数据和信息作为分析对象，通过运用适当的手段和措施，估计债务人偿债、盈利能力的高低，财务风险的大小等，进而作出信贷决策。这一方法可以为银行信贷业务管理人员进行贷款决策和控制信
5、贷风险提供客观依据。目前财务报表分析方法得到了我国商业银行广泛采用，并多将其应用于信贷风险管理之中，作为识别和评价信贷风险的主要手段。但在实际应用中还存在分析效率较低、分析不全面等问题。由于财务报表分析具有基础性和便于操作性，被商业银行、金融债券等同类行业广泛接受和应用，一时难以有更好的方法替代。因此对这一方法体系进行优化具有很大的现实意义。本文以XY商业银行为研究对象，通过理论分析与实际工作经验相结合的方式，笔者对财务报表分析在XY银行信贷风险管理中的应用进行了研究，通过研究以及与其他商业银行财务分析方法的对比，发现XY银行信贷风险管理中财务报表分析存在一些问题，笔者对这些问题的形成原因进行
6、了简要分析。最后本文针对存在的问题提出了合理的改进建议。同时也为其他商业银行财务报表分析的优化改进提供借鉴参考。关键词：信贷风险；财务报表分析；优化论文类型：案例分析IIITitle：Analysis of Financial Statements Problem research in XY Bank Credit Risk ManagementSpeciality or Professional Fields：Master of Professional AccountingApplicant：Supervisor：Cooperation：ABSTRACTAs we all know，cr
7、edit business is the main source of profit for Chinas commercial banks. The quality of loans directly determines the operating results of a bank. The quality of credit assets depends on credit risk management. Therefore, the sustainable development of commercial banks is inseparable from effective c
8、redit risk management. In recent years, the domestic credit market has gradually developed, and the scale of loans for many commercial banks is also expanding. This also means that the risk of commercial bank loans is increasing. This requires the banks credit staff to accurately identify the releva
9、nt risks at work and properly identify the loan customers so as to ensure the security of credit funds.The analysis of financial statements mainly uses the financial data and information of the borrowing company as the object of analysis. Through the use of appropriate means and measures, it estimat
10、es the debtors debt repayment, profitability, and the size of financial risks, and then makes credit decisions. This method can provide an objective basis for bank credit management personnel to make loan decisions and control credit risk. At present, the analysis method of financial statements has
11、been widely used in the credit management of commercial banks in China, and is used as the main means of credit risk assessment. However, there are still problems such as low efficiency of analysis and incomplete analysis in practical applications. Because the analysis of financial statements is bas
12、ic and easy to operate, it is widely accepted and applied by commercial banks and financial bond equivalent industries, and it is difficult to replace them with better methods at one time. Therefore, it is of great practical significance to optimize this method system.This article takes XY Commercia
13、l Bank as the research object. Through the combination of theoretical analysis and practical work experience, the author has studied the application of financial statement analysis in the XY Banks credit risk management, through research and with other commercial bank financial analysis methods. In contrast, we found that there are some problems in the analysis of financial statements in XY Banks credit risk management. The author briefly analyzed the causes of these problems. Finally, this paper proposes some reasonable suggestions for improving th
