-I- 摘要 商业银行在我国社会经济发展中发挥着至关重要的作用，目前与国外相比我国 资本市场尚不成熟，经济体的主要融资渠道依旧是银行融资。商业银行通过吸收社 会上的闲置资金、发放贷款并收取贷款利息，通过存贷利差赚取利润。商业银行作 为特殊的服务行业，将资金投放给有需求的企业从而获得收益。与此同时也存在信 贷资金到期无法正常收回的可能性，即信贷风险，它会给银行造成资产损失，所以 加强商业银行的信贷风险管理是商业银行的必修课。商业银行信贷业务风险管理的 关键和核心是对借款企业真实的还款能力进行分析和把控，而最好的工具便是对借 款企业财务分析，尤其是贷前调查过程中的财务分析。 首先，对“信贷风险管理”概念进行介绍，对“哈佛分析框架”理论进行详细 阐述，将“哈佛分析框架”作为基础理论，对DL银行在信贷风险管理过程中的借 款企业财务情况的分析进行优化指导。 其次，通过对当前信贷业务风险管理中财务分析现状的描述，将DL银行一般 授信调查报告模板与哈佛分析框架两者进行比对，将授信调查报告模板与基础指导 理论进行对标，以此来找出在银行信贷风险管理过程中对借款企业财务情况分析存 在的不足之处。 再次，深刻的剖析和研究通过对比分析发现的在DL银行信贷风险管理过程中 对借款企业财务情况分析存在的不足之处，从而找到问题产生的原因。 最后，根据理论指导，针对存在的问题和原因在行业战略分析、财务数据真伪 辨识、人员素质和意识、财务分析指标优化及企业前景分析五个角度提出相应的优 化设计，希望能为银行的信贷工作人员在实际的信贷风险管理工作中提供相应的帮 助和借鉴。 关键词：银行信贷；哈佛分析框架；风险管理；财务分析 燕山大学工商管理硕士学位论文 -II- Abstract Commercial banks play a vital role in China's socio-economic development. At present, compared with foreign countries, China's capital market is still immature, and the main financing channel of the economy is still bank financing. Commercial banks earn profits by absorbing idle funds in the society, issuing loans, and charging interest on loans. As a special service industry, commercial banks invest funds to enterprises in need to obtain benefits. At the same time, there is a possibility that credit funds cannot be recovered normally when they expire, that is, credit risk, which will cause banks to lose assets. Therefore, strengthening the credit risk management of commercial banks is a required course for commercial banks. The key and core of commercial bank credit business risk management is to analyze and control the true repayment ability of the borrower, and the best tool is the financial analysis of the borrower, especially the financial analysis in the pre-loan investigation process. First, the concept of "credit risk management" is introduced, the theory of "Harvard Analysis Framework" is explained in detail, and the "Harvard Analysis Framework" is used as the basic theory to analyze the financial situation of borrowing companies in the process of credit risk management by DL Bank optimization guidance. Secondly, by describing the current status of financial analysis in credit risk management, the DL bank general credit survey report template is compared with the Harvard analysis framework, and the credit survey report template is compared with the basic guiding theory. Find out the deficiencies in the analysis of the financial situation of the borrowing enterprise in the process of bank credit risk management. Thirdly, through in-depth analysis and research, the shortcomings of the analysis of the financial situation of the borrowing company in the credit risk management process of DL banks were found through comparative analysis, so as to find the cause of the problem. Finally, according to the theoretical guidance, according to the existing problems and reasons, the corresponding optimization design is proposed in five perspectives: Abstract -III- industry strategic analysis, identification of financial data authenticity, personnel quality and awareness, optimization of financial analysis indicators, and analysis of enterprise prospects. Credit staff provide corresponding help and reference in the actual credit risk management work. Keywords：Bank credit; Harvard analytical framework; Risk management; Financial analysis 目 录 -V- 目 录 摘要 ······ I ABSTRACT ················· II 第1章 绪 论 ·············· 1 1.1选题背景及研究的目的意义 ······· 1 1.1.1论文选题的背景 1 1.1.2研究的目的和意义 ··············· 2 1.2国内外研究现状 ···· 3 1.2.1国外研究现状 ··· 3 1.2.2国内研究现状 ··· 4 1.2.3国内外研究现状评述 ············ 6 1.3研究内容与方法 ···· 6 1.3.1研究内容········· 6 1.3.2研究方法········· 7 第2章 信贷风险管理与哈佛分析框架理论 ·············· 9 2.1银行信贷业务风险管理相关理论 · 9 2.1.1信贷风险的定义和形成原因 ··· 9 2.1.2信贷风险管理的定义和内容 · 10 2.2哈佛分析框架理论 ················· 11 2.2.1哈佛分析框架的历史渊源 ···· 11 2.2.2哈佛分析框架的基本逻辑 ···· 11 2.2.3哈佛分析框架的具体内容 ···· 12 2.2.4哈佛分析框架特点及优势 ···· 13 2.2.5哈佛分析框架的应用 ·········· 14 2.2.6对银行信贷风险管理的指导作用 ············· 15 2.3信贷风险管理中财务分析的作用 ················· 15 2.3.1分析结果直接影响信贷决策 · 15 2.3.2财务分析在银行信贷业务中不可或缺 ······· 15 2.3.3有助于银行监控信贷风险 ···· 16 2.4本章小结 ··········· 16 第3章 DL银行信贷风险管理财务分析应用现状 ···· 17 3.1 DL银行简介 ······ 17 3.1.1 DL银行的整体经营情况介绍 ················· 17 3.1.2 DL银行的组织架构情况介绍 ················· 17 燕山大学工商管理硕士学位论文 -VI- 3.1.3 DL银行信贷人员组成情况 ·· 18 3.2 DL银行信贷业务工作流程简介· 19 3.2.1 DL银行贷前调查环节工作内容 ·············· 19 3.2.2 DL银行贷中审批环节工作内容 ·············· 20 3.2.3 DL银行贷后管理环节工作内容 ·············· 20 3.2.4 DL银行信贷审批流程 ········ 21 3.3借款企业财务分析的现状 ········ 22 3.3.1贷前环节借款企业财务分析现状 ············· 22 3.3.2贷中环节借款企业财务分析现状 ············· 22 3.3.3贷后环节借款企业财务分析现状 ············· 23 3.4本章小结 ··········· 23 第4章 DL银行信贷风险管理中借款企业财务分析的问题及原因 ·· 24 4.1财务分析存在的问题 ·············· 24 4.1.1已在模板中设置但执行不到位 ················ 24 4.1.2已在模板中设计但未执行的问题 ············· 28 4.1.3授信调查报告模板中设计的缺失 ············· 30 4.2财务分析环节存在问题的原因 ·· 31 4.2.1信息不对称使财务分析困难加大 ············· 31 4.2.2经济形势放缓客观上加速问题显现 ·········· 32 4.2.3信贷人员专业素质及风险意识较差 ·········· 33 4.2.4管理层对信贷风险重视程度不够 ············· 35 4.3本章小结 ··········· 37 第5章 DL银行信贷风险管理中借款企业财务分析的优化设计 ····· 38 5.1应用大数据加强战略分析指导 ·· 38 5.2对财务数据的合理性进行判别 ·· 39 5.2.1对重要关联企业财务数据进行分析 ·········· 40 5.2.2剔除财务报表中的异常数据 · 40 5.2.3重要会计数据交叉验证 ······· 41 5.3注重信贷人员的风险意识和专业素质培养 ····· 42 5.3.1帮助信贷人员强化风险意识 · 42 5.3.2提高信贷人员的专业水平 ···· 43 5.4优化财务评价指标体系 ··········· 43 5.4.1偿债能力指标改进 ············· 43 5.4.2营运能力指标改进 ············· 44 5.4.3盈利能力指标改进 ············· 44 目 录 -VII- 5.4.4增加现金流量指标 ············· 45 5.4.5优化后财务指标体系对比 ···· 45 5.5增设对企业前景预测分析 ········ 46 5.6优化后企业财务分析实例演示 ·· 48 5.7财务分析优化设计的实施保障措施 ·············· 50 5.7.1组织保障······· 50 5.7.2制度保障······· 50 5.7.3技术保障······· 51 5.7.4文化保障······· 51 5.8本章小结 ··········· 52 结 论 ···· 53