摘要
摘要
中国经济的发展已经步入崭新的阶段，经济社会的发展水平与人民的生活之间存在
密切的联系，民营经济的重要性也于此过程中得以凸显。在经济周期不断波动的情况下，
民营企业亦会或多或少地受到一定的影响，因此暴露出来的融资困难已经成为了重要的
研究课题。A银行作为一家城市商业银行，宗旨就是致力于服务中小、服务民营，服务
地方经济，近年来更是将支持民营企业发展作为具有战略意义的工作部署。
本文立足 A银行为研究对象，以 A银行对 XY公司流动资金贷款授信的优化方案
作为案例展开研究。主要研究内容如下：首先，A银行对 XY公司流动资金贷款授信现
状分析。介绍了目前 A银行流动资金贷款授信基本情况，提出目前授信业务问题为：过
多寄望担保企业承担风险、抵押贷款评估倚重固定资产、流动资金贷款授信成本偏高、
目标客户征信系统尚不完善。针对问题提出具体的问题成因分析为：银行企业信息不对
称、信用评估机制不完善、授信条件要求不合理、信贷审批流程较繁冗。再次，提出
XY公司流动资金贷款授信的优化方案。重点分析XY公司的所在行业背景，及其财务状
况、经营状况以及现金流状况等，同时对借款企业是否具备按期偿债的能力作出判断，
且还要深入分析担保企业的状况，最后综合评价借款企业的状况，准确、全面判断其授
信需求；主要在结合授信客观分析基础上，提出授信的优化方案思路及条件要求，对还
款方案及A银行收益性进行评价及方案实施途径；其次，提出A银行放贷后所存在的潜
在风险，并制定了风险的防范方案，提出应当加强对贷后的管理；最后，通过归纳总结
得出本文的研究结论。
本文选择商业银行 A银行的流动资金贷款授信审查的层面来分析商业银行流动资
金贷款授信审查的贷款程序，在此基础之上制定出与之相匹配的授信方案，其具有一定
现实意义，同时通过总结防范 A银行流动资金贷授信风险点及管控措施，从而对商业银
行规避对中小民营企业流动资金贷款风险亦有一定借鉴价值。
关键词：民营企业，医药行业，流动资金贷款、授信方案
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西北大学硕士学位论文
ABSTRACT
As China's economy enters a new era, the importance of the private economy to economic and
social development is self-evident, and the financing of private enterprises is increasingly
affected by the fluctuations of the economic cycle, and the exposed financing difficulties have
become an important research topic. In recent years, it has made supporting the development
of private enterprises a strategic deployment.
This paper takes the design of Bank A's short-term working capital loan scheme for Company
X as the research object. The main research contents are as follows: firstly, we briefly
introduce the background and significance of the topic, the research contents and methods;
secondly, we list the theoretical basis involved in the research problem of this paper; secondly,
we analyze the feasibility of A bank's credit to X company's working capital loan, mainly
analyzing the basic situation, operation, financial situation and cash flow situation of the
borrowing enterprise, focusing on the situation of small private enterprises in the
pharmaceutical industry, and deriving the future cash flow situation of the borrowing
enterprise. The analysis of the future cash flow of the enterprise, and the analysis of the
guarantee enterprise, and finally the evaluation of the overall situation of the borrowing
enterprise, to make a comprehensive and objective judgment on the feasibility of credit; again,
the design of short-term working capital loan credit program for Company X, mainly in
combination with the objective analysis of credit based on the design concept and conditions
of the credit program requirements, the repayment program and A bank to evaluate the
profitability, and program Secondly, we present the analysis of the possible risks faced by
Bank A after lending, give the corresponding preventive measures, and then give the post-loan
management requirements; finally, we summarize the conclusions of the whole study.
This paper selects Company X, which is marketed by Bank A, as the research object, and
analyzes the loan demand of private enterprises in the pharmaceutical industry from the
perspective of commercial bank's liquidity loan credit review, and then designs the credit
scheme, which has certain research value, and also summarizes the risk points and control
measures to prevent the credit of private small enterprises, so as to have certain external
financing channels for private enterprises to obtain bank loans. The study also summarizes the
prevention of credit risk points and control measures for small private enterprises, and thus
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