摘
要
从全球范围看金融市场，商业银行经营过程中存在的最大的风险依旧是贷款
风险。目前商业银行的总体风险敞口里，贷款风险占比最高，达到了60%，而操作
风险和市场风险二者各占到了20%。在我国，商业银行最重要的盈利性资产是贷款，
其资产占比能超过商业银行总体资产的85%，因此商业银行持续性稳定经营与贷款
业务的良性发展息息相关，二者密不可分。基于此，强化贷款业务的风险管理对
于商业银行而言重中之重。贷款业务风险管理的重要环节则是项目评估，它可以
有效测算贷款偿债保证以及现金流等方面，因此项目评估视角下的银行贷款风险
控制至关重要。
本文第一章首先探究了前人的研究成果，包括国内外商业银行贷款风险评价
以及项目评估的研究现状，并分析了此次研究的意义；其次，本文介绍了贷款风
险及项目评估的相关理论；再次，从人员组织和业务结构两方面分析了G银行南
昌分行的基本情况，重点在于其不良项目贷款的现状，接着基于项目评估视角，
概括分析了其项目贷款产生风险的原因；以及调查分析了G银行南昌分行项目贷
款评估现状，归纳其项目评估内容和方法，并深入分析了其项目贷款评估过程中
存在的问题，基于此，提出项目评估是项目贷款风险防范的有效手段及重要意义。
最后，基于存在的问题提出了G银行南昌分行完善项目评估防范贷款风险的举措，
主要有以下四个方面：1.完善项目贷款评估机构；2.改进项目贷款评估方法；3.
完善项目贷款“三查”风险评估体系；4.加强专业领域培训，提高信贷员专业技
能。
关键词：项目评估；G银行；贷款风险；防范
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Abstract
From a global perspective, in the financial market, the biggest risk in the operation
of commercial banks is still loan risk. At present, in the overall risk exposure of
commercial banks, loan risk accounts for the highest proportion, reaching 60%, while
operational risk and market risk account for 20% respectively. In China, the most
important profitable asset of commercial banks is loans, and its assets account for more
than 85% of the total assets of commercial banks. Therefore, the sustainable and stable
operation of commercial banks is closely related to the benign development of loan
business. Based on this, strengthening the risk management of loan business is the top
priority for commercial banks. The important link of loan business risk management is
project evaluation, which can effectively measure loan repayment guarantee and cash
flow. Therefore, bank loan risk control from the perspective of project evaluation is very
important.
The first chapter first explores the previous research results, including the research
status of loan risk evaluation and project evaluation of commercial banks at home and
abroad, and analyzes the significance of this research; Secondly, this paper introduces
the relevant theories of loan risk and project evaluation; Thirdly, this paper analyzes the
basic situation of Nanchang Branch of bank G from the two aspects of personnel
organization and business structure, focusing on the current situation of its
non-performing loan project, and analyzes the reasons for the risk of its project loan
from the perspective of project evaluation. Then, based on the perspective of project
evaluation, this paper investigates and analyzes the current situation of loan project
evaluation of Nanchang Branch of bank g, summarizes its project evaluation contents
and methods, and deeply analyzes the problems existing in the process of project loan
evaluation. Based on this, it is proposed that project evaluation is an effective means
and important significance of project loan risk prevention. Finally, based on the existing
problems, this paper puts forward the measures of Nanchang Branch of bank g to
improve project evaluation and prevent loan risk, mainly in the following four aspects: 1.
Improve the project loan evaluation organization; 2. Improve the project loan evaluation
method; 3. Improve the "three checks" risk assessment system of project loans; 4.
Strengthen professional training and improve the professional skills of loan officers.
Key words: Project Evaluation; G Bank; Loan risk; To guard against
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目录
硕士学位论文 ................................................................................................I
第1章绪论................................................................................................................. 1
1.1研究背景及意义................................................................................................ 1
1.1.1研究背景......................................................................................................................1
1.1.2研究意义.....................................................................................................................1
1.2文献综述............................................................................................................ 2
1.2.1国内研究现状.............................................................................................................2
1.2.2国外研究现状.............................................................................................................4
1.2.3文献评述.....................................................................................................................6
1.3研究方法和研究内容........................................................................................ 6
1.3.1研究方法.....................................................................................................................6
1.3.2研究内容.....................................................................................................................7
第2章相关概念及理论基础......................................................................................... 8
2.1相关概念............................................................................................................ 8
2.1.1风险..............................................................................................................................8
2.1.2商业银行贷款项目风险............................................................................................. 8
2.1.3项目评估.....................................................................................................................9
2.2理论基础.......................................................................................................... 10
2.2.1项目贷款评估理论.................................................................................................. 10
2.2.2资产管理理论...........................................................................................................11
2.2.3贷款风险控制理论................................................................................................... 13
第3章G银行南昌分行项目贷款存在的风险............................................................ 14
3.1G银行南昌分行概况....................................................................................... 14
3.1.1G银行南昌分行组织和员工结构........................................................................... 14
3.1.2G银行南昌分行业务结构....................................................................................... 15
3.2G银行南昌分行不良项目贷款的现状........................................................... 17
3.2.1G银行南昌分行不良项目贷款纵向比较...............................................................17
3.2.2G银行南昌分行不良项目贷款的横向比较...........................................................18
3.3评估角度的G银行南昌分行项目贷款产生风险的原因.............................. 19
3.3.1贷款项目评估内容不清晰....................................................................................... 19
3.3.2忽视企业和行业特点评估....................................................................................... 20
3.3.3财务因素评估重点不突出....................................................................................... 20
3.3.4非财务因素评估不成体系........................