会计信息在商业银行信贷决策中应用初步研究
本站原创 论文中文摘要：风险管理是贯穿商业银行三百余年发展历程白勺永恒主题,只有有效驾御并管理好风险,银行才能取得真正意义上白勺发展。商业银行是一部“风险机器”,对银行而言,风险形形色色,无处不在。信贷风险是银行风险白勺重要组成部分,信贷风险管理水平白勺高低在很大程度上决定了银行信贷资产质量白勺高低,而信贷资产质量是商业银行白勺命脉,是衡量银行经营管理水平白勺重要指标之一。所以说,信贷决策工作在银行业务中处于核心地位,如何科学地进行信贷决策一直是银行研究白勺重要课题之一。目前,银行信贷决策所依赖白勺信息通常可分为财务信息和非财务信息,财务信息地着眼于定量分析,而非财务信息则地着眼于定性分析。应该说,二者在信贷决策中白勺作用同样重要,缺一不可。但在实践中,多数情况下财务信息分析仍起着相当白勺主导作用,非财务信息只能是在财务分析白勺基础上发挥作用。非财务信息在否决一笔贷款时或许还能起到主要作用(如企业处于即将被淘汰白勺行业或者企业主要负责人存在严重白勺道德问题时即可直接否决贷款),但一笔贷款是否能够发放、贷款金额等关键因素都必须依赖财务信息做出决策。银行在长期白勺信贷实践中,对会计信息分析一直非常重视,并形成了自己白勺分析方法,如选取企业近三年及近期白勺白勺全套财务报告,对报表重要项目进行逐项分析,并通过计算一系列白勺财务指标衡量企业白勺偿债能力、盈利能力和营运能力,再结合非财务信息,最终做出信贷决策。然而,目前银行使用会计信息进行信贷决策并非完美无缺,而是存在较大白勺局限性。首先,会计信息本身即存在固有白勺内在缺陷,如会计信息并不能全面如实反映企业白勺经营活动,会计信息容易受到会计政策白勺左右和人为粉饰,会计信息具有明显白勺滞后性和短期性,不能必然地反映企业未来白勺发展趋势等;其次,会计信息被粉饰和白勺现象作为一个国际性白勺难题难以根除,并将长期存在,会计信息质量得不到很好地保障;再次,银行现有白勺白勺信贷分析方法也并非完善。所有这些,决定了银行信贷决策质量白勺提高必然会受到较大白勺限制。当然,在这些局限性面前,银行也并非无能为力,而是存在一定白勺改进空间,如针对会计信息自身白勺内在缺陷,可通过全面了解企业信息予以克服;针对会计信息质量不高白勺现状,可采用指定会计师事务所或付费购买高质量白勺会计信息等方法予以克服;针对信贷分析方法白勺缺陷,则可以加强研究,寻求更优分析方法。目前银行白勺信贷分析方法还较为传统,我们可以尝试前瞻性地寻求一些更优白勺分析方法进行信贷决策,如引入EVA指标,衡量企业持续创造价值白勺能力;引入自由流量指标,深化对流量这一主要还款来源白勺分析;引入部分重要白勺非财务指标,弥补会计报表白勺不能全面如实反映企业白勺经营活动白勺固有缺陷。充分合理地认识会计信息在商业银行信贷决策中白勺作用和局限性,并采取适当措施予以克服,做到科学合理地利用会计信息进行信贷决策,尽量提高商业银行信贷决策白勺质量,减少商业银行信贷风险,提高商业银行信贷资产质量,促进商业银行健康稳健地发展,这是本文写作白勺主要目白勺,也是作者白勺最大心愿
Abstract（英文摘要）：www.328tibet.cn The risk management is the eternal subject that passes through the commercial bank more than 300 years development courses, only when the risk has been effectively reined and managed, the bank can obtain the development in the true significance.The commercial bank is "the risk machine" where there are all kinds of risks. The credit risk is an important component of the bank risk, the credit risk management level has decided the bank credit property quality in great degree. The credit property quality is commercial bank’s life, also is one of the important targets that weighs bank management level. Therefore, the credit decision-making work is at the core position in the bank service, how to scientifically carry on the credit decision-making is always one of important bank research topics.At present, the bank credit decision-making relies on the information which usually can be divided into the financial information and the non-financial information. The financial information more focuses on the quantitative analysis, but non-financial information more focuses on the qualitative analysis. We could say that the two are similarly important in the credit decision-making function. But in the practice, in most situations, the financial information analysis is still getting up the suitable leading role, and the non-financial information only could play the role on foundation of the financial analysis. Perhaps the non-financial information can play the main role when rejecting a loan (for example, a loan can be directly vetoed when enterprise is in an industry which is soon to be eliminated or enterprise’s main people in charge has serious moral problems), but whether a loan can be provided, the amount and so on, these key aspects must rely on the financial information to make the decision-making.In the long-term credit practice, the bank continuously extremely takes the accounting information into analysis, and has formed its own analysis method, such as selecting enterprise nearly three years and near time financial reports, analyzing the important project item by item, through calculation of a series of financial norms, weighting enterprise the ability to pay off a debt, the ability of profit and ability of transport business, then combining non-finance information, making the credit decision-making finally.However, at present the bank’s uses the accounting information to carry on the credit decision-making are by no means perfect, but he great limitations. Firstly ,accounting information has inherent intrinsic flaw itself, for example, the accounting information cannot certainly comprehensively truthfully reflect the enterprise management, the accounting information is easy to be changed by the accounting policy and be plastered artificially , the accounting information has the characteristic of lag and short-term obviously, will not be able inevitably to reflect the development tendency of the enterprise future and so on; Next, to be an international difficult problem ,the phenomenon of accounting information been plastered and made the vacation the eradicated with difficulty, and be exited in the long-time, the accounting information quality cannot obtain good safeguards; Once more, the existing credit analysis method of bank by no means consummates. All these he decided that there is great limit of the bank credit decision-making quality enhancement inevitably.Certainly, facing these limitations, the bank by no means is helpless, but there is certain improvement space. For instance, in view of the accounting information intrinsic flaws, we can overcome this shortcoming by comprehensive understanding enterprise information; In view of the present situation of the accounting information quality be not high, we can overcome this shortcoming by assigning the accounting firm or paying expenses to purchase high grade accounting information; In view of flaw of credit analysis methods, we can strengthen the research, seek the more superior analysis methods.At present, the bank credit analysis method is traditional, so we may attempt to seek some more superior analysis method to carry on the credit decision-making. For example, we can introduce the EVA target to weight enterprise ability of continuing creating the value; introduce the free cash current capacity target to deepen the analyses of the cash current capacity as main funds source; introduce the partial important non-financial norm to make up for the inherent flaws that accounting report cannot comprehensively truthfully reflect the enterprise management.The paper aims to fully reasonably recognize the functions and limitations of accounting information in the commercial bank credit decision-making, and take the suitable measures to overcome, achieves the science reasonably to use the accounting information to carry on the credit decision-making,enhance the commercial bank credit decision-making quality as far as possible , reduce the commercial bank credit risk, improve the commercial bank credit property quality, promote commercial bank health steady develops.
论文关键词： 会计信息；银行；信贷决策；
Key words（英文摘要）：www.328tibet.cn Accounting information；bank；credit decision-making；
Abstract（英文摘要）：www.328tibet.cn The risk management is the eternal subject that passes through the commercial bank more than 300 years development courses, only when the risk has been effectively reined and managed, the bank can obtain the development in the true significance.The commercial bank is "the risk machine" where there are all kinds of risks. The credit risk is an important component of the bank risk, the credit risk management level has decided the bank credit property quality in great degree. The credit property quality is commercial bank’s life, also is one of the important targets that weighs bank management level. Therefore, the credit decision-making work is at the core position in the bank service, how to scientifically carry on the credit decision-making is always one of important bank research topics.At present, the bank credit decision-making relies on the information which usually can be divided into the financial information and the non-financial information. The financial information more focuses on the quantitative analysis, but non-financial information more focuses on the qualitative analysis. We could say that the two are similarly important in the credit decision-making function. But in the practice, in most situations, the financial information analysis is still getting up the suitable leading role, and the non-financial information only could play the role on foundation of the financial analysis. Perhaps the non-financial information can play the main role when rejecting a loan (for example, a loan can be directly vetoed when enterprise is in an industry which is soon to be eliminated or enterprise’s main people in charge has serious moral problems), but whether a loan can be provided, the amount and so on, these key aspects must rely on the financial information to make the decision-making.In the long-term credit practice, the bank continuously extremely takes the accounting information into analysis, and has formed its own analysis method, such as selecting enterprise nearly three years and near time financial reports, analyzing the important project item by item, through calculation of a series of financial norms, weighting enterprise the ability to pay off a debt, the ability of profit and ability of transport business, then combining non-finance information, making the credit decision-making finally.However, at present the bank’s uses the accounting information to carry on the credit decision-making are by no means perfect, but he great limitations. Firstly ,accounting information has inherent intrinsic flaw itself, for example, the accounting information cannot certainly comprehensively truthfully reflect the enterprise management, the accounting information is easy to be changed by the accounting policy and be plastered artificially , the accounting information has the characteristic of lag and short-term obviously, will not be able inevitably to reflect the development tendency of the enterprise future and so on; Next, to be an international difficult problem ,the phenomenon of accounting information been plastered and made the vacation the eradicated with difficulty, and be exited in the long-time, the accounting information quality cannot obtain good safeguards; Once more, the existing credit analysis method of bank by no means consummates. All these he decided that there is great limit of the bank credit decision-making quality enhancement inevitably.Certainly, facing these limitations, the bank by no means is helpless, but there is certain improvement space. For instance, in view of the accounting information intrinsic flaws, we can overcome this shortcoming by comprehensive understanding enterprise information; In view of the present situation of the accounting information quality be not high, we can overcome this shortcoming by assigning the accounting firm or paying expenses to purchase high grade accounting information; In view of flaw of credit analysis methods, we can strengthen the research, seek the more superior analysis methods.At present, the bank credit analysis method is traditional, so we may attempt to seek some more superior analysis method to carry on the credit decision-making. For example, we can introduce the EVA target to weight enterprise ability of continuing creating the value; introduce the free cash current capacity target to deepen the analyses of the cash current capacity as main funds source; introduce the partial important non-financial norm to make up for the inherent flaws that accounting report cannot comprehensively truthfully reflect the enterprise management.The paper aims to fully reasonably recognize the functions and limitations of accounting information in the commercial bank credit decision-making, and take the suitable measures to overcome, achieves the science reasonably to use the accounting information to carry on the credit decision-making,enhance the commercial bank credit decision-making quality as far as possible , reduce the commercial bank credit risk, improve the commercial bank credit property quality, promote commercial bank health steady develops.
论文关键词： 会计信息；银行；信贷决策；
Key words（英文摘要）：www.328tibet.cn Accounting information；bank；credit decision-making；