基于财务报表分析的商业银行信贷决策研究—以东莞农村商业银行为例[摘要]信贷决策是商业银行经营管理的核心。在不良贷款余额和不良率的双升、利润增速放缓的考验下，商业银行在信贷决策中如何通过准确的识别、量化、监测和处理财务信息，来实施信贷决策的有效控制成为其得以生存和稳健发展的关键。通过东莞农村商业银行（以下统称为东莞农商行）对东莞精密数控设备有限公司（以下统称为数控公司）申请信贷业务案例的研究，进行进一步分析。截至2017年末，东莞农商行在信贷市场连续21年居东莞市银行业首位，该银行在信贷决策中财务报表分析的应用具有代表性。因此，根据东莞农商行现行研究方式开展深入分析，复原现实工作中调查报告对财务报表分析的最初面貌，得到调查结果，进一步明确目前分析方式的缺点，研发出健全的符合东莞农商行信贷需求的财务报表分析系统。[关键词]商业银行；信贷决策；财务报表分析ResearchonCreditDecisionofCommercialBank’sFinancialStatementAnalysisAbstract：Loandecision-makingisthecoreissueofcommercialbankmanagement.Underthetestofrisingofnon-performingloanbalanceandnon-performingloanratioandtheslowdownofprofitgrowth,howtoeffectivelycontrolthecreditdecisionbycommercialbanksinthecreditdecision-makingprocessbyaccuratelyidentifying,quantifying,monitoringandprocessingthefinancialinformationbecomethekeytosurvivalandsteadydevelopment.ThecasewasaresearchofDongguanPrecisionNumericalControlEquipmentCo.,Ltd.(referredtoas:NC),studiedbyDongguanRuralCommercialBank(referredtoas:RCB).Attheendof2017,DongguanRuralCommercialBankwastopofthebankingsectorinDongguanCityfor21consecutiveyearsinthecreditmarket.Theanalysisofbank'sfinancialstatementsincreditdecision-makingisrepresentative.Therefore,theauthorconductsacompleteanalysis,restorestheoriginalappearanceoftheinvestigationreportontheactualfinancialstatements,anddrawstheconclusionoftheinvestigationaccordingtotheanalysismethodofRCB.ThroughtheaboveNCcompanycaseanalysis,IwilltrytoimprovetheanalyticalmethodsandwilldesignamorecompletefinancialstatementsanalysissystemforcreditdemandofRCB.Keywords：CommercialBank;Creditdecision;FinancialStatementAnalysis目录1．绪论.................................................................................................................11.1选题背景及意义....................................................11.2文献综述..........................................................11.3研究方法..........................................................22.东莞农村商业银行运用财务报表信贷决策案例研究...................................22.1背景简介..........................................................22.2东莞农村商业银行对企业财务报表分析的方法和内容....................22.3信贷决策的结果....................................................63.东莞农商行财务报表分析现状及存在问题...................................................63.1东莞农村商业银行财务报表分析的现状................................63.2东莞农村商业银行财务报表分析的存在问题............................74.东莞商业银行运用财务报表分析的完善建议...............................................74.1完善现金流量分析体系..............................................74.2预防舞弊行为的完善建议............................................8结论.....................................................................................................................9参考文献.......................................................................................................10致谢........................................
