Study On The Improvement Of Financial Statement Analysis Method In Commercial Bank 's Credit

With the continuous development of market economy and the continuous improvement of financial system, in recent years the domestic credit market expands gradually. The scale of various types of loans expands continuously. Credit business currently becomes the main assets business of domestic commercial bank. The growing size of that provides more profit point of growth for commercial banks. However, at the same time, the expansion of credit scale also increased the risk of credit, once the bad assets occurred, not only the interest income of the commercial banks not be granted,the loss of principal amount will affect the safety of the operation safety of commercial banks, and even endanger the safety of deposits of funds. This requires the credit personnel to effectively identify the relevant risks in the credit, the identification of the customer, to ensure the security of credit funds.In this article, the authors try to starting from the analysis of relevant theoretical knowledge of financial statement Combined with the practical work and the status of financial statements of commercial banks, discusses the existing problems in the process of financial statement analysis, put forward my suggestions, finally illustrated with cases, in order to provide the relevant reference for the credit granting staff of commercial banks.In this thesis, through investigating the basic principle and the actual working conditions of a commercial bank, analyzing and researching the aspects to be improved in the financial statements analysis, put forward to the importance of the cash flow statement analysis, and strive to establish and improve cash flow analysis system based on commercial bank original analysis system. Strive to further control the operation and financial status of the applicant, improve the correctness of credit decision making through the analysis of the cash flow statement.