Study On The Optimization Of Financial Analysis In The Credit Business Of H Bank

Commercial bank plays a very important role in modern social and economic development, because it is one of the main financing methods for all kinds of enterprises to borrow money from banks. The deposit and loan interest difference is a major source of profits of the commercial bank, interest loans for the banks is as important as the main business income for the enterprises. But now, the non-performing loans still have occurred, as the biggest threat to the survival of commercial banks. Therefore, to do a good job of credit risk management then control the occurrence of non-performing loans effectively is the key to the survival and development of commercial banks. The key to the credit risk management is the investigation and analysis before the commercial banks to issue loans, which can not be too formal, free to put loans, and also can not give up eating for fear of choking, give up easily for some business loans and need to grasp the right degree. Therefore, each link of the credit business of commercial banks, especially the Optimization research of financial analysis has a very important significance.As a commercial bank, if H Bank want to be profitable and develop better, it must control the credit risk reasonably. And the credit risk management of H Bank is mainly reflected in the credit business of various types of enterprises, especially in the financial analysis. This paper first reviews the domestic and foreign research results about the financial analysis of the credit business. Then this paper introduces the credit business workflow of H Bank, and the main content of financial analysis in it. Based on the study of on the current situation, the thesis analyzes the main problems existing in the financial analysis, further analysis the root cause of the problems, such as the financial analysis is too model, not comprehensive, and not in-depth and so on. Finally, according to the existing problems, this paper puts forward some suggestions, such as analysis the relationship of the financial statements, use some kinds of financial fraud prediction model and the evaluation of critical accounting policies and accounting estimates of the elasticity, expand the scope of analysis and so on, so as to improve the content of the credit business financial analysis in H Bank, and reduce the credit risk, so that the h bank can develop well and more robustly.The innovation of this paper is mainly reflected in the following two aspects:first, the research perspective of innovation. At present, in order to improve the efficiency of financial analysis in credit business, domestic and foreign scholars research mainly from the perspective of optimizing the financial analysis method. From another point of view, the thesis establish a model of financial indicators score model, which can be used by commercial bank credit personnel to made assessment of the financial condition of the borrowing enterprises directly and quickly, so as to improve the efficiency of financial analysis. Second, research content innovation. Based on the actual cases, this paper puts forward the optimization suggestions of increase the analysis of the internal control and cost control of the borrowing enterprises, so as to evaluate the credit risk more comprehensively, not only enriches the existing theory, but also has guiding significance for the financial analysis in the credit business of commercial banks.