Financial Analysis Of Commercial Banks Before Loans To Enterprises

In the development of commercial banks,credit risk management is its eternal theme.If commercial banks want to achieve long-term and stable development,credit risk management must be done well.Credit decision is the core of credit risk management,and it is irreplaceable in the process of commercial bank management.How to guarantee the scientific and rational credit decision is a topic that all commercial banks must pay attention to.At present,various financial statements of credit technology and credit technology system based on credit base in China are mature.Credit decisions of commercial banks mainly rely on credit analysis and financial statements analysis of the two aspects,and the two analysis is mainly based on the financial information provided by the borrower to the bank.Based on credit analysis is mainly based on the long term,the relationship between banks and enterprises,loans to companies and their executives to accumulate information from various channels,so as to make the credit decision is more emphasis on qualitative analysis.Based on the analysis of financial statements,credit analysis is more specific.From this we can see the leading role of financial statement analysis in credit decision making.This is a key basis for determining whether or not a loan will be granted.Therefore,for the credit decision,it is very important to build a comprehensive and detailed analysis method of commercial bank financial statements.Z bank is part of the four major state-owned commercial banks,after a long rough business development,a profound understanding of contemporary commercial bank credit evaluation data mainly comes from the financial statements,only through continuous practice to enhance sustainable credit credit staff report analysis and application ability,to ensure the security of credit assets,with high efficiency and stability the protection of bank operation.Therefore,the management of Z commercial banks has always attached great importance to the analysis of financial statements.It has been an important decision of the loan,which makes the bank's credit analysis methods based on internal financial statements relatively cautious.And the credit practice experience accumulates slowly in the long-term survival and management process,and constructs a set of scientific analysis and investigation methods.The author is a client manager of the Credit Department of commercial banks,and believes that the current analysis theory is relatively complete,but the analysis method is imperfect.With the continuous development of market economy and financial reform,the methods of financial statement analysis are changing rapidly,and the limitations of the existing analysis methods are increasingly exposed.On the other hand,the quality of bank credit practitioners is uneven,making the credit decision of financial statement analysis basically become a mere formality,but only for formal analysis.Combined with the above analysis,and then,according to the author's bank work experience,from the perspective of credit investigators,first of all,analysis of Z commercial bank financial statements,credit decision-making status quo,according to the credit decision objectives analysis.The two shortcomings of the current financial statements analysis of Z commercial banks include: first,the review of financial statements is too formal and lacks authenticity.Second,there is no comprehensive analysis of the sustainability of financial data and can not be integrated with the actual development of the company in the future.As mentioned above,combined with the problems existing in the analysis of the traditional financial statements of Z commercial banks,corresponding improvement measures are put forward to improve the quality of credit decisions.The main way to improve: Gouji introduced between the financial statements of the audit,to ensure the authenticity of financial statements;the introduction of cash flow analysis,guarantee the sustainability of financial statements.Finally,two kinds of Z commercial banks may be encountered are analyzed and summarized,respectively explains the relation of audit and cash flow analysis of the relationship between.