Research Of Identificating The Quality Of Enterprise Accounting Information And Concrete Application In Credit Decisions

In our country,credit is the main business and profits of each big commercial bank's,quality of credit assets directly affects the survival and development of the banking sector.Renminbi loan balance in our country is rising,but,according to the recent financial data of the people's bank of China in 2016: non-performing loans indicators of commercial bank double up,at the end of the non-performing loan ratio has reached 1.81%,close to "red line" by 2%,it is the highest level in almost seven years.In our country,enterprise financial statements are important information source of credit evaluation,but,bank credit personnel are influenced by external competition environment and ability to identificate the quality of accounting information in making credit decisions.In order to control the rising credit risk,standardize the behavior of credit officers,optimize the allocation of credit resources,improve the level of corporate finance,promote enterprise development.It is necessary to explore the mechanism of action of accounting information in credit decision,and the external factors affect the role of accounting information in credit decision under China background.This article stand in the perspective of credit personnel,combined with management science,behavioral economics and so on.using regression analysis to do research in the following:using the survey data of the world bank to check the identification quality of accounting information of credit personnel in credit decisions;checking the specific application of accounting data in credit decisions and the interaction;under the different conditions of banking competition degree,explore the change of the role of accounting information quality and the application of accounting information in credit decision.The main research results as follows:Credit personnel of our country has a certain ability to recognize the quality of enterprise accounting information.Specific performance as follows:China's banking sector requires enterprise to carry on the external audit that shows the role of the form,but external audit can not help enterprises to get loans and reduce mortgage requirements;In Germany,enterprise external audit significantly improves the credit availability,reduces the collateral requirements.Some accounting information which are difficult to fake shows obvious effect and cross action in credit decision,High banking competition degree can strengthen the form of external audit and cut the function of the substance in credit decision;The interaction of the enterprise accounting information is more obvious at high banking competition degree.Above,our country should strengthen the supervision of the credit market and audit market,create nicer environment for credit transactions,credit personnel should continually improve the ability of analysis of the accounting information,reduce the credit risk.