C Rural Commercial Bank Based On Financial Statement Analysis Research On The Application Of Credit Risk Management

In February 2019,the people’s Bank of China,the banking and Insurance Regulatory Commission,the Securities Regulatory Commission,the Ministry of Finance and the Ministry of agriculture and rural affairs jointly issued the guiding opinions on Rural Revitalization of financial services,which pointed out that we should adhere to the correct direction of rural financial reform and development,improve the financial service organization system suitable for Rural Revitalization and development,and actively introduce Guide agricultural fi nancial institutions to return to their roots.Rural commercial banks are the main force in the construction of new rural financial system in China,but due to their small scale of operation and historical problems,and after the reform,the credit managem ent level of some rural commercial banks has not been comprehensively improved.Nowadays,some rural commercial banks’ non-performing loans rebounded obviously,and the credit management level was low,which seriously hindered the business development of rural commercial banks.Therefore,it is necessary to highlight the role of the main force of agricultural commercial banks and put forward higher requirements for their credit risk management.In this paper,C rural commercial bank as an example,the firs t chapter describes the research background at home and abroad,and then collates the relevant literature to determine the research ideas and research methods.The second chapter describes the theory of credit risk management,related theoretical basis and financial statement analysis.The third chapter begins to introduce the current situation of credit risk management of C rural commercial bank,mainly from three aspects: before loan,during loan and after loan.The first is to pay attention to the field survey before loan and lack the quality analysis of the collected financial statements;the second is to pay attention to the mortgage and pledge guarantee procedures while lack the comprehensive application of the financial statements;the third is to pay attention to the performance assessment but lack the monitoring of the financial statements after loan and to The above situation is analyzed.In the fourth chapter,the application scheme of financial statement analysis is determined according to the thr ee existing problems of C rural commercial bank.Firstly,the feasibility of financial statement analysis is confirmed.Secondly,the application of financial statement in loan process is strengthened.Thirdly,the specific review of financial statement an d the establishment of comprehensive evaluation and analysis system of financial ratio are carried out.Finally,credit risk evaluation is carried out.The fifth chapter through the case analysis and research proves that strengthening the comprehensive app lication of financial statements in the three links of the loan can truly reflect the financial situation of the enterprise,can effectively predict the risk,prevent the risk,and then control the risk,provide the basis for C agricultural commercial bank to reduce the wrong loan and blind loan,and improve the credit risk management efficiency of agricultural commercial bank.