论文部分内容阅读
企业的现金流量是银行做授信决策时的重要依据,因为企业现金流量在很大程度上决定着企业的生存和发展能力,即使企业有盈利能力,但若现金周转不畅、调度不灵,也将严重影响企业正常的生产经营,偿债能力的弱化直接影响企业的信誉,且企业现金流量决定着企业的生存和发展。银行通过对企业现金流量的综合分析,可以更加客观地评价企业经营状况、偿债能力、创现能力和资金实力,有利于银行做出正确的授信决策。
The cash flow of an enterprise is an important basis for a bank to make a credit decision because the cash flow of an enterprise largely determines the ability of the enterprise to survive and develop. Even if the enterprise has profitability, if the cash flow is sluggish and scheduling is not effective, Will seriously affect the normal production and operation of enterprises, the weakening of solvency directly affect the credibility of enterprises, and corporate cash flow determines the survival and development of enterprises. Through a comprehensive analysis of the cash flow of a company, a bank can evaluate the business performance, solvency, innovation ability and financial strength more objectively, which is good for the bank to make the correct credit decision-making.