在国家的金融体系当中,商业银行处于核心的地位,其在我国经济运行的过程中发挥着重要的作用。商业银行的借款是公司负债融资的主要来源,在这种情况下我们可以说商业银行是公司的主要债权人。因此,商业银行及时的识别出公司的金融财务风险,并以此调整自己的信贷政策对商业银行的发展具有重要的意义。 Among the country’s financial systems, commercial banks are at the core of their position and play an important role in the economic operation of our country. Borrowing from commercial banks is the main source of corporate debt financing. In this case, we can say that commercial banks are the major creditors of the company. Therefore, it is of great significance for commercial banks to identify their financial and financial risks in time and adjust their own credit policies to the development of commercial banks.