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在市场经济条件下,企业发展规模逐年扩大,对资金的需求越来越多,向商业银行寻找信贷支持成为企业融资的主要渠道之一。对于申请融资的企业,商业银行主要通过企业财务指标分析,了解企业资产的分布状况、负债和所有者权益的构成情况,据以评价企业资金营运、财务结构是否正常、合理,分析企业的流动性或变现能力,以及长、短期偿债能力;同时结合非财务指标,采取定量与定性相结合的方法,综合评价企业承担风险的能力,选择优质的企业作为银行的信贷客户,提高信贷资产质量,防范信贷风险。
Under the condition of market economy, the scale of enterprise development has been expanded year by year, and the demand for funds has been increasing. It is one of the main channels for commercial banks to seek credit support from commercial banks. For enterprises applying for financing, commercial banks mainly analyze the distribution of corporate assets, the liabilities and the composition of their owners’ equity through the analysis of their financial indicators so as to evaluate whether the operation and financial structure of their funds are normal and reasonable and analyze the liquidity of enterprises Or liquidity, long-term and short-term solvency; combined with non-financial indicators, quantitative and qualitative methods to take a comprehensive assessment of the ability of enterprises to take risks, select high-quality enterprises as a bank’s credit customers and improve the quality of credit assets, Prevent credit risk.