贷款业务是商业银行最为重要的资产业务,对于大多数银行来说,贷款活动是其核心业务,也是银行收益的主要源泉。在我国,大部分商业银行的存贷利差收入占总收入的比重更是高达80%以上。然而,企业贷款是商业银行贷款业务中最主要的一个组成部分。因此,加强企业贷款管理是我国商业银行贷款管理的重中之重。本文讨论的企业贷款主要是指对能够提供规范财务报表的各类企业发放的贷款。 Loan business is the most important asset business of commercial banks. For most banks, loan activities are its core business and the main source of bank profits. In our country, most of the commercial banks’ deposit-loan spreads account for more than 80% of the total revenue. However, corporate loans are the most important part of the commercial bank loan business. Therefore, strengthening the management of corporate loans is the top priority of the loan management of commercial banks in China. The corporate loans discussed in this paper mainly refer to loans granted to various types of enterprises that can provide standardized financial statements.