财务分析对于集团信用风险评价的重要性企业集团的信用风险评价,旨在描述企业集团提供债权人适当保障的能力, 此一能力取决于规模与保障因素。规模因素着眼于安全性,而安全性又决定于公司所能掌控的资源,从企业集团的全部资源、举债的多寡、长期资本密集度, 以及短期资本密集度等角度来看,属于一种静态的存量观念;保障因素则是一种流量观念,衡量企业集团按时还本付息的能力,须观察企业集团的财务资源流量,按层次的不同,可由企业集团的整体流动性与负债保障能力来观察。显 The Importance of Financial Analysis for Credit Risk Assessment of a Group The credit risk assessment of a business group is designed to describe the ability of a business group to provide appropriate guarantees for creditors, a capability that depends on both size and security. The scale factor looks at security, which in turn depends on the resources a company can control. From the perspective of total resources of enterprise groups, the amount of debt, long-term capital intensity, and short-term capital intensity, it is a kind of static The guarantee factor is a kind of traffic concept, which measures the ability of enterprise groups to repay their debts in time. It is necessary to observe the flow of financial resources of enterprise groups. According to the different levels, the overall liquidity and the ability of indebtedness protection of enterprise groups Observed. Significantly