浅谈商业银行贷款中财务报表分析

贷款是商业银行的重要经营业务，信贷资产的优劣，直接影响银行业的生存与发展。建立与完善对借款企业的财务报表分析制度，是银行加强与防范信贷风险有效措施。笔者从现实的贷款业务出发，对虚假的财务报表，集团公司财务信息失实，报表分析与抵、质押贷款脱节等问题进行了客观的分析和评价，并提出了如综合运用各种分析方法、建立高素质的信贷队伍，完善内部分配及监督机制等相应的思考与对策。

A Financial Statement Analysis of Credit in Commercial Bank

Credit is the main financial business of commercial banks. The quality of credit assert will affect the survival and development of commercial banks and it is very necessary to establish and perfect the system of financial statement analysis of loaned enterprises in order to avoid credit risks. This paper analyses and estimates the problems about the false financial statement, the distortion of financial information in some group companies, and the disjunction between financial statement analysis and secured loans and mortgage loans; and puts forward some strategies to solve these problems such as applying kinds of analysis methods comprehensively, setting up high-quality credit troops, perfecting internal distribution system and monitoring system and so on.