财务危机预警系统在商业银行信贷风险管理中的应用

目前,商业银行信贷风险管理中财务分析存在的贷款企业资料不真实、现金流量没得到应有重视、财务分析手段不丰富等主要问题,都会引发财务危机。在信贷风险管理中应用财务危机预警系统,通过对上市公司运营因子、盈利因子、偿债因子、成长因子、现金流量因子、规模因子、行业因子、股权集中度因子的分析,能够及时发现企业可能带来的危机影响。商业银行应准确合理地选择财务危机预警指标,为信贷风险管理提供强有力的依据;建立财务危机预警模型应在会计信息真实完整的基础上,通过对会计信息进行加工、处理来完成。

The Application of Early Warning System of Financial Crisis in the Commercial Bank Credit Risk Management

The financial analysis of commercial bank credit risk management now has the problems in terms of untrue loan corporates in-formation, negligent cash flow, and less financial analysis methods, which will lead to the financial crisis. Analyzing listed companies oper-ational factor, profit factor, debt repayment factor, growth factor, cash flow factor, scale factor, industry factor and ownership concentration factor, we could detect the crisis by companies. Commercial banks should choose early warning indicators to provide the strong basis for credit risk management; establish a financial crisis early warning model on the basic of true and complete accounting information to achieve process and dispose.