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从财务的角度预警集团客户的信用风险可以使商业银行防患于未然,减少资产损失。基于授信业务实践中的集团客户是由核心企业、紧密层企业、半紧密层企业和松散层企业四个不同层次所组成的联合体,本文从商业银行信用风险管控的角度,提出对于集团客户应对合并会计准则为依据所编制的合并财务报表进行调整,即应将非完全集团成员企业与完全集团成员企业之间的关联交易所产生的财务影响纳入到合并财务报表。本文还结合全国主要商业银行信用风险的管理经验,论述了集团客户的财务预警方法,重点阐述了集团客户表内项目分析中的财务比率分析方法。
Alarming the credit risk of the Group’s customers from a financial point of view can prevent commercial banks from taking preventive measures to reduce asset losses. Group customers based on credit business practice are a consortium of four different levels of core enterprises, close-knit companies, semi-tight businesses and loose-stratum companies. From the perspective of credit risk management of commercial banks, Consolidated Accounting Standards for Consolidated Accounting Standards are adjusted based on the consolidated financial statements that should include the financial implications of the related party transactions between non-group members and full-group member companies into the consolidated financial statements. Based on the credit risk management experience of major commercial banks in China, this paper also discusses the financial early-warning methods of group clients, and focuses on the analysis of financial ratios in the project analysis of group clients.