分析、计算银行借款的物资保证,是商业企业(包括供销合作社企业)检查其贷款使用是否合理,是否有足够的适销商品作为物资保证的一项有效方法,也是信贷部门检查企业是否按照信贷管理原则合理使用资金的主要方法。在目前银行进一步加强信贷管理,紧缩银根,而企业资金又比较紧缺的情况下,做好银行借款物资保证的分析,尤其具有现实的指导意义。 The analysis and calculation of material guarantees for bank borrowings is an effective method for commercial enterprises (including supply and marketing co-operatives) to check whether their loans are used, whether there is sufficient marketable commodities as a material guarantee, and whether the credit department checks whether the company is in accordance with the credit management principle. The main method of rational use of funds. In the current situation that banks further strengthen credit management, tighten monetary resources, and corporate funds are in short supply, the analysis of bank loan guarantees is particularly practical.