贷款风险分类中的财务分析（Financial analysis of loan risk classification）.doc

贷款风险分类中的财务分析（Financial analysis of loan risk classification） Financial analysis of loan risk classification First, financial analysis: the processing, analysis and comparison of various financial information of the borrower, to judge the financial status of enterprises, investigate the process of enterprise management. Broad sense: refers to the evaluation of various financial statements and pre decision analysis (quantity, cost, profit analysis); Narrow sense; refers to the analysis and evaluation of various statements (loan analysis); Two, the basis of financial analysis: 1, information: the main three statements: balance sheet, income statement (income statement), cash flow statement (changes in financial statements); 2, analysis requirements: to do with the general ledger, detailed accounts, original vouchers, important physical objects in line with (four) 3. Pay attention to the indirect liabilities (or contingent liabilities) which are not reflected in the reports; Three. Methods of financial analysis: There are three main types: ratio analysis method, trend analysis method and comparative analysis method. There are three kinds of methods: 1, the ratio analysis method: according to the borrower at a certain point on the financial statements of the relevant data for analysis, calculated ratio; 2, trend analysis: it is the same number of project period or several continuous financial statements were compared, in order to observe the change of the project, to determine the borrowers performance and the quality of financial status 3, comparative analysis: the comparative analysis of the calculation of the ratio of each industry in the same industry to compare the analysis method (can be used industry average); Four, financial analysis ratio; It can be divided into four categories: liquidity ratio, efficiency ratio, leverage ratio and profit ratio: Liquidity ratio is the ratio that reflects the borrowers short-term debt paying ability. There are three indexes: liqu