苏江泗阳农村商业银行客户信用评级中的财务分析问题--本科毕业论文.doc

专科毕业设计（论文） 设计题目：江苏泗阳农村商业银行客户信用评级中的财务分析问题 系 部： 港航运输与物流管理系 专 业： 会计（水运会计） 摘 要 风险管控水平是商业银行核心竞争力的直接表现。加强客户信用评级，提高信贷资产质量是降低商业银行金融风险的需要。对客户进行信用评级已成为商业银行办理客户信贷业务的重要依据。准确的客户信用评级可以帮助银行防范金融风险，促进客户消费信贷业务发展等。 银行对客户的信用评级依据一般包括企业的财务因素和非财务因素两个方面，而对客户财务因素的评价需要借助于财务分析。财务分析是以客户财务报表为主要依据，运用一定的分析方法，对客户的财务过程和结果进行分析研究，并由此预测客户的发展变化趋势，对客户的偿债能力及意愿做出评价，从而为贷款决策提供依据。 本文借助江苏泗阳农村商业银行的信贷实例，阐述该行对客户进行信用评价时所进行的财务分析，探讨其合理性和不足，并尝试提出自己的改进建议。 关键词：商业银行 信用评级 财务分析 Abstract Banks have since been on the risks and follow like a shadow, attendant. The risk is not only a challenge, but also contains the opportunity. The bank due to effective risk management and control and survival and prosperity, but also because of risk of inadequate controls and decline. Strengthen enterprise credit rating, improve the quality of credit assets is to reduce the financial risk of commercial banks need. Customer credit rating of commercial banks have become the important basis for customer credit business. Accurate customer credit rating can help banks to guard against financial risks, promoting consumer credit business development. Bank customer credit rating based on generally includes the financial standing of the enterprise and non financial factors in two aspects, while customers financial status evaluation needs financial analysis. Financial analysis of financial statements to customers as the main basis, using some analysis methods, on the customers financial processes and the results of research and evaluation, to analysis customer financial conditions, profitability, efficiency in the use of funds and the solvency, and thus predict customer development trend, so as to provide the basis for decision-making of loan. In this paper, with the aid of Jiangsu Siyang rural commercial bank credit example, elaborated the bank customer credit evaluation to financial analysis, to explore its rationality and deficiency, and try to put forward their s