银行信贷中会计信息的使用情况调查与分析

A study on the Survey of the Accounting Information Used by the Bank Lenders

贷款人对企业财务信息的关注不只是会计信息决策有用性的理论问题, 更重要的是银行如何加强对贷款风险有效控制的一个非常实际的问题。本项工作通过问卷调查的方式, 了解银行授信过程中会计信息的应用情况及银行对非财务信息的使用情况。我们发现, 银行对长短期借款、主营业务收入、资产负债率、流动比率和速动比率等财务信息高度重视, 对有助于进一步判别企业潜在风险的报表附注信息也比较重视。

Lender's using of accounting information is not only a theoretical issue about the accounting information usefulness for decision making but also a practical problem in bank credit risk management. Through the survey of the banks, we study the accounting information and non-financial information used in the bank lending process. We find that some information items are highly concerned by the bank lenders, such as long-term debt, short-term debt, core operating income, debt to equity ratio, current ratio and quick ratio. Some footnote items are also helpful for the lenders to judge the potential credit risk of the borrowers.