基于现金流量分析的银行贷款风险分类

The Classification of Loan Risks Based on the Analysis of Bank's Cash Flow

在贷款风险分类中,对贷款企业进行财务分析,是银行信贷决策的重要一环。但现行财务分析却忽视了企业现金流量分析,没有考虑企业现金流量状况,使其信贷决策存在一定风险。现金流量分析对银行的意义,在于现金流量分析可以为银行提供更准确、更客观的企业资产流动性、偿债能力、盈利能力等方面的信息,为银行信贷决策提供支持。银行必须对贷款企业现金流量进行分析,评价企业现金流量状况,在贷款风险分类中做出正确决策。

Making financial analysis of loan enterprises, in the classification of loan risks, is an important part of credit decision. However, the existing financial analysis has ignored enterprises cash flow analysis and has not considered its cash flow situation, which leads to some risks in credit decision - making. Cash flow analysis can provide banks with more accurate and objective information and credit support as well. Banks have to make cash flow analysis of loans enterprises, and evaluate its cash flow situation so as to make correct decisions.