试论贷款风险分类中现金流量分析

The Analysis of Cash Flow Classification of the Risk-taking Loans

现金流量分析对于银行的特殊意义就在于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、财务弹性、盈利能力及质量等方面的有用信息 ,为信贷决策提供支持。银行为在贷款风险分类中作出正确决策 ,必须对企业现金流量进行分析 ,认识和评价企业现金流量状况。

The special importance of the cash flow analysis lies in that it can provide the bank with the useful information accurately and objectively such as the flow of the business assets, the ability to pay the debts, financial elasticity, the ability to gain profits and its quality etc. and help to make the loan decisions. In order to make the right decision in the risk taking classification, the bank must analyze the cash flow of the businesses and have a general idea of and comment on the situation of the cash flow.