会计信息在商业银行信贷决策中的相关性研究——基于对成功贷款企业财务特征的遗传学习视角

On the Correlation among Accounting Information in the Bank's Credit Decision Making Process: Genetic Algorithm based on the Financial Characteristics of the Company to Become a Debtor

使用人工智能领域的遗传学习方法,对2004-2007年间获得银行贷款的上市公司的财务特征进行了归纳,透过这些特征研究中国商业银行授信决策过程中会计信息的决策相关性问题。结果发现在2004年和2007年,企业发展能力和市场前景对银行的授信决策具有显著影响,2006年颁布的会计准则对这两项指标计量所倡导的新观念,体现出了债权人保护的作用;而会计信息在2005年和2006年则没有体现出决策有用性,这一结果为促进中国金融机构提高风险意识提供了依据。

To study the correlation among the accounting information in the bank＇s credit decision making process, this paper concludes the financial characteristics of the companies who obtains the loans from the bank during 2004 to 2007 by Genetic Algorithm. We find the development ability and the market possibility of the company exercised a great influence on the bank＇s credit decision in 2004 and 2007, but accounting information had no notability in 2005 and 2006. The finds of this paper can not only prove that new notion in the accounting standard implemented from 2006 can improve the protection to the creditors, but also give evidences to promote the risk awareness of our financial corporations.