银行客户信用风险测评中财务分析的侧重点研究  

Financial Analysis Focus of Bank Customer Credit Risk Evaluation

作　　者：武淑琴[1] 

机构地区：[1]湖北中医学院管理系,湖北武汉430061

出　　处：《武汉理工大学学报（信息与管理工程版）》2006年第5期120-122,共3页Journal of Wuhan University of Technology：Information & Management Engineering

摘　　要：企业财务分析是银行对企业信用风险测评的主要内容。首先说明了企业财务分析的目的和内容,以及所需资料;然后针对财务分析的局限性进行了详尽阐述;最后提出了进行财务分析的具体方法。The financial analysis of enterprises is the main content for enterprise banking credit risk appraisal. The purpose and content of corporate financial analysis and the required information are described. The limitations in financial analysis conducted are addressed in detail. Specific methods of financial analysis are put forward.

关 键 词：借款人 财务报表 财务分析 局限性 

分 类 号：F234.4[经济管理—会计学]