Survey of the Creditor＇s Ability to Collect and Use the Enterprise Information  

作　　者：LI Hong-xia HU Yi-ming 

机构地区：[1]School of Economics ＆ Management, Harbin University of Science ＆ Technology, Harbin 150001, China [2]Antai College of Economics ＆ Management, Shanghai Jiao Tong University, Shanghai 200427, China

出　　处：《Journal of Modern Accounting and Auditing》2007年第2期1-7,14,共8页现代会计与审计（英文版）

基　　金：This paper is a phased achievement of the project ＂Research on Restriction Efficacy of Finance Market and Fitted Degree of Accounting Information Disclosure＂ and is supported by the National Natural Science Foundation of China （No. 70472078）.

摘　　要：This paper is concerned with the analysis of the creditor＇s ability to collect, analyze and judge business information, which is a realistic problem for the bank to control the risk of loan effectively. We not only know the bank＇s application of financial and non-financial information during the process of credit extension but also investigate the use of non-financial information by questionnaire. It is discovered that the bank even believes the information that directly acquired by itself while collecting, analyzing and judging the reliability of business information. Through some sensitive information such as the changing of accounts receivable and cash flow and the connection trade, it can predict the potential risk further. In addition, the results show that it is the perfection of internal control system of intermediary （such as accounting firm） and the business enterprise itself that make the bank get the true information of business enterprise.

关 键 词：bank credit financial information information collection 

分 类 号：F830.5[经济管理—金融学]