企业现金流量与银行信贷风险  

Paying Attention to the Analysis of Enterprise Cash Flow and Reducing the Commercial Bank Credit Risk

作　　者：仲凤香[1] 

机构地区：[1]中国人民银行郑州培训学院,河南郑州450002

出　　处：《金融理论与实践》2003年第8期34-36,共3页Financial Theory and Practice

摘　　要：商业银行的当务之急是降低不良资产,防范与化解金融风险,而信贷风险又是主要风险。贷款企业的经济效益直接关系到银行资产的质量,但反映经济效益大小的利润指标则可能会给企业还贷造成一种假象,因此商业银行必须重视反映贷款企业现实货币资金的现金流量的分析,从而了解贷款企业的即刻偿债能力。The urgent matter for commercial banks is to reduce non-performed assets,take precau-tions against and dissolve financial risks,over which credit risk dominates.The economic benefit of the borrowing enterprise is of vital importance to the quality of bank assets,while the profit index that reflects economic benefit may usually cause a kind of false appearance when the enterprise pays the loans.Therefore,commercial banks must pay attention to the analysis of the cash flow re-flecting the real money capital of the borrowing enterprise,thus having a clear idea about its im-mediate debt-paying ability.

关 键 词：企业 现金流量 信贷风险 商业银行 不良资产 偿债能力 

分 类 号：F832.33[经济管理—金融学] F832.4