摘要
从财务的角度预警集团客户的信用风险可以使商业银行防患于未然,减少资产损失。基于授信业务实践中的集团客户是由核心企业、紧密层企业、半紧密层企业和松散层企业四个不同层次所组成的联合体,本文从商业银行信用风险管控的角度,提出对于集团客户应对合并会计准则为依据所编制的合并财务报表进行调整,即应将非完全集团成员企业与完全集团成员企业之间的关联交易所产生的财务影响纳入到合并财务报表。本文还结合全国主要商业银行信用风险的管理经验,论述了集团客户的财务预警方法,重点阐述了集团客户表内项目分析中的财务比率分析方法。
Giving early-warning from perspective of finance on group customer＇s credit risk can help commercial banks take preventive measures against possible trouble and reduce potential asset loss. A group customer is an association of core enterprise, closely related enterprises, semi-closely related enterprises and loosely related enterprises, four different hierarchies. From the angle of commercial bank＇s credit risk control, the paper puts forward that group customer＇s consolidated financial statements based on consolidated accounting rules should be adjusted. In other words, the financial influence brought by related party transactions between incomplete group members and complete group members should be included in group customer＇s consolidated financial statements. Combining with the experience of main domestic commercial banks in credit risk management, the paper also expounds possible financial early-warning approaches aiming at group customers, especially the financial ratio analysis of group customer＇s on-financial statement items.
出处
《金融论坛》
CSSCI
北大核心
2010年第8期56-62,共7页
Finance Forum
关键词
集团客户
信用风险
财务预警
合并报表
group customer
credit risk
financial early-warning
consolidated statements
