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评价企业财务状况和经营成果的新财务指标对债权人进行信用决策,主要有以下三方面的意义:①发现信用对象有潜在危机时,应立即采取保障债权的措施。如取消赊销,核减信贷额度等;②调整信用条件。如提高贷款利率、缩短贷款期限,增加保障基金等;③通过各种途径,对信用对象的生产经营予以协助。债权人应如何从上述财务指标中,准确具体地分析信用对象的信用状况,以正确制定、调整自己的信用决策,保护资金的安全性和流动性呢?笔者认为可以从信用对象的信用状况之“量”和“质”两个方面进行分析。(一)定量分析
The new financial indicators for assessing the company’s financial status and operating results for creditors to make credit decisions, mainly in the following three aspects: 1 found that credit potential crisis, it should immediately take measures to protect the creditor’s rights. Such as cancellation of credit sales, reduction of credit lines, etc.; 2 adjustment of credit conditions. Such as raising the loan interest rate, shortening the term of the loan, increasing the protection fund, etc.; 3 Giving assistance to the production and operation of the credit object through various channels. How should creditors accurately and specifically analyze the credit status of credit objects from the above financial indicators so as to correctly formulate and adjust their own credit decisions and protect the safety and liquidity of funds? The author believes that credit status of credit objects can “Amount” and “quality” are analyzed in two aspects. (I) Quantitative analysis