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众所周知；企业会计报表在信贷业务中具有不可低估的重要作用．它是贷前决策的重要依据。是贷中管理的风险预警器，也是贷后评价的主要工具．然而，近年来有些企业为了某种目的，采用违规手段准备了多套财务报表，以应付不同部门。对银行报送的报表就有一些鱼目混珠现象，从而导致银行信贷信息失真、决策失误。因此，如何甄别、分析企业财务报表，搞好信贷风险预警与防范。在目前以至将来，都具有更重要的意义。
As we all know, corporate accounting statements can not be underestimated in the credit business plays an important role. It is an important pre-loan decision-making basis. It is a risk early warning device for the management of loans and also the main tool for post-loan evaluation. However, in recent years, some enterprises have prepared multiple sets of financial statements by means of non-compliance for some purposes to deal with different departments. Reports submitted to the bank have some fake reports, resulting in bank credit information distortion, decision-making mistakes. Therefore, how to identify, analyze the financial statements of enterprises, do a good job of credit risk warning and prevention. In the present and future, have more significance.