Credit risk management is the core of the state-owned commercial bank risk management. How to grasp accurately and effectively against credit risk, to ensure the financial security, this is a long-term and systematic project. A large and complex. In recent years, the state-owned commercial banks to strengthen credit risk management, prevent and resolve to do a lot of extremely hard and bitter of theoretical research and practical exploration on credit risk, has made remarkable achievements and rich experience, the quality of credit assets increase. However, because the authorized operation and control the rapid development of market economy and financial reform of property right system, management system construction is not serious self adaptability, many lines exist more serious credit risk control idea and behavior deviation, so bad credit assets in a high rate also run on.
First, the credit risk control idea and behavior reflection
1, the credit risk control target: utility one-way. Security is the precondition of business loan business of the bank, but the security is conducive to business development and expansion of income security, not cost-effective security, no or low risk more than negative benefit. In recent years, our country commercial bank credit risk awareness increased, the majority of banks in the credit management process has been more attention to credit risk control. However, most banks can not correctly handle the business development and risk control, often one-way choice between the business development and risk control, some branch of one-sided pursuit of the quality of credit assets, machinery for loans zero defects, so that the credit business continued to shrink, the low operating efficiency, which in turn restricts the quality credit assets increase, causing vicious spiral between the credit assets quality, business development, management benefit. Of course, also cannot exclude the possibility that some branch in order to complete the sight deposit and profit targets, improve work performance, still persist in one's old ways, ignore the credit risk assets, blind loans, nonperforming loans side clearance boundary, boundary stripping edge, edge off side, the high rate of non-performing loans. The main reason, is the lack of credit risk and benefits of integrated management thought, the lack of credit risk and benefits of integration management mechanism of action.
2, the credit risk control quality: zero risk optimal? If only from the principle of safety, then, zero risk is credit risk control quality optimal state, it is be above suspicion doubt. However, the maximum benefit is the ultimate goal of pursuit of banks, is the starting point and the end point of the development and safety, benefit and risk are two aspects of bank credit is the same thing, contradictory, unified pursued by must. In reality, the monetary and credit economy, credit business of commercial bank is always accompanied with risks, credit fund operation may not be absolute zero risk, but the risk is low relative to the. Regardless of the mechanism or what measures, its role is that risk reduction, risk control and risk prevention, not be the absolute risk. If truly lasting no insurance, so, the light is will lose the development and benefit, rehash is currency credit economy will die in one's bed.
3, the credit risk control depth: the depth is not deep. From the perspective of internal control risk of the commercial banks, credit risk is mainly due to the loan "three check" system enforced, the "three check" work done is not very deep and detailed, whether in the past or now have "three check" system a mere formality of the problem. One is the pre loan investigation as the key link of risk control, require investigators in-depth business consulting account books, vouchers, checks the data, understand the company's products, production and operation and management of all the circumstances, to study and analyse the large amount of data, the formation of an objective, fair, making valuable conclusions, but in the "point", credit officers are not in-depth investigation, no relevant digital verification, but according to the relevant written materials provided by the enterprise, for the enterprise to provide easily report data mining and use, extract, integration, in accordance with the bank credit management requirements make the specious writing, according to a survey of such loan before the report made the conclusion has lost loan security. The two is the loan after the inspection as the key link of risk control, need to carefully analyze the loan risk monitoring the changes of economic activities and the flow of funds, credit personnel into the enterprise. However, many credit officers on loan following enterprises management is relaxed, due to the enterprise to understand the situation of the less time, can not always grasp the production and operation of enterprises management after loan changes, mainly in order to meet the needs of daily system check, the check is written to reflect the enterprise reporting data of displacement and the impressions made, not true to reflect the actual situation of enterprises, the real significance of check lost after loan, which is the main reason causing the failure of the loan early warning mechanism. Three is not established the control sign system of risk visual science. Risk early warning, monitoring information system of enterprise financial index is too complex, not easy to operate. The current post loan management text, the relevant financial indicators analysis of enterprise information early warning to more than 40, these indicators are mainly based on the variation of the amplitude of each subject of corporate financial statements set prompt attention and other related information, parameters of so many need a lot of financial data were collected with the industry, enterprise, at the beginning of the year, over the same period these indicators, and basically is scattered and not system, each sub index difficult to illustrate the degree of risk of loan financial trend, enterprises are faced with, to analysis the risk of bank loans, these indicators lack of indication, not easy.
4, the credit risk control the breadth: vacuum many. For a long time, the state-owned commercial banks lack of risk control concept, ignoring the risk control beforehand. As a result of the management mechanism is imperfect, immature market environment, the asymmetry of information resources, so that commercial banks exist many weak links in the choice of location of target customers, loans, loan management and loan responsibility and so on, has formed a lot of risk control "vacuum zone". For example, the State-owned Commercial Bank of some grass-roots credit market department lacks the ability to predict all kinds of credit risk and enough, even hold the ignoring attitude to risk; asset preservation department because of bad loans case disposal, but ignore the classification of risk and a comprehensive analysis, to provide the necessary information support for Front Office department.
5, efforts to control the size of credit risk: improper. In the economic leverage, loans to give certain incentives, collection of non-performing loans is rewarded, resulting in a large number of loans, the lower the quality of the award more and better quality, but the reward is less (lost good policy opportunities collection of non-performing loans of the abnormal mechanism of rewards); good for the quality of credit assets the award the Department did not get award, the award is not the quality of credit assets of inferior line because of the large amounts of bad loans and land has been real reward in the largest.
The basic architecture of two, optimize the credit risk control system
The basic idea of reconstruction and optimization of credit risk control system, risk management should be run through the entire cycle of loans, loan investigation, in the loan before the review, the whole process of management after loan examination form risk prevention and risk control mechanism corresponding concept.
1, formulate standardized loan "three check" system. Risk warning signal for the borrower's industry development, financial status, operation and management, formulate specific requirements survey, loan before the loan review, loan after the inspection and operation standard.
2, establish the risk early warning visual indications of system science. One is to establish the enterprise's ability to pay loans analysis index system, the ability of the enterprise to maximize can bear the liabilities of enterprises, control the size of loans, can effectively inhibit the investment desire for expansion, reduce credit funds are the direct or indirect shift phenomenon, reduce the loan risk degree. Two is the full use of indicators of the cash flow of enterprises, enterprise debt paying ability analysis. Three is to strengthen the analysis of the profitability of enterprises, enterprise development prospects and tendency prediction. The profitability of the business in the long run, is the decisive loan security. Four is to strengthen the comprehensive contribution of loan customers evaluation, according to the customer on the basis of the credit and the contribution and make the credit sequence and meet the degree of difference, the loan customer credit rating evaluation, and according to the on loan and management decision.
Evaluation of customer credit rating is determined by two factors, one is the customer credit rating; two is the customer's contribution to the bank level. From the perspective of the commercial bank, influence the customer credit is embodied in three aspects: one is the client's financial risk; the two is the business risk of the clients; three is the moral risk customers. Therefore, as an important foundation of commercial bank loans choice and decision of customer credit rating, we should consider the three levels of customer credit degree, customer level, customer degree of financial risk management risk factors in the evaluation, maximize reveal the degree of financial risk, credit the customer's business risk and moral hazard, and reflects the loan security state class credit customers. While credit customers of commercial banks contribution level, should from the credit resources returns, operating results dependence of two aspects of comprehensive investigation, analysis and evaluation. In the real economic life, operating results and the unit of resource dependence of the rate of return is not high credit customer It is often seen., resources and higher return on operating results dependence small credit but also many customers. However, commercial banks to profit maximization to achieve an acceptable risk conditions, we must firmly grasp the operation result dependence of customers, and strive to enhance resources rate of return. Therefore, we investigate, analysis and evaluation of credit customer contribution, not only should pay attention to credit customers for the commercial bank's profit (operating income) accounted for the total profit (revenue) the size of the proportion of commercial banks, but also should pay attention to the credit customer business income (profit) and between credit resources, cost resources into the customer's credit ratio of. The basic idea of comprehensive evaluation method in the construction of customer credit rating is: the customer credit rating, after a comprehensive evaluation to determine the customer's contribution to the bank level were determined using coefficient; credit rating on the customer's weighted average method for quantitative synthetic evaluation; according to the quantitative comprehensive evaluation results and the relevant standard, make customer credit rating. For example, you can put the customer credit rating is divided into a, B, C, D four categories, a, B, C three categories can be divided into A, B, C, D, E, is divided into 16 grades.
Will the customer credit rating as an important basis for fundamental loan business decision-making, poor customer credit rating sequence according to the sequence, from customer loans, credit and loan, decided not to credit loan, mortgage loan, the interest rate, maturity. Use of credit rating management technology, can overcome the blindness, improve the efficiency of portfolio management and resource allocation. The limited credit resources optimum allocation between all levels, all kinds of customers, a variety of products, the bank's overall risk and risk of all kinds of total amount control. Based on the dynamic monitoring of customer credit rating, to take timely measures to customer credit rating or have adverse trend of credit assets, by adjusting the credit asset structure, in order to maximize the bank overall in the risk scope the realization of benefits. Three is the credit should be based on the customer credit grade evaluation and recognition, to influence the tendency of customers of financial risk on the loan risk analysis, and study the preventive customer financial risk into the countermeasures and measures of credit risk transfer.
3, establish the examination and approval process of effective strategies. Risk identification is subject to the examination department forecast, on the potential risk of each risk assets key ability to monitor, identify, thus the modern commercial bank credit risk management must establish a reasonable standard of approval process to improve risk identification. At present, our country commercial bank credit officers (most of the customer manager) risk identification, measurement of general skills limited conditions, control of credit risk the most feasible approach is to establish a standardized loan approval process system, implement the credit approval process hard control to a certain extent. This standard approval process is composed of two parts: quantitative and qualitative and quantitative analysis of risk score results through the evaluation of customer financial resources; based qualitative method to bank internal best credit according to the personal experience to make the loan risk decision-making, process system through further research the loan officer judgment and judgment, induction finishing out the exact qualitative standard for other loan officers to follow.
4, the "loan review organization structure of separation of the three powers". To strengthen the risk guard ability must be in accordance with the internal control of the "separation of incompatible duties" principle, to establish a "right to develop the credit system," loans "executive power" and "risk loan disposition" separation of the three powers of the loan review organization structure, establish relatively independent investigation of the risk control system, risk control system, review the risk control system and risk control and inspection system. One is the Credit Committee and the credit management department to exercise "right" establishment of credit system, the examination and approval authority is responsible for the formulation, amendment to the bank for the credit policy and credit system, the credit business standards and processes, design for customer credit risk limits approach to assessment and review mode, the bank system at all levels within the organization and personnel, and responsible for the implementation of the rules and regulations of the supervision and inspection. Two is the credit market and credit review exercise "loans executive power", credit business department is responsible for the credit business of the pre loan investigation, loan after the inspection and tracking management, credit review department is responsible for the loan review and approval to have the right to report. Three is the asset risk management committee and the property management security departments perform the "right" disposal risk loans, is responsible for the collection of bad assets management.
5, optimize the risk management positions. There is no excellent personnel and scientific incentive mechanism, management framework and perfect is also unable to operate. From the requirements of the market development perspective, the development of commercial banks is a process to constantly seek balance between risk and opportunity. Therefore, recommended the establishment of "risk manager system" in the risk management system, its function should be defined as: it is a center with benefit, in order to control and avoid the risk of liability, the risk control of loan review, inspection and non-performing loans in the low point.
At the same time, chief credit officer, Senior Credit Officer, Senior Credit Officer, director, director assistant of intermediate credit credit 5 operational position sequence, and awarded the credit review, the examination and approval authority, the uniform implementation of "one level review, double sign approval" credit review, approval, to ensure the final approval is not the dominant review from the mechanism, is conducive to the loan officer, extension personnel, loan review committee members to reveal the loan risk, further solidifying the "risk prevention system of collective decision-making, person in charge, the balance of power".
The three policy suggestions, credit risk control system and efficient operation of the
1, using statistical correlation of data monitoring and early warning of loan risk. We used to make great efforts to carry out the quality of credit assets at the report summary, calculation of non-performing loans and proportion of changes, but little research quantity relationship between asset quality indicators and other indicators and their changes. From the requirements of the financial statistics on the object recognition, statistics of non-performing loans and non-performing loan ratio is answer the number and level of non-performing loans, but fail to show the probability of loan risk, far can not meet the need of management as the basis for decision making. Should use the online mining technology, from time to time, organization, region, industry and other related factors of angle shows the full range of loan risk, through time series analysis, statistical distribution, clustering, correlation analysis, statistical means to find related index evaluation object changes, abnormal and the relationship between the number of loans, reveal the agencies, industry, enterprise, varieties (total number, amount) of risk (total number, amount) and probability.
2, establish loan risk reliable information system. The system should at least include three parts: one is the environmental monitoring information system, mainly including macro economic environment information, regional economic and industrial structure present situation and the future forecast information, the competition of market information. Two is the customer information system, including customer information, account information, customer related other non-financial information. Three is the supervisory information system of credit risk, including credit information, financial index change information, customer information, bad loans regulatory information.
3, improve the assessment of credit risk control mechanism. The first is to improve the customer financial risk, development trend, the bank contribution of monitoring frequency, for each customer's credit risk, financial development, contribution to banks to monitor the situation on a monthly basis. The two is the system should require the credit staff completed and reported to the customer and the bank credit evaluation of contribution and monitoring analysis report deadline. The three is to develop and implement the system of post responsibility evaluation and monitoring of credit rating of customers, the establishment of the credit risk of persons responsible for monitoring and feedback system, and strengthen the inspection, audit, urged the loan risk management standardization, monitoring in place, competitive and efficient. Four is to optimize the control of the credit risk of loan marketing incentives, in the assessment, should focus on checking loans and dosage of rationality, compliance, potential risk, fade out the volume of loans for assessing incentives; on the credit risk control assessment incentives, should be replaced by excellent quality rewarded, not punished for to accomplish the goal of bad loans do not award, overfulfil collection target given appropriate incentives, finish the collection object to heavy penalties, three-phase coordinate so as to more effectively promote the development of credit business, security and efficiency across the.

Risk and bank management of current commercial bank's credit risk mainly comes from the borrower caused by bad risk in two aspects.
(a) the borrower's credit risk
Income volatility and moral risk 1 borrowers. Loans, some borrowers with income dropped or temporary unemployment and other market factors, not the repayment schedule, although some have repayment ability, but has delayed repayment, the bank credit risks increase significantly.
2 loan borrowers deliberate fraud. Borrowers with illegal possession for the purpose of making the introduction of funds, projects, false reasons, using false economic contracts, the use of false documents, using false property right certificates, duplicate guarantee exceeding or by other means, fraud bank loans.
3 the borrower long loan or overdraft, leading to increased credit risk. At present, many domestic bank management was not standardized, the lack of overall coordination and communication mechanisms between various departments. Some borrowers to seize this opportunity, submitted incomplete personal information, borrowing or overdraft at the same bank departments, increased the risk of bank loans.

(two) the bank's credit risk management
1 basic work is weak, the credit archives serious gaps. There is some confusion in the management of commercial banks, there are a lot of borrowers and to ensure the data of financial information, mortgage loan documents, loan after the inspection report, collection notice gaps. These important documents missing, not only on loan risk analysis difficult, but also poses obstacles to recovering loans.
2 the loan "three check" system enforced. "Three check" work done is not very deep and detailed, which are the main causes of the credit risk. One is the pre loan investigation is often a mere formality. Some credit officers is in accordance with the relevant written materials provided by the enterprise, integrating the excerpt, do the specious writing, according to the survey of such loan before the report made the conclusion has lost loan security. Two loan is reviewed lax. The three is to check the surface after the loan. The loan after the inspection as the key link of risk control, need to carefully analyze the loan risk monitoring the changes of economic activities and the flow of funds, credit personnel into the enterprise. However, many credit officers on loan the follow-up management relaxed.
3 lack of systematic management of the banks, which increase the potential risk. Now, domestic commercial bank management level is not high, the lack of systematic information exchange mechanism between the various departments, credit information to the same borrower scattered in various business sectors, and a considerable part of the information had not yet been conducted network management, and it is difficult to realize the sharing of resources.
4 off the book management is serious irregularities. Illegal account management is an important problem in commercial bank's credit management at present. Its irregular operations mainly taken private account books, with subjects, and adjust accounts around table scale loans and other forms, and mainly to the Real Estate Company or other high risk areas.

The loan after the inspection:
The loan customers check: industry risk, operation risk, management status, financial status, and banking transactions;
Examination of the loan project: using the loan, project progress;
To guarantee the tracking inspection:
Guarantor: guarantee qualification, guarantee, guarantee strength of will;
Mortgage: value change, storage condition, insurance.
Risk warning: found the problem, immediately on the comprehensive inspection of enterprises, the real situation and identify the reasons for change, take corresponding measures.

1. Compared with other enterprises in the same industry, to observe whether there is consistent with the laws of the market enterprise system.
2) the management mechanism is efficient, whether there is bloated, more personnel than work available phenomenon.
In order to show whether the client has a higher management level, has the strong market competitiveness.
The organizational structure of parent, subsidiary 5 customers
Objective: to customers through the parent, subsidiary company organizational structure, to grasp and resolution related party transactions, related party guarantee business and other matters, and to provide basis for the measures of asset preservation may happen in the future, such as equity seal material.
1) capital. To whether the client directly through the capital investment or indirectly control other enterprises, and through the capital investment directly or indirectly to other enterprise control to determine whether belong to the parent, child relationship.
2) management. The existence of the main business manager at the same time as many customer management situation, judge the customer master, child relationship.
3) through customer parent, subsidiary organization structure, analysis of organizational structure is reasonable, the existence of enterprises caused by false statements, false guarantee through related party transactions; whether there exists because of the customer's parent company or subsidiary of mismanagement, and affect the loan customer relationship management activities or the future source of repayment and our situation.
6 the relationship between banks and enterprises and foreign guarantee
Objective: to understand the loan customer liabilities and contingent liabilities, found that companies with loan interest, loan to loan phenomenon, avoid bank loans into him, returned him the loan principal and interest. At the same time, the liabilities of the understanding to the customer or customer loans and owing on the loan, the ability to have a comprehensive understanding of. Grasp the key points:
1) from the client's parent, subsidiaries and Guarantee Corporation in our bank loans start date, can detect whether there is due to its parent, subsidiaries and Guarantee corporation management problems and unable to repay bank loans, and by the customer loans to repay bank loans of;
2) from the customer base, subsidiaries and Guarantee Corporation in our bank credit rating, credit and loan form can be found whether there exists because the company was unable to loans from the bank by the customers from our bank in place of the company loans, as well as the existence of insider trading subsidiary, the parent, whitewash the client's financial statements, the credit rating, credit the customer is overvalued, which is conducive to the customer from bank loans to happen.
3) on the customer credit are carried out according to group company or Associate Company way. The client part of understanding of foreign guaranty.
4) analysis of the customer or the impact of debt operation on it, and the resulting impact on our bank loans made.
5) if the customer uses its own property or funds for foreign Guarantee Corporation do mortgage, pledge, I will consider if the foreign Guarantee Corporation operating or other problems and unable to repay bank debt, thus assume joint liability for the influence of customer management activities.
Through customer relationship with him some understanding, grasp the following points:
6) I have a certain understanding of the customers in his line of credit, as I for the reference whether to grant the loan. In fact belong to judge the customers through professional evaluation on it.
7) from the client in his line of credit date, analyze whether there exists the customer from bank loans to repay his loan may.
8) analysis of ICBC trade accounted for a situation. If the customer at present in our bank loan ratio is too high, and I walk through various analyses, think the client some doubt exists, in this case, in order to ensure the safety of bank loans, to take a cautious attitude should be to the customers of new lending requirements.
(two) analysis of customer business activities
The general development situation of 1 customer
1) the absolute share of customer capital, the relative share of total capital, can view the management scale, to understand the status of the customers in the industry.
2) through the customer's market share, relative market share, can understand the status of customer product sales, and monopoly status on the market. Analysis of income and the customer development prospects.
3) by the same industry and enterprise sales (business) growth rate, the owner's equity growth rate (especially with the main competitors) comparison, may know the customer development trends in the industry and ability.
4) if the sales (business) growth rate, the owner's equity growth rate changes greatly, should explain the changes in the larger reason, and analyzes the rationality.
2 sales
Objective: to have a thorough grasp of the conditions of production and management of enterprise product. If the customer belongs to the manufacturing industry:
1) the main products and sales grasp, can analyze the customer sales (revenue) source is true.
2) through the main product sales (revenue) can be found for the main products of the degree of dependence. The main products of the market analysis and market strategy of the customer, the customer foreseeable prospects. And once the main product has the problem, will bring much impact on the customer's production and operation.
3) the dependence on the main customers, to analyze the problems once the relationship with key customers, the customer's production and operation, such as the client and other enterprises for the same B supply company, because of its success or failure and other enterprises in the competition, influence on the customer.
4) the main customers to understand and analysis of a certain degree of.
5) to check the sales contract and sales tax receipts to prove the authenticity of enterprise sales.
6) understanding of sales, is the marketing or distribution; at the same time, but must pay attention to the mode of payment.
3 the supplier
1) analysis of supply customer supplier of products is sufficient, is stable, the existence of credit conditions.
2) will appear in the customer obtain orders after raw material shortage in production

(three) the customer financial analysis
The 1 report selection
Objective: to determine the scope of financial data. Main points.
1) read summary report summary Is it right? Its wholly owned subsidiary;
2 see no holding company incorporated) whether the consolidated financial statements;
3) there is no duplication of collection, business.
The 2 important asset account
1) money. It is an important part of enterprise assets, is the direct business assets to repay bank loans and interest.
Analysis: take the enterprise at the end of the bank statement and bank deposit check report. Tracking customer capital flows, large cross section to whether or not consistent with the loan purpose, scope of business operations. This is normal. Payment for goods return: our monthly deposit / month average Monetary Fund balance. Servicing capacity: average monthly payments / month average Monetary Fund balance.
2) accounts receivable. Accounts receivable refers to the enterprise for sales of goods, products or providing services and the formation of creditor's rights. In particular, accounts receivable is refers to the enterprise for sales of goods, products or provide services and other reasons, influence the purchase customers or accept the services of the customers receive the money or other disbursement.
Authenticity: to understand the main arrears, to understand the quality of arrears, whether it is the customer's Associate Company, accounts receivable is true.
Age: under normal circumstances, accounts receivable age more long more risk, if far more than the general collection period, it should pay special attention to, if it is overdue accounts, it is necessary to consider whether it should be included in the accounts receivable.
Distribution: for accounts receivable account concentrated in a few large arrears compared to accounts receivable dispersed in arrears many, is in general risk bigger, and we should consider whether the client meter extraction of reserve for bad debts.
Products: through the accounts payable understanding, can also be found, market operation and the customers in general, if the customer product market competition is intense, in a buyer's market, more and more sell goods on credit to the customer, so that a substantial increase in accounts receivable.
Recovery period: from accounts receivable recovery period and other enterprises in the same industry in comparison, analysis of the customer product competitiveness.
3) other receivables. Other accounts receivable receivable creditor's rights: is refers to the enterprise the occurrence of non marketing activities. Generally refers to besides the notes receivable, accounts receivable and prepayments, other receivables, enterprise payment. Mainly includes: due for compensation, fines, deposit paid (such as packaging deposit), all kinds of cushion of imprest, should workers to receive payment etc.. Customer manager to understand the major arrears situation, to analyze the possibility of collection. Consider whether the client meter extraction of reserve for bad debts. Other major arrears receivable are its major shareholder.
4) inventory. Inventory: is held by an enterprise in production operation in preparation for sale, or are still in the production process, or provide the service process will consume materials or materials in production or. Including all kinds of materials, goods, in products, semi-finished products, finished products such as. Inventory of current assets of enterprises.
Reasonable inventory size: the effects of inventory storage period and scale, can take the horizontal and vertical comparison method. Comparison with the same conditions with the industry compared with the enterprise; longitudinal comparison of past relative ratio.
Stock Liquidity: inventory turnover time, a direct reflection of the business and debt paying ability, can through the inventory turnover and inventory turnover days investigation. Attention stability and marketability of stock price, the metamorphism and waste inventory elimination. Whether the stock insurance coverage, adequacy. Inventory analysis need to be adjusted, or transfer the product structure of the enterprise, to deal with in the process of products, semi-finished products and finished products according to the market price value to confirm or discount. If the customer inventories have great changes, stress analysis.
5) long-term investment. Long term investment into the long-term equity investment and the long-term debt investment two. The long-term equity investment is usually long-term holding, at any time to sell is not prepared, investment enterprise as the invested unit shareholders according to the proportion of shares held, enjoy the rights and assume the responsibility. The main focus of long-term investment banks to asset preservation.
Analysis of long-term investment. Bond exists; the existence of investment companies, investment scale and enterprise report listed equal. The size of the risk, return. The balance and the balance in the account and the annual investment budget plan comparison, analysis of whether there is abnormal condition. If have increased significantly, should focus on checking whether the virtual enterprise

Fixed assets. Fixed assets is the use of a longer term, higher unit value, and maintain the original form of physical assets in use process. Fixed assets has the following basic characteristics: more than a year and in the use process unchanged original substance use period. Life is limited (except the land). This characteristic shows that the fixed assets depreciation is required. Fixed assets are used in production and operating activities and not for sale. This feature is an important sign of distinguishing the goods of fixed assets, current assets.
Analysis of the main points: first, analysis its authenticity. To live to see the fixed assets, fixed asset ledger, according to the real market value of fixed assets. The client of fixed assets is full insurance, if not full insurance, accident disaster, customers will not be able to repay bank loans. Whether the client in full from the depreciation of fixed assets, and maintain a good, if the customer fails to depreciation of fixed assets, the value is not real, should further analysis of customer not depreciation causes, whether to belong to the business, financial problems. Analysis of the current fixed asset market value basis, the fixed asset is liquid, which relates to the customer once unable to repay bank loans, sale of fixed assets and operational costs.
7) intangible assets. Intangible assets refer to enterprises for the production of goods or provision of services, for rental to others, or the purpose of holding the management, non monetary long-term asset without physical form. Authenticity check customer intangible assets. There are no related documents. Valuation is reasonable, the amortization period are in conformity with the relevant provisions of the state. The existence of intangible assets amortization period customer adjusted by adjusting profit, asset to.
8) other necessary assets subject. Objective: the customer manager on the unstated but for the analysis of the financial status of the client plays an important role in analyzing the accounts, such as customer prepayments, construction in progress, deferred assets, prepaid expenses and other subjects for analysis.
The 3 important liability accounts
1) accounts payable. Accounts payable is incurred on the purchase of materials, goods or receiving services such as the supply of debt. Authenticity: loans have no mind to the subject. Payable to creditors, accounts payable amount, purpose, method of accounting. Pay attention to accounts payable customers without recently expired, whether the customer has sufficient funds to pay payable.
2) other payables. Other payables is refers to the enterprise in addition to notes payable, accounts payable, wages payable outside, some coping, temporary collection and other units or individuals with money, such as fixed assets leased packaging rent, deposit, cope with the overall pension. Observe whether the client can repay debt. Analysis of authenticity, customers are no more or less accrued payables, adjustment costs and profits in order to achieve the purpose of.
3) long-term payables. Long term payable refers to the addition of long-term liabilities long term loans and bonds payable outside, including accounts payable imported equipments, financing rent payable for fixed assets. To understand the truth, the subject is useless record loans.
4) other explanation liability accounts. Customer manager to liability accounts did not explain, but for the analysis of the financial status of the client plays an important role in analyzing the accounts, such as accounts receivable, taxes payable, unpaid profit, other payables and other subjects.
Analysis of 4 profitability
1) customer. Customer manager through the nearly three years of sales of the main product to customers, calculate the customer in the last few years the growth rate of sales. The sales growth rate, said compared with the previous year, the company sales (business) increased income changes, is an important index for evaluating the enterprise growth and development ability. The index of business conditions and market development ability, can be the future development trend forecast enterprise for.
2) the analysis of other profit index. Customer manager should provide in recent years customer profit of main business, other business profits, investment income, operating income, net profit, operating profit rate, profit rate of asset, the cost profit margins and net assets profit rate.
Indicator: sales (Sales) profit rate refers to the business enterprise in a certain period of time (Sales) sales (Sales) ratio of profit to net income. It shows that the enterprise each unit business (Sales) income can bring how many profit business (sales). In fact business (Sales) profit rate is a measure of the business (Sales) of profitability.
Rate of return on assets is the ratio of total profits of enterprises in a certain period of time is obtained with the average total assets. Rate of return on assets in the overall profitability of all assets of the enterprise net assets and liabilities, the.
The cost profit margins is the ratio of total profits of enterprises for a certain period of time the same amount of enterprise cost. The total cost here refers to the business (Sales) cost, business (Sales) costs, management costs, financial costs and. Cost profit rate is actually the measure from the enterprise cost point of profitability.
Net assets profit margin is the ratio of net profit enterprises within a certain period of time with the average net assets. Net profit here refers to the after tax profits of the enterprises, namely the total profit deduction should pay income tax net. Net assets profit margin is a measure of the ability of enterprises in the capital and accumulated profits, evaluate the profitability of enterprises is the core index.
Customer manager according to the requirements of the client, the business (Sales), asset, cost, net assets of the client's overall profitability.
Analysis of 5 solvency
1) liquidity ratio. It is the enterprise in a certain period ratio of liquid assets and liabilities. The liquidity ratio is a measure of the ability of enterprise short-term debt service, is to judge the enterprise short-term debt expiration, can be converted into cash to repay debt ability is an important index of the flow size. The higher the index, shows that the ability of the enterprise to repay liabilities more strong. But the index is too high, it shows that the enterprise funds utilization efficiency is low, at present, in the general

The quick ratio). It is the business of certain period ratio of quick assets to current liabilities. The index is a supplement to the current ratio, is the molecular eliminates the worst liquidity in the current assets inventories, short-term debt calculation enterprise actual capacity to repay, more accurate than the current ratio. The index value is higher, show the ability of the enterprise to repay liabilities more strong, generally speaking, the enterprise quick ratio remained at 100% shows that the enterprise has a good solvency and liquidity structure reasonable.
3) the rate of assets and liabilities. It refers to the ratio of total liabilities of enterprises in a certain period with total assets. The rate of assets and liabilities that the total assets of the enterprise how many assets through the liabilities, the index is a comprehensive index of evaluation of the level of enterprise liability. In general, the normal balance business borrowing rate should be lower than 75% (business except); if the enterprise debt to asset ratio higher than 100%, the enterprise has more liabilities than assets.
4) total debt to /EBITDA. It refers to the total debt to the interest, tax revenue, folding stand size. This indicator reflects the enterprises to create profits before tax and detained in the enterprise fixed assets depreciation, amortization expense before interest payments on total debt guarantee ability. The index is smaller, the enterprise debt capacity is higher, otherwise, the enterprise debt is relatively weak. In general, the general level of the index is about 5, the good enterprise index can reach 1.
5) cash ratio. It refers to the ratio of cash and cash equivalents and current liabilities. The index ratio more carefully reflect the solvency of enterprises specific speed.
The five reflecting debt paying ability indicators are interrelated.
The rate of assets and liabilities: reflects the ability of total client assets total repayment of debt, is the overall solvency.
Flow rate: reflect is the removal of total assets, long-term investment in fixed assets, intangible assets and other assets is not easy for the ability to repay bank debt of enterprise assets remaining after the current assets to repay short-term debt.
The quick ratio: is the ability to inventory liquidation ability eliminate current assets current assets after the repayment of short-term debt.
/EBITDA: gross debt is the reflection of the net profit, the customer is easy to repay bank debt of fixed assets depreciation, amortization, solvency tax total repayment debt customer interest and income.
Cash ratio is: can reflect the ability of customers to repay short-term debt index. Because the cash and cash equivalents is the customer cash, bank deposits, other monetary funds and cash equivalents (enterprise with short period, high liquidity, easy to transform into known amounts of cash, short-term investment value changes little risk). Usually buy in 3 months or less is expired or can be converted to cash investment.
Analysis of 6 operating capacity
Customer manager should calculate the accounts receivable turnover days, inventory turnover days, total assets turnover, turnover rate of fixed assets.
1) accounts receivable turnover in days. Days shorter, the accounts receivable turnover is faster, more efficient, but efficiency is low.
2) inventory turnover days is a reflection of the sales and inventory stock status. Turnover days shorter, the backlog of inventory turnover fast, small, liquidity strong; on the contrary, the low rate of inventory turnover, indicate that purchase excess, inventory backlog.
3) total assets turnover rate can be used to analyze the efficiency in the use of all of the assets of the borrower. The higher the index, the total assets operation efficiency.
4) fixed assets turnover rate is high, the fixed assets that the borrower is fully utilized, the right investment, reasonable structure, with high efficiency.
Analysis of 7 cash flow
Customer for at least one year to provide a copy of the statement of cash flows. Cash flow analysis. The statement of cash flows is one of the most able to reflect enterprise management effect and debt paying ability. Grasp the key points:
Net increase in cash analysis: can not be negative. Structure analysis: focusing on the analysis of development trend of operating cash flow. In general, operating cash inflow is larger than the total of the short-term debt, the client will be able to repay short-term debt; otherwise, the customer may not have the ability to repay short-term debt.
Cash flow: cash flow in business activities: cash inflows included cash sales income, interest and dividends in cash income, VAT output tax and export tax rebates and other business income in cash; cash outflows include purchase cash payments, operating expenses cash payments, interest payment, pay taxes and other business cash expenditure.
Cash flow investment activities: cash inflows include the sale of securities, the sale of fixed assets and to recover the principal and interest of foreign investment; cash outflows include the purchase of securities and the acquisition of fixed assets.
Cash flows from financing activities include: cash inflows of short-term borrowings and long-term borrowings, and issuing shares or bonds; cash outflows to repay the loan principal include cash and cash dividend.
Analysis of 8 first and two source of repayment reliability
Example: analysis of a customer first and two source of repayment reliability. Loans will be some risk, if the enterprises through their own business can not timely repayment, possibility would then analysis the second source of repayment, in order to maximize the reduction of bank credit risk.

Guaranteed analysis (four)
Customer manager statement. Objective: to clear the double underwriting; clear field underwriting underwriting; clear responsibility.
1 class:
1) the guarantee contract, loan underwriting books to sign, not after the loan enterprises transfer.
2) by the Associate Company guarantee, compensatory ability is weak.
3) the listing Corporation can not provide a guarantee for its parent company.
2 against (quality) and class:
1) land mortgage, in consideration of its value at the same time, but also to consider its liquidation value.
2) consider land mortgage validity at the same time, but must pay attention to its effectiveness. Whether the full payment of land leasing.

Design of the loan after the inspection standard text "

(a) loans for seventh working days after the inspection
Loans for seventh working days after the inspection is determined in accordance with the requirements of head office, if loans 7 working days, there is no change in the loan enterprise funds, account manager in 7 working days, but also a day for inspection.
1, the basic situation of loan
New loans extended in seventh working days, customer manager tracking on the loan after the release of the funds flow. To specify the large flow of capital amount, payment method and the payee.
2, the use of the loans description
Customer manager is described from the following aspects:
(1) whether the funds flow to the customer account application and agreement with customer borrowing in loan agreement.
(2) customers such as supplier change, resulting in the use of funds and loans to customers for different purposes, to explain, and explain the business and customer related to production, whether it is the customer's main.
(3) to perform the records of customer and supplier contracts.
  (two) a month before the loan maturity examination
The loan is due before a month, aims to urge the client manager and urge enterprises to timely repayment, the first and the second source of repayment, the repayment of funds.
1, the loan maturity
The types, maturity loans, guarantee form, understand the basic situation of people.
2, through the old loan history tracking
Through the old loan credit risk is produced in high incidence area, hidden problems more. For a long time did not return, rely on through the old to maintain the normal morphology of the loans to follow, in order to find the problem in time, as soon as possible to avoid loan risk.
3, the customer cash flow status and estimated repayment conditions
Through the cash flow analysis, prediction of enterprises through the first source of repayment repayment, and the combination of enterprises according to the repayment, banks have loan disposal space, make the repayment plan.
4, the guarantor status
Guaranteed analysis performance and the possibility to ensure the performance of people, to explain and compensatory possibility.
5, arrived in (Qualitative) and material condition
On arrival (quality) and the possibility of understanding and the liquidation, and compliance, legality, validity analysis, content analysis including: the borrower against (quality) of collateral conditions. Third people arrive at (matter) situation and analysis. Analysis of the market value of collateral. Against (quality) of collateral risk analysis.
6, summarize the loan to the customer and the customer perspective
The loans after the customer asset structure, changes in production capacity, management, sales, market changes, customer's development in the future, I for the loan on the customer role. The purpose is to determine whether the bank is necessary to continue, and the customer maintain financing relationship and puts forward the disposal of non-performing loans.
(three) the customer post loan examination
Customer credit check after the bank to a comprehensive understanding of the situation of production and operation enterprises, in order to grasp the risk of loan. Can refer to "text" pre loan investigation standard in understanding of the enterprise production and operation of the content.
(four) major abnormalities
Customer manager on the enterprise debt, loans overdue and acceptance, guarantees and credit expires on customer management, major anomalies explanation, and put forward a preliminary opinion.