实战银行信贷：企业财务分析（升级版） 下载 pdf 百度网盘 epub 免费 2025 电子版 mobi 在线

本书重点阐述信贷人员应掌握财务分析基本原理和辩证关系，明确信贷管理中*主要的人际关系；有效识别报表的性质；阐述具体问题具体分析理论的重要性。阐述企业报表中各科目所体现的业务性质、增减变化一般规律、发生异常的可能情况；完全从实战角度阐述企业编报中可能虚增资产和收入、虚减负债和成本等一般规律，是本书的重点。阐述编制现金流量表的一般方法，重点介绍“倒推法”，有利于解决多数信贷人员不懂得编制现金流量表。 读者对象是信贷从业人员，包括银行、非银行金融机构、网上金融、小贷公司等机构的人员。

目 录

章 概述 ······································································································1

节 信贷管理中的人际关系 ······················································1

第二节 调查失败和经营失败 ··························································3

第三节 定性分析与定量分析 ··························································3

第四节 大中型与小微企业分析侧重点 ···········································5

第五节 企业财务报表类型与财务实质分析 ··································10

第六节 调查中的策略运用 ····························································14

第七节 具体问题具体分析 ····························································15

第二章 前期准备 ····························································································17

节 了解企业基本情况 ····························································17

第二节 获取基本信息 ···································································23

第三章 资产项目分析攻略 ···········································································25

节 货币资金 ···········································································25

第二节 应收票据 ···········································································29

第三节 应收账款 ···········································································31

第四节 预付款项 ···········································································38

第五节 其他应收款 ·······································································40

第四节管理费用 ··········································································100 

第五节财务费用 ··········································································101 

第六节资产减值损失 ··································································102 

第七节投资收益 ··········································································103 

第八节公允价值变动损益 ···························································104 

第九节营业外收支 ······································································105 

第六章现金流量分析攻略 ·········································································107 

节现金流量表的概念及作用 ···············································107 

第二节现金流量表的分类 ···························································108 

第三节现金流量表的编制案例及分析 ········································111 

第四节倒推法编制简单现金流量表 ············································120 

第七章财务指标分析··················································································123 

节偿债能力指标 ··································································124 

第二节运营能力指标 ··································································130 

第三节发展潜力指标 ··································································134 

第四节获利能力指标及综合指标分析 ········································136 

第八章基础案例分析攻略 ·········································································141 

节企业财务分析的流程 ·······················································141 

第二节企业税务报表分析攻略 ···················································146 

第三节企业银行报表分析攻略 ···················································163 

第四节企业银行报表与税务报表对比分析攻略 ·························172 

第五节中小企业财务分析攻略 ···················································180 

第六节小微企业财务分析攻略 ···················································189 

第七节企业集团合并报表分析攻略 ············································192 

徐王强  中国注册会计师、国际注册内部审计师。从事银行工作17年，会计师事务所工作7年。基层工作阅历丰富，理论功底深厚，政策研究水平高，历经区域金融危机，实战经验丰富，曾任多家大中型企业财务顾问，洞悉企业与银行之间围绕融资业务的需求及信贷风险，掌握银企双方业务关键契合点和风险点。提出有效的解决方法和路径，成功实现企业融资，并有效控制银行信贷风险，实现银企双赢，共同发展。

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编辑推荐

本书重点阐述信贷人员应掌握财务分析基本原理和辩证关系，明确信贷管理中*主要的人际关系；有效识别报表的性质；阐述具体问题具体分析理论的重要性。阐述企业报表中各科目所体现的业务性质、增减变化一般规律、发生异常的可能情况；完全从实战角度阐述企业编报中可能虚增资产和收入、虚减负债和成本等一般规律，是本书的重点。阐述编制现金流量表的一般方法，重点介绍“倒推法”，有利于解决多数信贷人员不懂得编制现金流量表。

读者对象是信贷从业人员，包括银行、非银行金融机构、网上金融、小贷公司等机构的人员。

前言

前 言

2013年以来，我国银行业发展日新月异，对实体经济的支持有目共睹，

到2018年年末，全国贷款总额已达110.5万亿元，比2013年增加51.3万

亿元，增长86.66%。然而国际金融危机后续影响仍在，借款人经营不善、

多头投资、对外担保、逃废债等影响导致的信用风险持续暴露、节节攀升；

部分银行员工道德风险、合规风险事件屡屡发生，银行信贷资产质量持续

恶化的局面尚未得到根本扭转。

截至2018年年末，全国不良贷款2.03万亿元，比2013年年末增加1.43

万亿元，增长238.33%，不良率达到1.83%，比2013年上升0.83个百分

点，增幅83%，受不良贷款影响，拨备覆盖率由2013年的282.7%下降至

186.31%，资本利润率也由19.17%下降至11.73%，不良贷款对银行主要

监管指标的负面影响深远！

党的十八大以来，监管部门为严防出现系统性金融风险，出台了一系

列整治金融市场乱象、促进银行合规经营的措施，如建立或完善企业和个

人征信系统、国家企业信用信息公示系统、法院系统等，丰富了银行获取

企业及个人信用、股权、涉诉等方面信息，银行在获取借款人的财务及非

财务信息方面有明显改善。

但近年来企业多领域投资、跨界经营，子公司孙公司层出不穷，且交

叉持股，关联企业资金往来频繁，财务会计核算更加复杂，财务信息不对称，

真真假假，鱼目混珠，甄别难度极大，财务分析面临的困难更多，如何准

确评估借款人的财务状况、经营成果，降低信贷风险，这仍是银行的短板。

《实战银行信贷：企业财务分析》版出版至今，对企业财务分析

的基本原理仍客观全面，且行之有效，但企业财务分析所处的内外部环境

已发生了巨大变化，财务分析的方法、内容、重点等，也应与时俱进，因

此作者做了升级版对其加以充实和完善，使之更加贴近实战。

本书特别强调要重视企业税务报表，但在实务中有很多银行信贷调查、

审核、审批人员却不以为然，认为税务报表中有很多账外销售、应收应付

账款等因素的存在，可利用性不高。

其实不然，2016 年以来，国家税务部门“金税三期工程”已在全国范

围内逐步实施，企业账外经营现象已逐年减少，税务报表也逐步向企业真

实的财务信息靠拢；2017 年国家税务总局和中国银行业监督管理委员会联

合下发《关于进一步推动“银税互动”工作的通知》，银税合作逐步深入，

银行通过税务部门获取借款企业财务信息变得更加方便和可行。

近年来，我国证券市场对上市公司财务信息质量要求更高，全国近3 500 

家上市公司涵盖110 多个细分行业，其公开的财务信息也更容易取得，这些

财务报表及附注信息准确性甚高，必将更加有利于银行将借款人的财务信息

与上市公司进行对比分析，更能准确评估借款人偿债能力和盈利能力，对

于降低银行信贷风险，必将产生积极影响。

当然，高质量的企业财务分析是一项复杂的技术活儿，是银行信贷人

员在信贷政策和知识、企业财务管理、经济法、税法、审计等专业知识和

人际沟通协调能力的综合体现。本书重点就其中涉及的常用财务分析方法

和执业经验进行阐述和交流，希望能起到抛砖引玉的效果，增强信贷从业

人员对借款人财务分析能力，提高贷款调查及审查报告质量，降低银行整

体信贷资产风险。

作者