基于财务报表分析的商业银行信贷决策研究——以东莞农村商业银行为例 [摘 要]信贷决策是商业银行经营管理的核心。在不良贷款余额和不良率的双升、利润增速放缓的考验下，商业银行在信贷决策中如何通过准确的识别、量化、监测和处理财务信息，来实施信贷决策的有效控制成为其得以生存和稳健发展的关键。通过东莞农村商业银行（以下统称为东莞农商行）对东莞精密数控设备有限公司（以下统称为数控公司）申请信贷业务案例的研究，进行进一步分析。截至 2017 年末，东莞农商行在信贷市场连续 21 年居东莞市银行业首位，该银行在信贷决策中财务报表分析的应用具有代表性。因此，根据东莞农商行现行研究方式开展深入分析，复原现实工作中调查报告对财务报表分析的最初面貌，得到调查结果，进一步明确目前分析方式的缺点，研发出健全的符合东莞农商行信贷需求的财务报表分析系统。 [关键词]商业银行；信贷决策；财务报表分析 Research on Credit Decision of Commercial Bank’s Financial Statement AnalysisAbstract ： Loan decision-making is the core issue of commercial bank management. Under the test of rising of non-performing loan balance and non-performing loan ratio and the slowdown of profit growth, how to effectively control the credit decision by commercial banks in the credit decision-making process by accurately identifying, quantifying, monitoring and processing the financial information become the key to survival and steady development. The case was a research of Dongguan Precision Numerical Control Equipment Co., Ltd. (referred to as: NC), studied by Dongguan Rural Commercial Bank (referred to as: RCB). At the end of 2017, Dongguan Rural Commercial Bank was top of the banking sector in Dongguan City for 21 consecutive years in the credit market. The analysis of bank's financial statements in credit decision-making is representative. Therefore, the author conducts a complete analysis, restores the original appearance of the investigation report on the actual financial st...
