The Research Of The Credit Alert's Loans' Risk Of SMEs According To Accounting

In order to stimulate domestic demand, increase employment, China's current promote vigorously encouraged the development of SME. The various commercial banks to respond to national call to carry out the SME credit business. However, the Credit Alert's risk of SME loans is one of commercial banks' difficult problems, which is facing to be resolved. Therefore, this thesis devoted to the Credit Alert's risk of SME loans to carry out the research.This paper analyzes the current social and describes some relevant basic theoretical of the Credit Alert, analysis of some of the existing early-warning models as the basis for this study. At the same time, these theses analyze the present situation of SME's Credit Alert and existing problems in China's commercial banks. Based on the above basis, the writer creative put forward a model, which is fit for China's commercial banks' early warning of small and medium enterprises——SME-Credit alert model. This model is mainly based on the accounting practices of China make it more operational and feasibility, and verify it in a business of Shanghai Pu Dong Development Bank's Lanzhou branch. Finally, the writer evolves the research of SME-Credit alert model, and tack a long view of the further research.