The Construction Of Commercial Banking Financial Statement Analysis System

With the development of capital markets, People have paid more attention to thefinancial statement. Through the accounting data of the financial statement, business userscan find out the business performance of enterprises, discern the quality of enterprises andthey can predict the future of enterprises. That is to say, through the analysis of theaccounting data offered by enterprise’s value and predict the development prospects ofenterprises, so that the business users can make rational decision.This text discusses how to make use of financial statement to estimate enterprise’s value.On the basis of the traditional analysis of enterprise’s value, the paper points out thedeficiencies of the traditional financial statements analysis. Financial statements ofcommercial banks as the existence of a special nature, so, in the use of this improvedunderstanding of the financial statements of corporate value system, the fully taking intoaccount the special nature of commercial bank itself. This research focuses on the financialstatements of commercial banks to reveal the value of commercial bank.The paper first describes the relationship between financial statements and enterprisevalue, and come to the conclusion that the financial statements are the information carrier ofthe enterprise value. Analysis of the financial statements through financial date is the tool toestimate the value of the enterprise. Then the paper analyses the limitation of the traditionalfinancial statements themselves, financial index and traditional method. After that, the papermake improvement in the three aspects, therefore, the analysis of enterprise value and thefinancial statements become more relevant. And then the paper makes further analysis of thefinancial statement in order to understand the value of enterprise better. Finally the paper usesa case study to show how to analyze enterprise value by the improved financial statementanalysis system.