| As financial intermediaries, the banking is always associated with various kinds of risks since their appearance. Only taking effective measures to pursue profits and avoid disadvantages could fundamentally ensure the sustainable development and prudent operation of the banking. Credit business has always been the core of the assets in commercial banks and provides the most important and the most stable source to gain profit, credit risks have become the one which are the most crucial and need more attention in all kinds of risks during the commercial banks’daily operation. In recent years, China’s economy has been epitomized by three major trends where the real economy are weaker and weaker, Business Cycle Index is falling continuously and the enterprises are generally lack of liquidity. The negative impacts reflected in the field of commercial banks are the dropping of assets quality and continuous rising of non-performing loan ratio and non-performing loans, which erodes the banks’ net profit and has become the biggest challenge banks are faced with.In order to make the credit risk management, commercial banks should not only take an active part in dealing with risks revealed, but also effectively recognize the potential risks before making credit decisions. As the key step in the credit operational process, the financial analysis to borrowers could help commercial banks lay a solid foundation to identify risks and then avoid risks. For now, however, there are so many deficiencies in the current financial analysis index system, such as fail to effectively judge the quality of accounting information, the lack of systematic financial analysis design and so on. This shows that the financial analysis index system of commercial banks should be optimized accordingly to ensure its function to be given full play. Only in this way, the root of not-performing loan could be cut off, the quality of credit assets could be improved and the banking could develop in a healthy and sustainable way.On the basis of the study of relevant domestic and abroad literatures and theories, this paper takes sub-branch B of Construction Bank as an example to make an in-depth study of its present financial analysis index system, and analyze the problems existing in the current work of financial analysis in detail as well as propose an industry-specific system with clear-state construction and definite weight. Combing the methods of qualitative and quantitative analysis, this paper is based on the analysis of the subject’s actual conditions and leading industry, and brings in the quantitative indicators such as the cash flow and qualitative indicators as alteration of auditing business. What’s more, this paper adopts the Analytic Hierarchy Process to determine the weight of each index and use Fuzzy Comprehensive Evaluation Method to analyze borrowers’ general financial situation. In this paper, the researcher put the newly-constructed index system into practice in the case of R Company and found that this system could reflect borrowers’ financial situations and their states in this industry more straightforwardly. At the same time, it could help client managers understand the weakness of an enterprise’s financial condition. Therefore, an in-depth analysis should be carried out according to the lower-score index to find out the potential risks, improve the efficiency and scientificity of the evaluation system. |
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