| The spreads of the loan-to-deposit rate are the most important profits of commercial banks in China. The credit risk has become the vital risks of commercial banks. Controlling the credit risk is the condition of the stable operation for commercial banks. Commercial banks not only want to eliminate the happened risks but also want to identify and prevent potential risks.Rural Bank is sensitive to market factors and policy factors as a new product of the rural financial system reform. The rural Banks'service object mostly are small-scale, micro-finance and " three dimensional rural " enterprise. So when rural banks operating flexibly and effectively rural banks should also focus on prevention of credit risk. In the current credit decision-making process, analyzing and evaluating enterprise financial situation can help banks make credit decisions before an enterprise has the financial crisis. Therefore, financial analysis method can effectively identify and control credit risk. Thereby reasonable financial analysis can contribute to the stable development of rural banks.This thesis has researched CHANGSHA XINGSHA SRCB RURAL BANK' financial analysis status quo. The paper focus on researching the Bank's problems of the financial analysis system, such as lacking the research of macro environment and industry risk, debased quality analysis of financial data, missing financial indicators and accounting analysis, lack of financial forecast and lack of the financial early warning system. The paper analyzes the causes of these problems. In order to solve these problems, we suggest to put forward the Harvard Analytical Framework to establish a four dimension framework of credit financial analysis system for the bank. We would like to Improve the financial analysis system's strategic level, the quality of accounting information, financial analysis and financial forecast. It aims to achieve the purpose of helping the bank identify and prevent credit risk. |
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