A Study On Improvement Of Financial Analysis In Credit Investigation In Chenzhou Subbranch Of PSBC

For banks,to some extent,business development is the source of vitality,and risk management is the lifeblood.At present,most profits of commercial banks in our country come from interests spreads of deposit and loan,and credit risk is the most realistic risk that banks face.In the economic downturn in China from 2015 to 2016,the bank credit risk has been increasingly exposed,and the non-performing loan balance and ratio greatly upgraded.As such,to control the credit risk has become the premise for the sustainable development of banks.Meanwhile,for the limited resources of large-scare and high-quality enterprise,competition within the trade has been becoming intensively,and thus it leaves the bank credit a new challenge on how to choose the good customers from the bad in the credit survey,and grand credits accordingly.In the work flow,careful investigation into the borrower by the customer manager becomes the first important step in the risk management,for it will provide necessary data and information for the following examination and post-loan supervision.Financial analysis before loan release is the major support for the credit granting,and in a way determines the rationality and correctness of the granting.The postal savings bank of China as a large state-owned commercial bank has its history not too long,and the credit investigation is still in its preliminary stage of development.Thus,this article proceeds from the relationship between credit risk and financial analysis,and then shifts to the empirical research about the credit investigation and financial analysis before loan in Chenzhou postal savings bank,so as to find out the problems that remain:(1)insufficient analysis of the operating risk under macro-economy;(2)unreliable authenticity of the accounting data;(3)inflexible financial analysis index;(4)incomplete financial analysis system by not incorporating the correlated enterprises;(5)shortage of in-depth business outlook and risk disclosure.The due reasons of these problems are further analyzed as:(1)incomprehensive understanding of the industry risk;(2)mismatched information between banks and loan enterprises;(3)irrational use of financial analysis indicators;(4)undervalued the future financial analysis.For the status quo of Chenzhou postal savings bank,corresponding measures are proposed in the study.such as strengthening strategic navigation,adjusting accounting data,improving financial analysis indicators,valuing financial development potentials,etc.,so as to optimize credit financial analysis,improve risk identification and support credit decisions,and earn ultimately.In the study,some improvement upon the financial analysis of the borrowers has been achieved,with the aim to precisely predict the repayment of debt on the part of the borrowers,and meanwhile provide necessary information for the credit decisions by banks at last.