实战银行***：企业财务分析（升级版） 阿里云 lit azw3 txt pdf caj 下载 在线

本书重点阐述***人员应掌握财务分析基本原理和辩证关系，明确***管理中*主要的人际关系；有效识别报表的性质；阐述具体问题具体分析理论的重要性。阐述企业报表中各科目所体现的业务性质、增减变化一般规律、发生异常的可能情况；完全从实战角度阐述企业编报中可能虚增资产和收入、虚减负债和成本等一般规律，是本书的重点。阐述编制现金流量表的一般方法，重点介绍“倒推法”，有利于解决多数***人员不懂得编制现金流量表。 读者对象是***从业人员，包括银行、非银行金融机构、网上金融、小贷公司等机构的人员。

目 录

章 概述 ······································································································1

节 ***管理中的人际关系 ······················································1

第二节 调查失败和经营失败 ··························································3

第三节 定性分析与定量分析 ··························································3

第四节 大中型与小微企业分析侧重点 ···········································5

第五节 企业财务报表类型与财务实质分析 ··································10

第六节 调查中的策略运用 ····························································14

第七节 具体问题具体分析 ····························································15

第二章 前期准备 ····························································································17

节 了解企业基本情况 ····························································17

第二节 获取基本信息 ···································································23

第三章 资产项目分析攻略 ···········································································25

节 货币资金 ···········································································25

第二节 应收票据 ···········································································29

第三节 应收账款 ···········································································31

第四节 预付款项 ···········································································38

第五节 其他应收款 ·······································································40

第四节管理费用 ··········································································100 

第五节财务费用 ··········································································101 

第六节资产减值损失 ··································································102 

第七节投资收益 ··········································································103 

第八节公允价值变动损益 ···························································104 

第九节营业外收支 ······································································105 

第六章现金流量分析攻略 ·········································································107 

节现金流量表的概念及作用 ···············································107 

第二节现金流量表的分类 ···························································108 

第三节现金流量表的编制案例及分析 ········································111 

第四节倒推法编制简单现金流量表 ············································120 

第七章财务指标分析··················································································123 

节偿债能力指标 ··································································124 

第二节运营能力指标 ··································································130 

第三节发展潜力指标 ··································································134 

第四节获利能力指标及综合指标分析 ········································136 

第八章基础案例分析攻略 ·········································································141 

节企业财务分析的流程 ·······················································141 

第二节企业税务报表分析攻略 ···················································146 

第三节企业银行报表分析攻略 ···················································163 

第四节企业银行报表与税务报表对比分析攻略 ·························172 

第五节中小企业财务分析攻略 ···················································180 

第六节小微企业财务分析攻略 ···················································189 

第七节企业集团合并报表分析攻略 ············································192 

徐王强  中国注册会计师、国际注册内部审计师。从事银行工作17年，会计师事务所工作7年。基层工作阅历丰富，理论功底深厚，政策研究水平高，历经区域金融危机，实战经验丰富，曾任多家大中型企业财务顾问，洞悉企业与银行之间围绕融资业务的需求及***风险，掌握银企双方业务关键契合点和风险点。提出有效的解决方法和路径，成功实现企业融资，并有效控制银行***风险，实现银企双赢，共同发展。

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编辑推荐

本书重点阐述***人员应掌握财务分析基本原理和辩证关系，明确***管理中*主要的人际关系；有效识别报表的性质；阐述具体问题具体分析理论的重要性。阐述企业报表中各科目所体现的业务性质、增减变化一般规律、发生异常的可能情况；完全从实战角度阐述企业编报中可能虚增资产和收入、虚减负债和成本等一般规律，是本书的重点。阐述编制现金流量表的一般方法，重点介绍“倒推法”，有利于解决多数***人员不懂得编制现金流量表。

读者对象是***从业人员，包括银行、非银行金融机构、网上金融、小贷公司等机构的人员。

前言

前 言

2013年以来，我国银行业发展日新月异，对实体经济的支持有目共睹，

到2018年年末，全国贷款总额已达110.5万亿元，比2013年增加51.3万

亿元，增长86.66%。然而国际金融危机后续影响仍在，借款人经营不善、

多头投资、对外担保、逃废债等影响导致的信用风险持续暴露、节节攀升；

部分银行员工道德风险、合规风险事件屡屡发生，银行***资产质量持续

恶化的局面尚未得到根本扭转。

截至2018年年末，全国不良贷款2.03万亿元，比2013年年末增加1.43

万亿元，增长238.33%，不良率达到1.83%，比2013年上升0.83个百分

点，增幅83%，受不良贷款影响，拨备覆盖率由2013年的282.7%下降至

186.31%，资本利润率也由19.17%下降至11.73%，不良贷款对银行主要

监管指标的负面影响深远！

***的***以来，监管部门为严防出现系统性金融风险，出台了一系

列整治金融市场乱象、促进银行合规经营的措施，如建立或完善企业和个

人征信系统、国家企业信用信息公示系统、法院系统等，丰富了银行获取

企业及个人信用、股权、涉诉等方面信息，银行在获取借款人的财务及非

财务信息方面有明显改善。

但近年来企业多领域投资、跨界经营，子公司孙公司层出不穷，且交

叉持股，关联企业资金往来频繁，财务会计核算更加复杂，财务信息不对称，

真真假假，鱼目混珠，甄别难度极大，财务分析面临的困难更多，如何准

确评估借款人的财务状况、经营成果，降低***风险，这仍是银行的短板。

《实战银行***：企业财务分析》版出版至今，对企业财务分析

的基本原理仍客观全面，且行之有效，但企业财务分析所处的内外部环境

已发生了巨大变化，财务分析的方法、内容、重点等，也应与时俱进，因

此作者做了升级版对其加以充实和完善，使之更加贴近实战。

本书特别强调要重视企业税务报表，但在实务中有很多银行***调查、

审核、审批人员却不以为然，认为税务报表中有很多账外销售、应收应付

账款等因素的存在，可利用性不高。

其实不然，2016 年以来，国家税务部门“金税三期工程”已在全国范

围内逐步实施，企业账外经营现象已逐年减少，税务报表也逐步向企业真

实的财务信息靠拢；2017 年国家税务总局和中国银行业监督管理委员会联

合下发《关于进一步推动“银税互动”工作的通知》，银税合作逐步深入，

银行通过税务部门获取借款企业财务信息变得更加方便和可行。

近年来，我国证券市场对上市公司财务信息质量要求更高，全国近3 500 

家上市公司涵盖110 多个细分行业，其公开的财务信息也更容易取得，这些

财务报表及附注信息准确性甚高，必将更加有利于银行将借款人的财务信息

与上市公司进行对比分析，更能准确评估借款人偿债能力和盈利能力，对

于降低银行***风险，必将产生积极影响。

当然，高质量的企业财务分析是一项复杂的技术活儿，是银行***人

员在***政策和知识、企业财务管理、经济法、税法、审计等专业知识和

人际沟通协调能力的综合体现。本书重点就其中涉及的常用财务分析方法

和执业经验进行阐述和交流，希望能起到抛砖引玉的效果，增强***从业

人员对借款人财务分析能力，提高贷款调查及审查报告质量，降低银行整

体***资产风险。

作者