【正文】 行統(tǒng)一授信管理暫行辦法》、浦銀信管〖 1999〗第 8 號(hào)《企事業(yè)法人客 戶最高綜合授信限額定量測(cè)算暫行辦法》嚴(yán)格執(zhí)行。近三年客戶所作營(yíng)運(yùn)和效益計(jì)劃與實(shí)際結(jié)果的比較分析。指標(biāo)值越大，經(jīng)營(yíng)現(xiàn)金活動(dòng)產(chǎn)生的現(xiàn)金凈流量越穩(wěn)定。 該比率一般應(yīng)該大于1，大于2的情況下才表明企業(yè)具備足夠的到期償債能力。D、經(jīng)營(yíng)現(xiàn) 金流量與 債務(wù)總額 比率經(jīng)營(yíng)現(xiàn)金流量與債務(wù)總額比率=經(jīng)營(yíng)現(xiàn)金流量/債務(wù)總額*100%該指標(biāo)反映了企業(yè)每年的經(jīng)營(yíng)現(xiàn)金流量?jī)敻端袀鶆?wù)的能力。如果經(jīng)營(yíng)凈現(xiàn)金流量為負(fù)值， 該指標(biāo)就會(huì)為負(fù)值，但 這并不影響結(jié)論，因?yàn)樵撝笜?biāo)是從動(dòng)態(tài)角度來(lái)考察企業(yè)的短期償債能力，與一般從資產(chǎn)負(fù)債表或損益表中靜態(tài)計(jì)算的指標(biāo)數(shù)值不同，負(fù)值是無(wú)實(shí)際意義的。該項(xiàng)比率越高，說(shuō)明企業(yè)的盈利越穩(wěn)定?！頒、總資產(chǎn)利潤(rùn)率 總資產(chǎn)利潤(rùn)率=利潤(rùn)總額/平均資產(chǎn)總額 總資產(chǎn)利潤(rùn)率指標(biāo)反映企業(yè)總資產(chǎn)能夠獲得利潤(rùn)的能力，該指標(biāo)越高，表明22 / 37資產(chǎn)利用效果越好。營(yíng)運(yùn)資金周轉(zhuǎn)速度反映了資金使用效率，較高的周轉(zhuǎn) 速度說(shuō)明企業(yè)只需要用較少的營(yíng)運(yùn)資金，即可實(shí)現(xiàn)較多的銷售收入，相應(yīng)體現(xiàn)了企 業(yè)具有良好的償債能力和盈利能力；但是過(guò)高的周轉(zhuǎn)速度則表明企業(yè)營(yíng)運(yùn)資金不足，業(yè)務(wù)規(guī)模太大，超 過(guò)了 實(shí)際能力，可能將 處于周轉(zhuǎn)不靈，特別 是清償危機(jī)中。 .................................................................9總 體 發(fā) 展情況 .............................................................................................................................................9經(jīng)營(yíng)環(huán) 境 .....................................................................................................................................................9產(chǎn) 品分析 .....................................................................................................................................................9產(chǎn) 品 銷 售情況 .............................................................................................................................................9供 應(yīng) 商 .........................................................................................................................................................9主要裝 備 ...................................................................................................................................................10研究開(kāi) 發(fā) 能力 ...........................................................................................................................................10行 業(yè)發(fā) 展 趨勢(shì) ...........................................................................................................................................10經(jīng)營(yíng) 管理分析 ...........................................................................................................................................10重要事 項(xiàng) 提示 .........................................................................................................................................10（三）客戶財(cái)務(wù)狀況分析 ..............................................................................................10資產(chǎn)負(fù)債結(jié) 構(gòu)分析 ...................................................................................................................................10損 益分析 ...................................................................................................................................................15營(yíng) 運(yùn)能力分析 ...........................................................................................................................................15盈利能力分析 ...........................................................................................................................................17償債 能力分析 ...........................................................................................................................................19現(xiàn) 金流量分析 ...........................................................................................................................................22其他分析 ...................................................................................................................................................24三、受信人信用等級(jí)評(píng)定 ...........................................................................................24四、受信人的授信需求 ...............................................................................................24（一）、授信需求分析 ...................................................................................................245 / 37（二）、資金周轉(zhuǎn) ...........................................................................................................27（三）、項(xiàng)目建設(shè)及固定資產(chǎn)購(gòu)置 ...............................................................................27（四）、第一還款來(lái)源分析 ...........................................................................................27五、授信限額測(cè)算 .......................................................................................................27（一）、授信測(cè)算 ...........................................................................................................27（二）、授信種類分析 ...................................................................................................27六、受信人競(jìng)爭(zhēng)能力分析 ...........................................................................................28（一）、受信人經(jīng)營(yíng)戰(zhàn)略分析 .......................................................................................28（二）、受信人核心競(jìng)爭(zhēng)力分析 ...................................................................................28七、授信擔(dān)保分析 .......................................................................................................28（一）、保證分析 ...........................................................................................................28（二）、抵（質(zhì)）押 ...........................................................................................................29八、綜合效益分析 .......................................................................................................30（一）、貸款收益分析 ...................................................................................................30（二）、存款收益分析 ...................................................................................................30（三）、中間業(yè)務(wù)收益 ...................................................................................................30（四）、其他綜合收益 ...................................................................................................30九、風(fēng)險(xiǎn)分析與防范 ...................................................................................................31（一）風(fēng)險(xiǎn)分析 ..............................................................................................................31定量分析 ..................................................................................