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近年来,为有效对抗经济下行带来的风险,金融机构普遍上移目标客户群,客户群从单一中小企业调整至多家关联的大中型企业;信用风险评价模式从原来以单一的中小企业为主逐渐演变为以多家关联企业联合评价为主。针对关联企业、关联交易及资金往来的财务合并规范性评价的探索日益迫切。本文介绍了量化分析关联企业财务合并规范性,旨在解决现存的实际问题和提升多家关联企业联合评价的效率与质量。
In recent years, in order to effectively combat the risks brought by the economic downturn, financial institutions generally shift their target customer base and their customer base from a single medium-sized and small enterprises to large and medium-sized enterprises with multiple connections; the credit risk evaluation model has been dominated by a single small and medium-sized enterprise Gradually evolved to a number of affiliated enterprises based evaluation. Exploring the normative evaluation of financial consolidation for related enterprises, related party transactions and capital transactions is increasingly urgent. This article introduces the quantitative analysis of the normative financial consolidation of affiliates in order to solve the existing practical problems and improve the efficiency and quality of joint evaluation of several affiliates.