会计报表是十分重要的客户信息资料,也是把双刃剑,债权人如果分析不透可能被误导。如何从繁多的财务信息中抓住关键点识别客户融资是否适度,本文介绍“三步对比分析法”。第一步,付息债务与所有者权益的比例关系这是体现客户融资风险的最基础指标。客户承担银行融资风险的最终物质保障是所有者权益。付息债务与所有者权益的比例越高,说明其运用财务杠杆的风险偏好越强,银行融资风险也越大。虽然资产负债率指标也有类似作用,但是不太直观还需细化分析。客户总负债中除付息负债外的商业负债一般与具体业务对应,如 Accounting statements are very important customer information materials, but also double-edged sword, if the obscurity of creditors may be misled. How to seize the key points from a large number of financial information to identify whether the client financing is modest, this article describes the “three-step comparative analysis.” The first step, interest-bearing debt and the proportion of owner’s equity relationship This is the most basic indicator of customer financing risk. Customer ultimate financial commitment to bank financing risk protection is the owner’s equity. The higher the ratio of interest-bearing debts to owner’s equity, the stronger the risk appetite of using financial leverage is and the greater the risk of bank financing. Although the asset-liability ratio index also has a similar role, but less intuitive need to be detailed analysis. Commercial liabilities other than interest-bearing liabilities generally correspond to specific businesses, such as