本书重点阐述信贷人员应掌握财务分析基本原理和辩证关系，明确信贷管理中很主要的人际关系；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；接近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”，有利于解决多数信贷人员不懂得编制现金流量表。
读者对象是信贷从业人员，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。

徐王强 中国注册会计师、靠前注册内部审计师。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信贷风险，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，并有效控制银行信贷风险，实现银企双赢，共同发展。

目 录
章 概述 ······································································································1
节 信贷管理中的人际关系 ······················································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