Credit investigation

Generally, it means investigating the credit status of the other party in a transaction, such as the business situation and financial details, in order to decide on a transaction policy. There are several ways to obtain credit information, such as obtaining it directly from the other party, obtaining it indirectly from a buyer or supplier, or requesting it from a credit agency. Financial institutions attach great importance to this credit investigation as the basis for credit actions, and they conduct it not only at the start of a transaction but also as necessary after the transaction. The credit investigation system consists of (1) personnel investigation (investigation of management, employees, labor-management relations, etc.), (2) physical investigation (investigation of the industry to which the company belongs as an external element and investigation of the company's history, capital, equipment, production, purchase, and sales status as an internal element), and (3) accounting analysis (financial analysis of revenue status, financial status, cash flow, etc.). However, it should be noted that credit investigations conducted by banks and other institutions are "external investigations" that look at companies from the outside, and therefore have various limitations, such as restrictions on obtaining materials and information and issues with the reliability of financial statements.

[Yutaka Inoue]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

一般的には、取引方針を決めるために、取引の相手方について営業状況、財務内容など信用状態を調べることをいう。信用に関する情報の入手手段としては、相手方から直接入手する、販売先・仕入れ先などから間接的に入手する、興信所に依頼する、などの方法がある。金融機関は与信行為の基礎としてこの信用調査を重視し、取引開始時はもちろん、取引後も随時必要に応じて行っている。信用調査の体系としては、(1)人的調査（経営者、従業員、労使関係などに関する調査）、(2)物的調査（外部要素としての所属業界調査および内部要素としての企業の沿革、資本、設備、生産・仕入れ・販売状況などの調査）、(3)経理面の分析（収益状態、財政状態、資金繰りなどの財務分析）よりなる。ただし、銀行などが行う信用調査は、外から企業をみる「外部調査」であるから、資料・情報入手上の制約、財務諸表の信頼性の問題など、いろいろな限界のあることに留意すべきである。

［井上　裕］

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