Resumen
The article is devoted to the study of theoretical and methodological bases and the development of practical recommendations for assessing the creditworthiness of a borrower of a commercial bank. The subject of the study is a set of theoretical, methodological and practical aspects to improve the quality of information and analytical support for assessing the creditworthiness of commercial bank borrowers. The purpose of the article is to develop theoretical and methodological provisions and substantiate practical recommendations for assessing the creditworthiness of the borrower. Objectives: to analyze the actual indicators of development of the banking system of Ukraine, including the scale of credit operations of commercial banks; to study and systematize the conceptual apparatus for assessing the creditworthiness of borrowers; on the basis of regulatory legal regulation to establish an algorithm for determining the value of the default factor of the borrower-legal entity; to develop measures to improve methodological approaches to assessing the creditworthiness of commercial bank borrowers. During the research the following methods were used: abstract-logical analysis, theoretical generalization, system and statistical analysis, graphical method. According to the results of the study, the dynamics of assets and loans of domestic banks for the period 2015-2020 was analyzed. and credit operations of domestic banks for the period 2017-2020. Theoretical and methodological approaches to assessing the creditworthiness of borrowers are summarized. Measures have been developed to form a scientifically sound methodological approach to assessing the creditworthiness of commercial bank borrowers. Conclusions: proposed measures to improve the methodological support for assessing the creditworthiness of commercial banks, to improve the quality of credit operations, minimize the likelihood of risks and threats, and thus contribute to the stability of development and a high level of financial and economic security of commercial banks.