| 关于商业银行贷款呆账准备金制度的分析 |
| |
| 引用本文： | 陈瑶.关于商业银行贷款呆账准备金制度的分析[J].财会通讯,2004(10). |
| |
| 作者姓名： | 陈瑶 |
| |
| 作者单位： | 华中农业大学经贸学院 湖北 |
| |
| 摘 要： | 对贷款的会计处理和计提呆账准备金的实践是银行业管理和控制风险的基本要素,财政部已多次颁布了有关的管理办法。这些办法的出台对于商业银行防范和化解金融风险有着积极的意义,但也存在一些问题与不足。本文针对这些问题,结合国际惯例和我国实际情况,提出了改革和完善我国商业银行贷款呆账准备金制度的对策和建议。
|
| 关 键 词： | 商业银行 呆账准备金 贷款损失准备 |
On the Thought of Loan Loss Reserves System of Commercial Bank of Our Country |
| |
| Chen Yao.On the Thought of Loan Loss Reserves System of Commercial Bank of Our Country[J].Communication of Finance and Accounting,2004(10). |
| |
| Authors: | Chen Yao |
| |
| Abstract: | Dealing account and drawing bad debt provision are all basic essential factors for bank to control risks. The Ministry of Finance has promulgated several Provisions on Loan Loss Reserves. These Provisions, on the one hand, will play a positive role in financial risk prevention and solution for all commercial banks. However, on the other hand, they remain some shortages and loopholes. The paper is trying to analyze in detail the shortages in the Provisions. Accordingly, based on the Chinese reality and international practices, the author puts forward some countermeasures and proposals to improve the Loan Loss Reserves system of commercial banks in our country. |
| |
| Keywords: | Commercial bank Provision for doubtful debt Loan loss reserves |
| 本文献已被 CNKI 等数据库收录！ |
|
