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最近中国人民银行总行制定并下发了《贷款风险分类指导原则》,将于明年一季度在全国商业银行推行贷款五级分类方法。贷款五级分类方法,是当今国际社会许多国家都采用的较为科学的贷款分类方法,它是以风险管理为基础的分类方法,符合审慎的会计准则。通过贷款五级分类,能够揭示贷款的真实价值和潜在风险,及时发现信贷管理中存在的问题,加强金融风险控制。一、“一逾两呆”分类方法的缺陷我国国有商业银行原来是按照财政部颁布的《金融保险企业财务会计制度》的规定,按照期限管理的标准,把有问题贷款分为三类:逾期贷款、呆滞贷款、呆帐贷款。这种分类方法的缺陷在于不能真实地反映银行信贷资产质量状况,而且在认识上造成误区——只
Recently, the PBOC Head Office formulated and issued the Guiding Principles for Classification of Loan Risk and will implement the five-tier classification of loans at the national commercial banks in the first quarter of next year. The five-tier classification of loans is a more scientific loan classification method adopted by many countries in the world today. It is a risk management-based classification method and meets the prudent accounting standards. Through the five-level classification of loans, it can reveal the real value and potential risks of loans, find out the problems in credit management in time and strengthen the control of financial risks. First, the “more than one stay ” defects in the classification method China’s state-owned commercial banks originally in accordance with the Ministry of Finance promulgated the “Financial and Insurance Enterprise Financial Accounting System”, according to the deadline for the management of standards, the loans are divided into three categories : Overdue loans, sluggish loans, bad loans. The drawback of this classification method is that it can not truly reflect the quality status of bank credit assets, but also causes misunderstanding in cognition - only