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一、信贷资产损失的分析方法 由我国金融管理本制、金融企业会计核算制度和金融企业经营特点所决定,在金融资产评估中直接采用现行的成本法、市场法或收益法均有一定的困难,其难点在于占金融企业资产主要比重的信贷资产是一种特殊资产,既无法重置,也没有相同或相近的市价可以参照,而企业整体资产采用收益法评估的条件又不成熟。因此,在目前情况下应允许采用一些科学的适合金融资产特点的替代方法进行评估。我们认为,比较可行的办法是通过判定信贷资产损失来确定贷款的可收回性及收回比例,进而评定其价值。
First, the analysis of credit asset losses by the financial management system in our country, the financial accounting system and financial business operating characteristics of the decision, the assessment of financial assets in the direct use of the existing cost method, market method or income method has some difficulties The difficulty is that the credit assets that make up the major proportion of the assets of a financial enterprise are a kind of special assets that can neither be reset nor have the same or similar market prices can be referred to. The conditions for assessing the overall assets of an enterprise using the income approach are not yet mature. Therefore, in the current circumstances, some scientific alternatives to the characteristics of financial assets should be allowed for evaluation. In our opinion, it is more feasible to assess the recoverability and recovery ratio of loans by determining the loss of credit assets so as to assess their value.