企业财会制度改革后,对银行信贷工作带来了一系列重大影响:一是取消了“专项存款”“专项物资”等帐户,既扩大了企业的资金使用自主权,也加大了银行信贷资金管理的难度。二是企业财会制度改革后,不存在企业留利和自有流动资金等概念,今后如何对企业补资进行管理,如何更新对企业资信的评估指标等问题,亟待研究解决。 After the reform of the accounting system of enterprises, it has brought a series of major impacts on the banking credit work: First, the cancellation of special accounts, special funds, and other accounts has expanded the autonomy of enterprises in the use of funds, and also increased the bank’s credit funds. The difficulty of management. Second, after the reform of the corporate accounting system, there are no concepts such as corporate profit retention and self-owned liquidity. How to manage the enterprise’s capital supplement and how to update the evaluation indicators for corporate credit will be urgently studied and resolved.