摘要
当前我国企业会计信息失真现象较为普遍,其产生原因较多,并已成为影响我国国民经济正常运行的一个毒瘤。会计信息失真严重影响商业银行信贷决策质量,并在商业银行中产生严重的惜贷现象。商业银行应提高防范意识,对集团客户实行统一授信管理,以减少会计信息失真对商业银行的不良影响。
Today, its common that there is a distortion at the enterprise accounting information in our country, which has many reasons, and it becomes a malignant tumour that influence functioning of our national economy. A distortion of accounting information seriously influences the credit policy quality of commercial bank and exerts a serious phenomenon called 'value credit'. Commercial bank should enhance the awareness of precaution and carry out the unified management of awarding trust towards group customers so that it can reduce negative influence that a distortion of accounting information brings to commercial bank.
出处
《长春金融高等专科学校学报》
2004年第4期8-11,共4页
Journal of Changchun Finance College
关键词
会计信息
商业银行
信贷资产
Accounting information
Commercial bank
Credit assets
