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。
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.
出处
《财会通讯（下）》
北大核心
2004年第5期91-94,共4页
Communication of Finance and Accounting
关键词
商业银行
呆账准备金
贷款损失准备
Commercial bank Provision for doubtful debt Loan loss reserves
