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中华人民共和国自1995年7月27日起实施的《贷款通则》,是建国以来第一个全国通用的贷款准则,规范了贷款行为,保护了借贷双方的合法权益。但是,针对我国金融业及企业经营发展的现状,笔者认为《通则》在实施中可能存在以下主要矛盾或操作难点。 1、《通则》对贷款划分标准与现行贷款划分标准不一。 财政部颁布的《金融企业会计制度》,将贷款按期限划分为短期、长期、逾期、催收贷款;按方式划分为信用贷款、保证贷款、抵押贷款、票据贴现贷款;在质量监控上,取消了传统的“一逾二呆”概念,以逾期贷款、催收贷款、呆帐贷款取而代之。而《通则》把贷款按期限划分为短、中、长期贷款,按方式划分为信用、
The “General Rules for Loans” implemented by the People’s Republic of China since July 27, 1995 is the first nationwide loan standard since the founding of the PRC, regulating loans and protecting the legitimate rights and interests of both lenders and borrowers. However, in view of the status quo of China’s financial industry and business operation and development, the author believes that there may exist the following major contradictions or operational difficulties in carrying out the “General Rules”. 1, “General Rules” of the loan division criteria and the current loan classification standards. The “Accounting System for Financial Enterprises” promulgated by the Ministry of Finance divides the loans into short-term loans, long-term loans, overdue loans and collection loans according to the deadline. The loans are classified into credit loans, guaranteed loans, mortgages and negotiable instruments, and the quality control is canceled The traditional “one more than two stay” concept, overdue loans, collection loans, bad loans replaced. The “General Rules” divide the loans into short, medium and long-term loans according to the deadline and classify them as credit,