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当前我国的经济形势发生了很大的改变,社会主义市场经济得到进一步的完善,如何尽快适应新的经济环境,进一步稳定金融市场,是当前我国金融企业面临的主要任务,为了预防和降低金融风险,增强金融企业抵御风险的能力,推动金融企业的健康和稳定发展,财政部下发了金融企业准备金计提的管理办法,同时废止此前的呆账准备提取管理办法,本文旨在通过对比前后两种办法的不同,探讨金融企业计提准备金的有关问题。
At present, the economic situation in our country has undergone great changes. The socialist market economy has been further perfected. As to how to adapt to the new economic environment as soon as possible and further stabilize the financial market, it is the major task our country’s financial enterprises are facing now. In order to prevent and reduce financial risks , Enhance the ability of financial enterprises to resist risks, and promote the healthy and steady development of financial enterprises. The Ministry of Finance issued the management measures for withdrawing provisions for financial enterprises and abolished the previous rules for the management of the provision for bad debts. The purpose of this paper is to compare the two methods Different approaches to explore the financial enterprises to make provision for the relevant issues.