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在市场经济运行环境下,银行业金融机构的经营活动面临着许多的风险和不确定性。为了防范经营风险,增强银行业金融机构的风险抵御能力,准确核算损益,国家建立了贷款呆账准备金制度。这是谨慎性会计原则在金融业务中的具体运用,在理论和实践上部是一次重大突破,但也不容否认,原先的呆账准备金制度在会计核算、
Under the environment of market economy, banking institutions face many risks and uncertainties. In order to guard against operational risks, enhance the risk resistance capability of banking financial institutions and accurately calculate gains and losses, the State has established a loan allowance system for loans. This is the concrete application of the prudent accounting principle in the financial business. It is a major breakthrough in theory and practice, but it can not be denied that the original reserve system for bad debts has been widely used in accounting,