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随着经济全球化的不断发展,金融市场与企业之间联系愈加紧密,金融资本流动规模也在不断扩大,金融系统对国家经济产生明显的影响,金融体系是一个具有高度复杂结构的系统,而且不断发生演化。金融系统具有虚拟性、开放性、多层次、规模巨大性等诸多特点,受到决策不确定的影响,金融系统更加趋于复杂性。每个公司的开设、渡过危机、持续发展等,在很大程度上美依靠银行和金融机构的贷款。从经济学角度,不管公司规模大小,都需要一定程度的贷款。从全融机构角度来看,贷款的需求大于供给,贷款是从种意义上的稀缺的“商品”或服务,企业会争抢进行贷款.银行和贷款金融机构拥有更多的选择权’选择对“谁”进行贷款,都会出现贷款集中的问题。虽然法律法规对银行及金融机构针对某一特定企业的贷款额度比例有规定,但社会经济活动中已经存在较多的银行违规超额贷款行为,笔者从经济学角度探讨这种行为的原因及新的盈利模式、企业贷款的不充实性和银行对会计信息接收的不完全性、信息接收和发送信息不对称困境等问题,对银行法和会计法中的信贷相关问题重新审视,尝试为银行及其他金融机构向企业贷款提供理论指导。
With the continuous development of economic globalization, the connection between financial markets and enterprises is getting closer. The scale of financial capital flows is also expanding. The financial system has a significant impact on the national economy. The financial system is a highly complex system, and Evolve constantly. The financial system has such characteristics as virtuality, openness, multi-level and huge scale. Due to the uncertainty of decision-making, the financial system tends to be more complex. The opening of every company, through crises, sustainable development and so on, to a large extent the United States rely on loans from banks and financial institutions. From an economic point of view, regardless of the size of the company, require a certain degree of loans. From the point of view of all-inclusive institutions, the demand for loans is greater than the supply, and loans are scrambled for loans in the sense of scarce “goods” or services. Banks and lending financial institutions have more options’ Choose to “who ” for loans, there will be a problem of loan concentration. Although laws and regulations provide for the proportion of loans granted by banks and financial institutions to a specific enterprise, there are already more acts of bank overruns by banks in socio-economic activities. The author discusses the reasons for this behavior and new Profit model, the lack of corporate loans and banks to receive incomplete accounting information, information reception and sending information asymmetry predicament and other issues, the banking law and accounting law in the credit-related issues to re-examine, for banks and other Financial institutions to provide theoretical guidance to corporate loans.