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当前我国实行贷款风险分类的管理办法与国际比较还存在很大差距,主要表现在以下几个方面: 会计资料不真实 实行贷款风险分类,最重要的就是要编制借款人现金流量表,在计算现金流量时,要引用借款人资产负债表上的净收益、折旧、应收账款等项目,也就是借贷人的大部分经营活动。但当前我国有相
At present, there are still a long way to go in the international comparison of the implementation of the loan risk classification in our country. The main differences lie in the following aspects: The accounting information does not classify the loan risk. The most important thing is to prepare the borrower’s cash flow statement, Flow, it is necessary to quote the borrower’s balance sheet net income, depreciation, accounts receivable and other projects, which is the majority of the borrower’s business activities. However, there is a current phase in our country