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1993年7月正式实施的新财务制度明确了产权关系,建立了资本金制度,扩大了企业理财自主权,保证企业对资产拥有充分的调度支配权,它对于规范企业财务行为,加强财务管理和经济核算,促进公平竞争都发挥了重要作用。企业财务制度的改革对银行现行的信贷管理模式是一个冲击,它要求银行信贷管理模式也要进行改革,与之相适应。一、现行的信贷管理模式有诸多不适应。 (一)银行统管企业流动资金的职能不适应。按1983年国务院的规定,各专业银行除搞好自身经营管理外,还担负着统管企业流动资金的职能,即管理企
The new financial system, formally implemented in July 1993, clarified the relationship of property rights, established the capital fund system, expanded the autonomy of enterprise wealth management and ensured that enterprises have full control over the assets. It is important for regulating the financial behavior of enterprises and strengthening financial management and Economic accounting and promoting fair competition all play an important role. The reform of corporate financial system has an impact on the current credit management mode of the bank. It requires that the credit management mode of the bank should be reformed and adapted to it. First, there are many inappropriate credit management models. (1) The bank’s functions of controlling the liquidity of enterprises are not suitable. According to the provisions of the State Council in 1983, all specialized banks, in addition to carrying out their own operations and management, are also shouldering the functions of supervising the liquidity of enterprises, that is, managing enterprises