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一九九六年八月一日起实施的《贷款通则》,是建国以来推出的第一个全国通用的贷款准则,它对规范贷款行为,保护借贷双方的合法权益,提高贷款资产质量将产生重大影响。但是,鉴于我国金融业及企业经营体制的现状,《贷款通则》在实施中尚存在以下操作难点。一、《贷款通则》中贷款划分标准与现行贷款划分标准不一的矛盾财政部颁布的《金融企业会计制度》规定,贷款按期限划分为短期、长期、逾期、催收贷款,按贷款方式划分为信用、保证、抵押、票据贴现贷款,在贷款质量监控上,取消了传统的“一逾二呆”概念,以逾期、催收、呆帐贷款取而代之;而《贷款通则》把贷款
The General Rules on Loans, which came into effect on August 1, 1996, is the first nationally-universal loan code since the founding of the People’s Republic of China. It will have the effect of regulating loan behavior, protecting the legitimate rights and interests of both lenders and borrowers, and enhancing the quality of loan assets Tremendous influence. However, in view of the current situation of China’s financial industry and enterprise management system, the “General Rules for Loans” still have the following operational difficulties in implementation. First, the “General Rules for Loans” in the loan division criteria and the existing loan division standards inconsistent with the Ministry of Finance promulgated the “Accounting System for Financial Enterprises” provides that the loans by the deadline is divided into short-term, long-term, overdue, collection loans, Loans for credit, guarantee, mortgage and bills discounted the traditional concept of “one-over-two-stay” in the monitoring of loan quality and replaced them with overdue, overdue and bad loans; while “General Loans”