摘要
从不良贷款、应收未收利息的处理,贷款呆帐准备金的提取以及信息披露方面揭示了在现行会计体系下8％这一数值对于国有商业银行仅具有帐面意义而无实际价值。制定现代、规范、高效与国际惯例接轨的会计处理与会计披露标准是加强资产负债管理和风险管理的基础,是国有商业银行向现代化国际化商业银行转变不可或缺的环节。
From the management of evil loans and uncollected interests, taking of loan bad debt preparation fund and revealing of information shows that, under the accounting system, 8% is of only book value but without any actual value to state- run commercial banks. Formulating mod- em, regulated and efficient standard of accounting management and accounting revealing linked to international practice is the foundation to strengthen the management of assets and liabilities and that of risk as well as the indispensable sector of state- run commercial banks transmitting to modernized international ones.
出处
《南宁职业技术学院学报》
2004年第4期69-71,共3页
Journal of Nanning College for Vocational Technology
