摘要
1999年初 ,我国政府决定借鉴国际经验 ,成立金融资产管理公司 ,专门处置不良资产。文章从规范角度 ,分析了有关资产管理公司会计内部控制机制的一些基本问题 ,提出不良资产处置需政策配套、制度创新的支持。
The Chinese govement decided to set up financil assets management corporations in early 1999 based on the international experiences to deal with the non-performing loans. In the perspective of standardization,this article analyzes some of fundamental problems about the Control System of Accounting in AMC. Finally ,presented is the ides of that restructure of NPL's needs policy supports and innovative economic systems .
出处
《哈尔滨学院学报》
2001年第3期123-124,共2页
Journal of Harbin University
