摘要
以风险管理为基础的“贷款五级分类”于 2 0 0 2年开始在我国银行业全面实施。本文是在这种背景下 ,通过调研 ,首先对“贷款五级分类”实施的现状从制度本身的差异性、发展均衡状况、五级分类客观性和计提呆账准备金的准确性方面做了总体概括 ;并围绕着我国在推行五级分类中存在的问题、对今后的实际操作所起的启示和防范风险的作用进行了阐述。
The five Classification in Loan' which is based on the risk management has been fully carried out in our country's banks since 2002. Under this background and through research , this article first makes a general outline of the status-quo in carrying out 'the Five Classification in Loan' from the diversification of the system, the equilibrium of development, the objectivity of 'the Five Classification in Loan' and the accuracy of drawing the bad account reserves. Then this article expounds the problems existing in carrying out 'the Five Classification in Loan' which may play the role as a revelation and precaution.
出处
《现代财经（天津财经大学学报）》
2002年第12期18-21,共4页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
