贷款风险分类与会计制度改革  

Classification of Goods Payment and the Reform of Accounting System

作　　者：王琳[1] 

机构地区：[1]长江大学劳资处,湖北荆州434023

出　　处：《郧阳师范高等专科学校学报》2004年第5期111-113,共3页Journal of Yunyang Teachers College

摘　　要：贷款是商业银行最重要的业务之一,不良贷款日益成为影响金融、经济安全的重大隐患。按照国家银监委要求建立与贷款五级分类法相适应的会计制度,是当前银行业迫切需要解决的重要问题。Payment for goods is one of the important businesses for commercial banks. Improper payment for goods is one of the serious hidden dangers leading to the serious bad influence upon the financial and economic safety. In answer to the call of National Banking Monitoring Committee to build the accounting system based on the five levels of classification of payment for goods, the banking industry has the urgent task of going on the reform of the accounting system.

关 键 词：贷款风险 五级分类法 会计制度 

分 类 号：F830.1[经济管理—金融学]