信贷人员具备识别企业盈余质量的技术吗  

Are credit personnel provided with distinguishing technology of the quality of accounting information

作　　者：叶志锋[1,2] 李婧[1,2] 翟虎林 

机构地区：[1]广西科技大学财经学院,柳州545006 [2]广西科技大学管理学院,柳州545006

出　　处：《贵州财经大学学报》2014年第3期67-73,共7页Journal of Guizhou University of Finance and Economics

基　　金：国家社科基金项目(11XJL016);柳州市软科学课题(2011J040205);广西科技大学博士基金项目(03081511)的资助

摘　　要：银行信贷人员能否识别会计信息质量取决于他们的意愿和技术。在获得了有意愿识别私营企业会计信息质量的基础上,检验信贷人员的识别技术问题。以2004—2012年中国A股私营上市公司为样本,研究发现:对于简单的会计信息质量衡量指标,银行信贷人员有识别技术;对于复杂的会计信息质量衡量指标,银行信贷人员缺乏识别技术。建议银行信贷人员应加强自身的专业素质,掌握更复杂的企业会计信息质量的识别技术,以降低信贷风险,提高信贷资源配置效率。Whether or not credit personnel distinguish the quality of accounting information depends on their willing and technology. Based on we got that credit personnel have a will to distinguish non state - owned enterprises＇ the quality of accounting infor- mation, This paper investigates credit personnel＇ s distinguishing technology of the quality of accounting information. Follow- ing A share market＇ s non state - owned enterprises in 2004 to 2012 as a sample , our conclusion is：credit personnel are ca- pable of simple distinguishing technology of the quality of accounting information, but not complicated one. We suggest that credit personnel enhance their professional qualities and grasp more complex distinguishing technology of the quality of ac- counting information so that they can reduce credit risk and improve the efficiency of credit resources allocation.

关 键 词：信贷人员 会计信息质量 识别技术 货币政策紧缩时期 

分 类 号：F230.9[经济管理—会计学]