推行贷款五级分类法存在的问题分析  

Problems and Their solutions in Implementing the loan rating method in Issuing Bank Loans

作　　者：张世春[1] 

机构地区：[1]广东商学院,广东广州510320

出　　处：《广东商学院学报》2001年第4期12-14,共3页Journal of Guangdong University of Business Studies

摘　　要：目前 ,我国推行的贷款五级分类法在实行中存在经济体制改革不到位 ,会计、税收制度不配套 ,企业资本状况不佳 ,银行硬件环境存在不足 ,银行职工素质不高 ,操作不利等问题。解决问题的对策是建立完善的市场经济体制 ,搞活国有企业 ,优化企业资产结构 ,制定与市场经济体制相配套的财会制度和税收政策 ,加快银行电子化进程。Nowadays, there are many unsolved problem existing in the process of implementing the loan rating methods in issuing bank loans, for example, the reform is far from complete, accounting system and taxation system do not match, capital account of enterprise is not good, hardware of the banks are not sufficient and the staff of the banks are not well trained. The countermeasures of these problems are: completing the market system, reforming the SOEs, rearranging the capital structure, making the matching accounting system and the taxation system and enhancing the electronization process of the banking system.

关 键 词：中国 贷款五级分类法 贷款质量评级 信贷管理 

分 类 号：F830.5[经济管理—金融学]