金融资产减值信息化对金融机构风险管理与财务决策的影响分析  

Analysis on Influence of Financial Asset Impairment Informatization on Risk Management and Financial Decision of Financial Institutions

作　　者：贾文琦 Jia Wen-qi(Yingda Investment,Beijing 100005,China)

机构地区：[1]英大投资,北京100005

出　　处：《科学与信息化》2024年第19期181-183,共3页Technology and Information

摘　　要：金融资产减值是指资产的可收回金额低于其账面价值,对于持有至到期投资、贷款和应收款项,如有客观证据表明其发生了减值,应当根据其账面价值与可收回金额之间的差额计算确认减值损失。本文探讨了金融资产减值信息化对金融机构风险管理与财务决策的影响,同时,本文还关注了会计信息质量对金融机构风险识别与评估的影响,为金融机构完善风险管理体系、提高财务决策效率提供了理论依据和实践指导。Impairment of financial assets means that the recoverable amount of an asset is lower than its book value.For held-to-maturity investments,loans,and receivables,if objective evidence demonstrates the impairment,the impairment loss should be calculated and recognized according to the difference between its book value and the recoverable amount.This paper discusses the influence of financial asset impairment informatization on the risk management and financial decision of financial institutions,and also pays attention to the influence of accounting information quality on the risk identification and assessment of financial institutions,and provides a theoretical basis and practical guidance for financial institutions to improve the risk management system and improve the efficiency of financial decision.

关 键 词：减值信息化 金融机构风险管理 财务决策 

分 类 号：F27[经济管理—企业管理]