贷款是商业银行最重要的资产,而贷款损失准备的计提和核销是金融企业会计改革的核心问题之一。为了真实反映商业银行的贷款质量,提高会计信息质量,增强信息披露的透明度,实现与国际通行做法接轨,商业银行应当按照谨慎原则,根据借款人的还款能力、贷款本息的偿还情况和金融企业 Loans are the most important assets of a commercial bank, and provision for loan losses and write-offs are one of the core issues in financial accounting reform. In order to truly reflect the loan quality of commercial banks, improve the quality of accounting information, enhance the transparency of information disclosure and achieve conformity with international practice, commercial banks should follow the principle of prudence, according to the borrower’s repayment ability, repayment of principal and interest of loans and financial enterprises