从九三年七月一日起，我国沿用了几十年的建立在计划经济体制基础上的财务会计制度宜告结束，适应市场经济要求，符合国际惯例的新企业财务制度已全面施行，这是我国改革开放的又一重要举措．这次财务体制改革，对我们银行的信贷管理也有较大的影响，给银行信贷管理带来了新的 From July 1, 1993 onwards, the financial accounting system that has been in use in our country for decades based on the planned economic system should be concluded. To meet the requirements of the market economy, the financial system of the new enterprise that has complied with international practice has been fully implemented. It is another important measure for China’s reform and opening up. The reform of the financial system has also had a significant impact on the credit management of our banks and brought new credit management to banks