论文部分内容阅读
贷款挂帐利息在会计上是通过表内科目“应收利息”和表外科目“应收未收利息”反映的。贷款挂帐利息的存在是任何一家银行都不可避免的。但是它的高低却直接反映一个银行资产质量和资金流动状况的好坏,如果贷款挂帐利息数额超过一定比例、其增长大大超过贷款增长速度的话,资金周转发生困难,银行贷款安全就受到威胁。农业发展银行作为国有政策性银行,是实行企业化管理,讲求经营核算的特殊金融企业。在贯彻国家农业政策的同时要实现保本微利稳健经营目标,必须将贷款挂帐利息及其增长速度控制在一个适当的比例和范围之内。从农业发展银行目前的经营状况来看,贷款挂帐利息却高比例存在并呈高速度增长之势。一方面造成信贷
Interest on loan loans in accounting is reflected in the table subjects “interest receivable ” and the table “receivable interest receivable ”. The existence of loan interest payments is unavoidable for any bank. However, its level directly reflects the quality of a bank’s assets and the flow of funds. If the amount of interest on loans exceeds a certain percentage and its growth greatly exceeds the growth rate of loans, capital turnover will be difficult and the safety of bank loans will be threatened. As a state-owned policy bank, Agricultural Development Bank is a special financial enterprise that practices enterprise management and emphasizes business accounting. In implementing the national agricultural policy and at the same time achieving the objective of maintaining a stable and profitable interest base, we must control the interest rate of loans and loans and their growth rate within an appropriate scale and scope. Judging from the current operating conditions of Agricultural Development Bank, the loan interest rate is high and there is a high rate of growth. On the one hand create credit