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目前我国商业银行按照财政部颁布的金融保险业财务会计准则,将有问题贷款分为逾期、呆滞、呆帐三类。这种按期限确定不良贷款的分类方法有一定的缺陷,对贷款的评估滞后,不能完全准确地反映贷款质量的真实状况,不利于资产质量的分析和监控。1996年5月,根据世界银行对我国金融稽核监督技术援助项目的安排,人民银行稽核监督局在普华国际会计公司(以下简称普华公司)专家的帮助下,组成5个调查组对中行及工行一些分行进行了专项资产质量现场检查。目前人民银行已参照普华公司的风险分类方法制定了适合我国的资产分类方法,今年将选择部分分行进行试点,今后将要求各国有商业银行都逐步推广。普华公司的贷款分类方法是根据风险程度将贷款分为5类:正常、关注、次级、有疑
At present, China’s commercial banks, in accordance with the financial and accounting standards promulgated by the Ministry of Finance, classify the problematic loans into overdue, sluggish and bad debts. This kind of deadline to determine the classification of non-performing loans have certain shortcomings, the assessment of loans lags behind, can not accurately reflect the true quality of loans, is not conducive to asset quality analysis and monitoring. In May 1996, in accordance with the arrangement of the World Bank’s technical assistance project on financial auditing and supervision of our country, the Audit and Supervision Bureau of the People’s Bank of China, with the help of experts from PricewaterhouseCoopers International (hereinafter referred to as PricewaterhouseCoopers) Some branches of ICBC conducted a special on-site inspection of asset quality. At present, the People’s Bank of China has formulated a method for asset classification suitable for China with reference to PricewaterhouseCoopers’s risk classification method. This year, it will select a number of branches for pilot projects and will in future require commercial banks in all countries to gradually promote them. Puhua company’s loan classification method is based on the degree of risk loans will be divided into five categories: normal, concerned, secondary, in doubt