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一、抵押贷款也存在风险 随现代企业制度的逐步确立,企业进入激烈竞争、优胜劣汰的商品市场,经营风险增大。为加强银企双方管好用好信贷资金的责任感,降低银行贷款的风险,确保信贷资金的安全性、流动性和效益性,各家银行普遍开办了抵押贷款业务,而且抵押贷款业务也将随着市场经济的发展而逐年增多,因此科学地核算抵押贷款,对银行具有越来越重要的意义。
First, the risk of mortgage loans With the gradual establishment of a modern enterprise system, enterprises enter the fierce competition, the survival of the fittest of the commodity market, business risk increases. In order to strengthen the sense of responsibility for banks and enterprises to manage and make good use of credit funds, reduce the risk of bank loans and ensure the safety, liquidity and profitability of credit funds, various banks have generally started the mortgage loan business and the mortgage loan business will also follow With the development of market economy, it has been increasing year by year. Therefore, scientifically accounting for the mortgage loan has more and more important significance to the bank.