可借鉴商业银行计提风险拨备的思路,在细化核算机制基础上,根据员工个人信贷业务所创造的利润计提一定比例的个人虚拟拨备,相当于将风险拨备账户分解到每一笔贷款、每一个客户经理。个人信贷展业所形成的不良贷款,在考核激励上可以通过个人虚拟账户拨备来抵减,从而降低不良问责的压力。万物皆有因果。关于商业银行不良贷款成因分析的著述可谓汗牛充 Based on the detailed accounting mechanism, a certain percentage of personal virtual allowances may be accrued based on the profits created by employees’ personal credit business, which is equivalent to decomposing the risk provision account to each Pen loan, every account manager. The non-performing loans formed by the personal credit exhibition can be offset by the provision of personal virtual accounts in the examination and incentive so as to reduce the pressure on bad accountability. All things are causal. On the commercial banks cause of non-performing loan analysis of the writings can be described as sweat