2001年财政部发布的《金融企业会计制度》(以下简称《制度》)对贷款风险准备的计提和会计处理做出了明确的规定,成为目前我国商业银行计提贷款风险准备的主要政策依据。2005年5月份,财政部又下发了《金融企业呆账准备提取管理办法》(以下简称《办法》),成为对商业银行计提贷款风险准备的最新政策规定,要求从2005年7月1日开始执行。但是,该《办法》与《制度》在某些具体条款上存在着一定 The “Financial Enterprise Accounting System” (hereinafter referred to as the “System”) issued by the Ministry of Finance in 2001 has made clear provisions on accrual and accounting of loan risk provisions and has become the major policy basis for China’s commercial banks to make loan risk provisions . In May 2005, the Ministry of Finance issued a “Measures for the Administration of Allowance for Bad Debts Made by Financial Institutions” (hereinafter referred to as the “Measures”), which became the latest policy requirement for the preparation of loan risk provisions for commercial banks. It requires that from July 1, 2005 Begin execution. However, the “Measures” and the “Regulations” exist in some specific terms