我国企业实行了新的财会制度,对经济工作产生了重大影响,与此也给金融机构的信贷管理带来了新的问题: ① 现行的信贷管理办法和操作实务难以适应新的财会制度的实施,贷款经济效果、考核指标及贷款后的检查分析方法已发生了变化,现行的信贷管理方面的规章、制度都需要按新的企业财会制度作必要的修改和补充。 Chinese enterprises have implemented a new accounting system, which has had a major impact on economic work. This has also brought new problems to the credit management of financial institutions: 1 The current credit management methods and operating practices are difficult to adapt to the implementation of the new accounting system. The economic effects of loans, assessment indicators, and inspection and analysis methods after loans have changed. The current rules and systems for credit management need to be revised and supplemented according to the new corporate accounting system.