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有效防范企业财务信息失真形成的信贷风险,是银行授信工作的重要内容。无论贷前调查、贷时审查,还是贷后管理,银行针对财务信息失真导致授信风险所采取的防范策略和手段具有相通性,但侧重点有所不同。企业财务信息失真也称会计信息失真,主要指企业会计信息未能如实反映客观经济活动,从而导致会计信息使用者未能掌握企业真实状况,由此产生风险和损失。
Effectively prevent credit risk caused by distorted financial information of enterprises is an important part of bank credit work. Regardless of the pre-loan investigation, credit review, or post-loan management, banks have commonalities with regard to preventive strategies and means adopted by credit risk arising from distorted financial information, but the emphasis is different. Enterprise financial information distortion, also known as accounting information distortion, mainly refers to the accounting information failed to accurately reflect the objective economic activity, resulting in accounting information users failed to grasp the true state of the enterprise, resulting in risk and loss.