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一九九三年七月一日起,我国工商企业统一执行财政部颁布的《企业会计准则》和《企业财务通则》,贯彻实施新的会计政策和财务制度,新的财会制度充分体现了社会主义市场经济运行要求和向国际惯例靠拢的原则,对进一步深化企业改革,逐步建立起现代企业制度具有重要的现实意义。但是,农业银行现行的、信贷管理的很多规章制度和管理措施,是在原来计划经济模式和企业旧财务制度下制定和形成的,与新的财务制度出现了严重的脱节。信贷管理工作受到了严重的冲出。面对企业财务制度根本性的改革,如何尽快使信贷管理工作与新的企业财会制度接轨,实现平稳过渡,是摆在各级农业银行面前的一个紧迫课题。由于新财会制度的实施,农业银行原有的信贷管理的一些基本原则和实际操作方法已难以继续实施,主要反映在以下几个方面。
As of July 1, 1993, China’s industrial and commercial enterprises unanimously implemented the “Accounting Standards for Business Enterprises” and the “General Rules for Corporate Finance” promulgated by the Ministry of Finance and implemented the new accounting policy and financial system. The new accounting system fully embodies the social It is of great practical significance to further deepen the reform of enterprises and establish a modern enterprise system step by step in accordance with the requirements of running a market-oriented socialist economy and moving closer to international conventions. However, many existing rules and regulations of credit management and management measures of Agricultural Bank of China are formulated and formed under the original planned economic model and the old financial system of the enterprise, and are seriously out of touch with the new financial system. Credit management has been severely punished. Faced with the fundamental reform of the financial system of enterprises, how to bring credit management into line with the new enterprise accounting system and achieve a smooth transition as soon as possible is an urgent issue before all levels of agricultural banks. Due to the implementation of the new accounting system, some of the basic principles and practices of ABC’s existing credit management have been hard to continue and are mainly reflected in the following aspects.