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按照银监会的要求,农村信用合作社(以下简称农信社)应从2009年起全面执行《企业会计准则》(以下简称新准则),目前虽然已经到了要求执行的时限,但部分农信社推进步伐缓慢,甚至尚未有实质性的措施准备。基层银监部门监管政策的选择不仅要促使农信社科学执行新准则,更要通过新准则的实行,全面了解其经营及风险状况,提升风险管理水平,促使其真正落实“准确分类、提足拨备、做实利润,资本充足率达标”的监管要求。
In accordance with the requirements of China Banking Regulatory Commission (CBRC), RCCs should fully implement the “Accounting Standards for Business Enterprises” (hereinafter referred to as the “new standards”) from 2009 and now they have reached the time limit for their implementation. However, some rural credit cooperatives have been making slow progress There are not even any substantive measures yet to be prepared. The choice of supervisory policies at the grassroots banking supervision department not only urges RCCs to scientifically implement the new guidelines, but also needs to understand the operation and risk status of the RCCs through the implementation of the new standards, raise the level of risk management and urge them to implement the “accurate classification” Adequate provision, real profits, capital adequacy ratio compliance "regulatory requirements.