我国商业银行贷款会计信息披露现状及改进
On the Announcement of Credit Accounting Information by Domestic Commercial Banks
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摘要: 随着我国商业银行股份制改造的深入,贷款会计信息披露问题日趋复杂和重要。文章从分析我国商业银行贷款会计信息披露现状入手,通过对我国商业银行贷款会计信息披露存在的主要问题进行分析,并结合我国商业银行的特点,探讨了在新形势下有关贷款会计信息披露的改进取向问题。Abstract: With the reform of the shareholding system of China's commercial banks going deeper,the issues about their announcement of credit accounting information are become more and more complex and important.Based on the status quo in this field,the analysis of relevant problems is carried out,and the ways to improve the announcement of credit accounting information are discussed in accordance with special characteristics of domestic commercial banks.
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