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计提方式的改变不仅影响了减值准备计提数量,而且对贷款减值准备的监管产生了一定影响,在实际执行中存在诸多困难近年来,我国农村中小金融机构的总资产规模不断扩大,在银行业金融机构总资产中的比重逐年上升。但在规模和账面利润成倍增长的同时,按照新会计准则足额提取有关减值准备,使得拨备覆盖率提高成为摆在前进路上的一个新问题,如不加以解决,农村信用社的可持续发展将隐患重重。
Changes in the accrual method not only affect the amount of provision for impairment, but also have an impact on the regulation of loan impairment provisions. There are many difficulties in actual implementation. In recent years, the total assets of rural small and medium financial institutions in our country have been expanding. The proportion of the total assets of the banking financial institutions increased year by year. However, as the scale and book profit doubled, the full withdrawal of the impairment provisions in accordance with the new accounting standards made the increase of provision coverage a new issue on the way forward. If not resolved, RCCs Continued development will be a hidden danger.