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真实、准确、及时、完整地反映银行经营活动的会计信息,对有效防范化解金融风险,促进金融业快速健康地发展,有着十分重要的意义。本文试就银行会计信息真实性与金融风险防范问题作些探讨研究。 一、现阶段我国银行会计信息失真的形式及危害 当前我国银行会计信息失真主要表现在以下四个方面: (一)信贷资产质量信息反映不实。
Real, accurate, timely and complete accounting information reflecting the bank’s business activities is of great significance to the effective prevention and mitigation of financial risks and the rapid and healthy development of the financial industry. This paper tries to discuss the authenticity of bank accounting information and the prevention of financial risks. First, at this stage, the form of bank accounting information distortion and harm the current bank accounting information distortion in China mainly in the following four aspects: (A) the credit asset quality information is not reflected.