我国目前的贷款实务中,以到期日为标准,把贷款划分为正常贷款、逾期贷款、呆滞贷款和呆帐贷款等类别,后三种统称为不良贷款,我国习惯上称之为“一逾两呆”。这样划分贷款类别缺乏科学性,不利于银行的信贷管理。信贷资产的分类不仅应该反映贷款偿还的可能性,还应该有助于及时承认银行的损失。以贷款偿还能力为标准进行分类的方法更为科学,这也是国际货币基金组织和世界银行向成员推荐的分类方法。这种方法将 China’s current loan practice, the maturity date as the standard, the loans are divided into normal loans, overdue loans, sluggish loans and bad loans and other categories, the latter three collectively referred to as non-performing loans, our country has customarily called “one over Stay two ”. This division of loan types is not scientific, is not conducive to the bank’s credit management. The classification of credit assets should reflect not only the possibility of loan repayments but also the timely recognition of bank losses. It is more scientific to classify loan repayments as a standard, which is also a classification method recommended to members by the International Monetary Fund and the World Bank. This method will