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最近,笔者参加了银行信贷工作的检查,发现贷款逾期与企业和银行在帐务管理上的随意性也有关系。据查,贷款逾期的企业100%都在多家银行借贷。但这些企业的贷款管理确实令人惊讶——会计帐没有贷款明细核算。从多家银行惜的款全都在一个“银行借款”科目中
Recently, I participated in the inspection of bank credit work and found that loans overdue with businesses and banks in the management of accounts also have a relationship. It is reported that overdue loans of 100% of the enterprises are in a number of bank loans. However, the lending management of these enterprises is indeed surprising - there is no loan accounting accounting. Pensions from multiple banks are all in one “bank loan” account