银行会计信息与信贷资产风险的关系

Relation between bank accounting information and credit assets risk

中国商业银行目前所面临的高经营风险在很大程度上是与会计管理有关的。会计信息失误将导致银行在资金使用、财产管理、信誉等方面蒙受损失。运用银行内部采集的会计信息资料来直接反映和归集贷款单位的客观、真实、全面的风险信号,从而把握最佳时机退出信贷市场,把信贷资产风险及损失降到最低限度。

At present highoperation risk facing commerical banks which is related to the accounting management to a great extent.As false accounting information will cause banks to suffer losses,for example in fund use,property mangement,credit and so on.Therefore,it is very important for subsistence and development of banks to apply accounting information data inside banks,to reflect and collect objective,real,comprehensive risk signs of loan units,and grasp the best chance to leave the credit market,makes credit assets risks and losses fall to the lowest limit.