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商业银行呆账准备金制度演变述评 被引量:1

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摘要 呆账准备金源于早期国有银行为核销贷款而建立的信贷补偿基金,后发展为金融企业防范金融风险的准备金。呆账准备金制度是我国财政部为规范商业银行呆账准备金管理而制定的一项财务制度。在我国金融业改革过程中,呆账准备金制度为商业银行化解金融风险、夯实资产质量、准确反映经营成果发挥了重要作用。
作者 杨家新
出处 《金融会计》 2013年第3期9-15,共7页 Financial Accounting
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