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民营银行贷款业务中财务会计问题研究

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摘要 随着民营银行市场准入政策的放宽,民营银行发展迅速并且逐渐在市场经济中发挥重要作用。贷款业务是民营银行发展的基础性业务,运用规范分析的方法对民营银行贷款业务中的会计确认、计量、贷款减值准备核算以及报告等财务会计问题进行分析,发现民营银行贷款业务中存在财务会计不规范的问题。针对研究存在的问题,提出一些建议,希望可以从微观层面上规范民营银行的会计处理,完善民营银行的发展。
作者 王雪丽
机构地区 中国海洋大学
出处 《现代商业》 2016年第17期158-159,共2页 Modern Business
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