预期信用损失模型对国有企业应收款项减值流程的再造

Reconstruction of the Impairment Process of State-owned Enterprises’Receivables Based on the Expected Credit Loss Model

新金融工具准则发布后,应收款项应按照预期信用损失模型进行减值确认和计量。通过分析账龄分析法和预期信用损失方法的差异,结合国有企业应收款项管理的具体实际,从业财联动、信息化建设、工作机制调整等方面对应收款项管理流程进行再造,以信用风险管理策略为手段,探索与思考国有企业针对应收款项如何运用预期信用减值模型,以期对执行新金融工具准则的会计核算工作提供参考。

After the new financial instrument standards are issued,receivables should be recognized and measured for impairment based on the expected credit loss model.By analyzing the differences between the aging analysis method and the expected credit loss method,considering the specific practical situation of the of accounts receivable in state-owned enterprises,the process of accounts receivable management ismanagementreengineered from the aspects of business and finance linkage,information construction,and work mechanism adjustment.Taking credit risk management strategies as a means,this article explores and considers how state-owned enterprises can apply the expected credit impairment model for accounts receivable,with a view to providing reference for accounting work in implementing the new financial instrument standards.