浅谈银行信贷中会计信息的使用情况调查与分析

The investigation and analysis of the use of accounting information in bank credit

信贷风险是银行风险的重要组成部分之一,可以说,银行信贷资产质量的高低在很大程度上由信贷风险管理水平所决定,科学地进行信贷决策一直是银行研究的重要课题,会计信息在银行信贷决策中的有用性问题也是银行如何加强对贷款风险有效控制的实际性问题。浅析银行信贷中会计信息的使用情况与现状,切实了解银行授信过程中会计信息的应用情况及银行对非财务信息的使用情况。现有的银行信贷决策运作中是否发挥了会计信息在银行信贷决策过程中的长处,银行信贷人员是否对这些会计信息给予了足够的关注与重视。本文即在分析现有数据和调查结果的基础上展开这些问题。

Credit risk is one of the important part of bank risk, it can be said that the quality of bank credit assets depends largely on the level of credit risk management, credit decision scientifically has been an important topic of Bank study, the usefulness of accounting information in bank credit decision-making is how to strengthen the practice of bank. Analysis of the status quo and current situation of the use of accounting information in bank credit, to understand the application of accounting information in the process of bank credit and the use of non-financial information. Whether the existing bank credit decision operation has played a strong role in the process of bank credit decision making, whether the bank credit personnel have paid enough attention to the accounting information. This paper is based on the analysis of the existing data and the results of the survey.