商业银行抵债资产现状及审计对策

Current Situations of Bank Repayment Assets and Auditing Countermeasures

随着银行对社会资金的集散、调剂作用日益加强 ,贷款规模不断膨胀 ,银行的抵债资产也越来越多。由于抵债资产作价方法不科学、缺乏变现途径、变现差额管理不规范等原因 ,银行对抵债资产的管理存在一些不容忽视的问题。本文对我国商业银行目前抵债资产的现状。

As the role of banks playing in gathering, distributing and adjusting social funds appears more and more important, the loan scale expands quickly and the repayment assets of banks also increase. Through audition we find out some inneglectable problems in managing repayment assets due to the unscientific pricing method, lack of cashing approach, and irregular management of cashing balance. This paper describes the current situations of our bank repayment assents, auditing methods and countermeasures.