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银行贷款损失准备金内部控制框架的经验解析
引用本文:张同健.银行贷款损失准备金内部控制框架的经验解析[J].宁波职业技术学院学报,2008,12(3):78-82.
作者姓名:张同健
作者单位:乐山师范学院,旅游学院,四川,乐山,614004
摘    要:贷款损失准备金制度是我国商业银行审慎经营的一项长效制度,在化解贷款风险方面发挥了重要的作用。贷款损失准备金内部控制体系的设计是提高我国商业银行贷款损失准备金内部控制效率的基础性平台。因子分析可以为理论模型提供可靠性检验,从而揭示了我国商业银行贷款损失准备金内部控制过程中存在的若干现实性问题。

关 键 词:商业银行  准备金  内部控制  因子分析

The internal control system study of credit loss preparing cent of our commercial banking
ZHANG Tong-jian.The internal control system study of credit loss preparing cent of our commercial banking[J].Journal of Ningbo Polytechnic,2008,12(3):78-82.
Authors:ZHANG Tong-jian
Institution:ZHANG Tong-jian (School of Tourism Management, Leshan Teacher College, Leshan 614004, China)
Abstract:The reserve system of the loan loss is our country the commercial bank with circumspection conducts of a long effect system, develops an important function in the aspects of dissolving loan risk. Loan loss reserve inner part control system of design is exaltation our country commercial bank loan loss reserve inner part control efficiency of foundation terrace. The factorization can provide a dependable theories model and announced to public thus our country commercial bank loan loss some existent realistic sex problems in the process. sex examination for the reserve inner part control
Keywords:commercial banking  preparing cent  internal control  factor analysis
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