现行银行贷款呆帐准备金制度存在的问题及对策

现行银行贷款呆账准备金制度对核销银行不良资产、核实银行当期资产质量和财务状况，起到了很好的作用。但在会计核算、税务处理及遵循谨慎性原则等方面还存在不协调之处，致使呆帐准备金制度尚未充分发挥其效用。从现行制度的中外比较中分析了存在的问题，提出了对策。

The problems of the present dead loan reserve fund system in banks and their countermeasures

The present dead loan reserve fund system in banks plays an important role in canceling the non-performing assets of banks after verification and verifying the period asset quality and financial state of banks. But there are some problems in accounting audit, taxation treatment and the following of the prudent principle, etc. making the dead loan reserve fund system not play its role. The paper analyses the problems from the comparison of the Chinese and foreign present systems and puts forward countermeasures.