经济全球化对发展中国家的影响及政策选择 |
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引用本文: | 赵辉. 经济全球化对发展中国家的影响及政策选择[J]. 中州大学学报, 2009, 26(3): 19-22 |
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作者姓名: | 赵辉 |
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作者单位: | 中州大学,财务处,郑州,450044 |
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摘 要: | 经济全球化对发展中国家而言,既是一种机遇,更是一种挑战。发展中国家参与经济全球化,要处理好竞争与合作、遵守"游戏规则"与维护国家主权、长远利益与眼前利益和局部利益与整体利益、市场开放与保护民族工业、经济发展与经济安全五种关系。
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关 键 词: | 经济全球化 发展中国家 影响 政策 |
Enterprise Profit Whitewash and Bank Credit Review under New Enterprise Accounting Code |
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Affiliation: | GUO Qing - ma (Enterprise Credit Risk Management Department, Beijing Rural Commercial Bank, Beijing 100140, China) |
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Abstract: | New enterprise accounting code normalizes accounting information of enterprises and provides possible means for enterprises to whitewash financial information. To cope with these changes, commercial banks should strengthen the training of credit review staff, review enterprises credit according to different standards, check unusual changes of accounting information during the implementation of new enterprise accounting code, judge the reasonability of the use of fair value and rationally use the consultation of intermediaries. |
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Keywords: | new enterprise accounting code profit whitewash bank credit credit review |
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