| 新会计准则下企业利润粉饰手段及银行授信审查对策 |
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| 引用本文： | 郭清马. 新会计准则下企业利润粉饰手段及银行授信审查对策[J]. 中州大学学报, 2009, 26(3): 9-12 |
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| 作者姓名： | 郭清马 |
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| 作者单位： | 北京农村商业银行,工商企业授信风险管理部,北京,100140 |
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| 摘 要： | 新会计准则在规范企业会计信息的同时,为企业利用新手段粉饰财务报表提供了可能。为应对这种变化,商业银行应加强对授信审查人员的财务知识培训,按不同标准对企业进行授信审查,重点审查实施新会计准则过程中企业会计信息的异常变动,对公允价值运用的合理性加以判断,同时要合理利用中介机构的工作成果。
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| 关 键 词： | 新会计准则 利润粉饰 银行授信 授信审查 |
Enterprise Profit Whitewash and Bank Credit Review under New Enterprise Accounting Code |
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| GUO Qing-ma. Enterprise Profit Whitewash and Bank Credit Review under New Enterprise Accounting Code[J]. Journal of Zhongzhou University, 2009, 26(3): 9-12 |
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| Authors: | GUO Qing-ma |
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| Affiliation: | TANG Hai - long, LIU Jun - xia ( College of Art and Design for the Deaf, Zhongzhou University, Zhengzhou 450044, China) |
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| Abstract: | Identification is the first and most important step in the work concerning impoverished students. Based on current status of identification work of impoverished students, this paper points out the problems of it and suggests several scientific and rational countermeasures to improve the accuracy of identification work and maximize the benefits those funds could bring to impoverished students. |
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| Keywords: | college impoverished students identification problems countermeasures |
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