至今,我国实行的贷款分类方法基本上是沿袭财政部1988年《金融保险企业财务制度》的规定,把贷款划分为正常、逾期、呆滞、呆账四类,其后三类合称为不良贷款(简称“一逾两呆”)。这种分类方法简单易行,在当时的企业制 So far, the loan classification method practiced in our country basically follows the regulations of “Financial System of Financial Insurance Enterprises” issued by the Ministry of Finance in 1988 and divides the loans into four categories: normal, overdue, sluggish and doubtful. The latter three categories are collectively referred to as non-performing loans Referred to as “more than two stay”). This classification method is simple, at the time of the enterprise system