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笔者在近期对信用社业务检查中发现,一些基层社对已核销呆账贷款管理存在一定问题。 一是已核销呆账贷款明细账设置不规范。农村信用社对已核销的呆账贷款,应单独设立台账进行管理。检查中发现,个别信用社没有建立明细台账,部分信用社明细台账只登记了借款人和借款金额,记载内容过于简单,未按核销年度时间顺序记载,台账要素不齐全。
In the near future, the author found out in the business inspection of credit cooperatives that some grassroots social organizations have some problems with the management of bad loans that have been written off. First, bad loans have been written off the loan account settings are not standardized. RCCs have set aside separate accounts for management of bad loans that have been written off. Inspection found that some credit unions have not set up a special ledger, some credit unions detailed account only register the borrower and the amount of borrowings, the contents of the record is too simple, not according to the year of writing off the chronological order, the elements are not complete Taiwan accounts.