组建金融资产管理公司来收购、管理和处置国有银行的不良贷款是我国金融改革的一项重大举措。自1999年以来,信达、华融、长城、东方四家金融资产管理公司相继成立。为规范金融资产管理公司的财务行为和会计核算工作,财政部于2000年曾先后出台了《金融资产管理公司财务制度(试行)》和《金融资产管理公司会计制度——会计科目和 The formation of financial asset management companies to buy, manage and dispose of non-performing loans of state-owned banks is a major measure of China’s financial reform. Since 1999, four financial asset management companies, namely Cinda, Huarong, the Great Wall and the East, have been established. In order to standardize the financial behavior and accounting work of financial asset management companies, the Ministry of Finance successively promulgated the Financial System of Financial Asset Management Companies (Trial Implementation) and the Accounting System of Financial Asset Management Companies