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随着商业银行经营业务的发展,其贷款规模日益扩大,不良贷款也日渐增多,如何规避不良贷款带来的风险,就成了商业银行必须直面的问题。本文在阐述了计提减值拨备的重要性的基础上,结合商业银行的实际情况,以案例的形式分析了当前商业银行不良贷款减值拨备的运用过程并对存在的问题得出了一些思考。
With the development of business operations of commercial banks, the scale of their loans is expanding and the number of non-performing loans is also increasing. How to avoid the risks brought about by non-performing loans has become a problem that commercial banks must face. On the basis of expatiating the importance of provision for impairment, combined with the actual situation of commercial banks, this paper analyzes the process of using current non-performing loan impairment provision in commercial banks in the form of case and draws the existing problems Some thinking.