CAJ | 학술논문

银行信贷人员能否识别会计信息质量取决于他们的意愿和技术。在获得了有意愿识别私营企业会计信息质量的基础上，检验信贷人员的识别技术问题。以2004-2012年中国A股私营上市公司为样本，研究发现：对于简单的会计信息质量衡量指标，银行信贷人员有识别技术；对于复杂的会计信息质量衡量指标，银行信贷人员缺乏识别技术。建议银行信贷人员应加强自身的专业素质，掌握更复杂的企业会计信息质量的识别技术，以降低信贷风险，提高信贷资源配置效率。
은행신대인원능부식별회계신식질량취결우타문적의원화기술。재획득료유의원식별사영기업회계신식질량적기출상，검험신대인원적식별기술문제。이2004-2012년중국A고사영상시공사위양본，연구발현：대우간단적회계신식질량형량지표，은행신대인원유식별기술；대우복잡적회계신식질량형량지표，은행신대인원결핍식별기술。건의은행신대인원응가강자신적전업소질，장악경복잡적기업회계신식질량적식별기술，이강저신대풍험，제고신대자원배치효솔。
Whether or not credit personnel distinguish the quality of accounting information depends on their willing and technology. Based on we got that credit personnel have a will to distinguish non state-owned enterprises’the quality of accounting infor-mation,This paper investigates credit personnel’s distinguishing technology of the quality of accounting information.Follow-ing A share market’s non state-owned enterprises in 2004 to 201 2 as a sample ,our conclusion is:credit personnel are ca-pable of simple distinguishing technology of the quality of accounting information,but not complicated one.We suggest that credit personnel enhance their professional qualities and grasp more complex distinguishing technology of the quality of ac-counting information so that they can reduce credit risk and improve the efficiency of credit resources allocation.