From the management of evil loans and uncollected interests taking of loan bad debt preparation fund and revealing of information shows that under the accounting system 8 % is of only book value but without any actual value to state - run commercial banks .

从不良贷款、 应收 未 收利息的处理，贷款 呆帐准备金的 提取以及信息披露方面揭示了在现行会计体系下8%这一数值对于国有商业银行仅具有帐面意义而无实际价值。