近期人民银行提出“新老贷款划段管理”的设想，工商银行总行也在做分账分类的调查。笔者１９９５年在二级分行任职时曾做过“分账核算、分类管理”的尝试，对其效果有切身感受。在此，根据自身的体会，对这项工作谈几点看法：一、分账核算分类管理问题的提出各家国有商业... Recently, the PBC put forward the concept of “management of new and old loans,” and the head office of ICBC is also investigating the classification of sub-accounts. When I was working at a secondary branch in 1995, I had tried “sub-account accounting, classified management” and had a personal feeling about its effectiveness. Here, according to their own experience, talk about this work a few observations: First, the division of accounting classification management issues put forward by all state-owned commercial ...