农村信用社贷款信用风险管理问题研究
摘要
农村信用社是我国金融机构的重要组成部分,是农村金融的主力军。由于历史发展以及服务领域等方面原因,农村信用社现存的不良资产占比与国有商业银行相比仍然偏高,在贷款管理以及风险防控手段等方面仍存诸多问题亟需解决。农村信用社作为地方性金融机构,多年来一直以传统存、贷款业务为主,其贷款利息收人和同业往来的利息收入占全部收人的90%以上,而目前,贷款信用风险在各种贷款风险中居于首要地位,贷款风险的防范重点应该放在信用风险上来,因此,深入研究农村信用社贷款信用风险的现状,以及形成机理,进而为社会主义新农村建设提供有效信贷资金支持,显得尤为重要。
本文依据商业银行信贷管理及贷款风险的分类及信用风险的防范与化解理论,运用实证研究、规范研究以及比较分析等研究方法,首先对农村信用社的贷款信用风险的现状进行了分析总结,其次对农村信用社产生贷款信用风险的机理进行了分析,从农村信用社、借款人、以及外部环境三个方面进行了分别阐述,最后,在此基础上,有针对性地提出了完善农村信用社贷款信用风险管理的总体思路及应采取的主要措施。
本文共分六章内容,第一章为引言;第二章为信用风险的概念、形成原因、防范与化解的方法、贷款信用风险管理的相关理论;第三章为贷款信用风险的实证分析,通过对山东省农村信用社以及泰安市东平农村合作银行贷款信用风险管理的调查,从贷款的种类、贷款质量、发放贷款程序等角度描述了农村信用社贷款信用风险的现状;第四章为贷款信用风险的形成机理,通过从农村信用社、借款人、外部环境三个角度,分析了形成贷款信用风险以及农村信用社在贷款信用风险的管理方面存在的问题;第五章根据以上调查、研究结果,有针对性的提出了改革与完善农村信用社贷款信用风险管理的主要对策与措施;第六章是研究结论。
本文主要研究结论:
1、通过研究认为:由于历史发展原因以及服务对象的特殊性等,农村信用社目前在贷款信用风险的管理落后于商业银行以及国外同类金融机构.农村信用社的贷款信用风险管理基本上采用定性分析的方法,这在一定程度上是由农村信用社自身功能及地理位置的特殊性决定的,并且在实际经营管理中起到了积极作用。但是随着经济社会的发展,这种方法已经不能完全适应当今农村信用社经营的需要,需要在此基础上引入定量分析,运用信用风险模型分析等一系列现代信用风险的识别方法。
2、通过对山东省农村信用社以及泰安市东平农村合作银行贷款种类、发放、收回的过程分析,发现目前农村信用社信用风险管理中存在问题的产生机理主要源于农村信用社、借款人、外部环境三个因素。对于农村信用社来说产权不明晰、内控管理混乱、历史包袱过重、内部人道德风险等体制制度方面的原因以及贷款分类模糊、授权授信重量不重质、贷前检查过于简单、贷后审查流于形式等技术操作粗糙是引起农村信用社在贷款风险管理方面出现问题的原因;对于农村信用社的服务对象来说农业本身为风险大的弱质产业,农民生产轨迹单一性以及农民保险意识淡薄导致了农村信用社信用风险的发生;而在外部环境中,由于信息不对称、社会保障体系不健全、政府补贴力度偏小、地方管理制度的安排缺陷、担保机制缺失等大大增加了农村信用社贷款信用风险发生的几率。
3、通过研究,提出了完善农村信用社贷款信用风险管理的对策建议,包括加快农村信用社产权制度改革、健全内控、强化贷款操作流程管理、科学管理贷款以及建立风险补偿机制、农业保险制度、贷款担保制度以及宏观信用环境的建设等。
Rural credit cooperatives are important components of China's financial institutions and part of the main force of rural finance. The existing non-performing assets of the rural credit cooperatives is still high compared with state-owned commercial banks due to historical development and services in the fields of reasons. There are still many problems should be solved in the credit management and risk prevention and control measures, In particular, credit risk is in the role at the apex among the current loan risk ,so risk prevention should be focused on the credit risk . Therefore, it is particularly important to study the credit status and the formation mechanism of credit risk, as well as prevention and control capabilities in order to improve credit risk loans and reduce the risk of the occurrence of the credit risk of loans and improve their operational efficiency to provide effective financial support to the building of new socialist rural areas.
This paper is based on commercial bank credit risk management and loan classification and credit risk prevention theory using empirical research, normative research and comparative analysis. Firstly we analyze credit risk of all loans of rural credit cooperatives, secondly, we analyze the mechanism of credit risk from the rural credit cooperatives, lenders, as well as external environment, at last ,the measures to improve the credit risk management of rural credit cooperatives were put forward.
This paper is divided into six chapters. Chapter I is Introduction. Chapter II is for the theory of the concept ,the formation and the prevention of the credit risk . Chapter III is the empirical analysis of the credit risk for the loan. Through the survey of the Shandong rural credit cooperatives as well as Dongping rural cooperative banks, we analyze the status of credit risk from the loan type, credit quality, lending procedures, of rural credit cooperatives. Chapter IV is the formation mechanism of credit risk. According to the above findings, the main countermeasures to improve the loan credit risk management of the rural credit cooperatives were put forward in Chapter V. Chapter VI is the conclusion of the study.
The main conclusion of the study:
1 Through the study we believe: Due to historical reasons and the special nature of clients, rural credit cooperatives is lag behind commercial banks and foreign financial institutions in the same in the management of credit risk . Rural credit loan credit risk management is basically qualitative analysis method which was decided by the rural credit cooperatives in their function and location and played an active role in the actual operation and management. But with development of the economy and society, This approach can not fully meet the needs of today's Rural Credit Cooperatives. We need to introduce the quantitative analysis, using a series of modern credit risk identification method such as Credit risk model analysis.
2 Through the analysis of loans, issuance, recovery process of the rural credit cooperatives in Shandong Province and Dongping rural cooperative bank, we find that the management problems of the generation mechanism in credit risk is mainly the result of rural credit cooperatives, lenders, external environment, three factors. For the Institutional system of rural credit cooperatives, property rights is not clear, internal control and management is chaotic, historical burden is too heavy and there are so many internal risks . Loan classification is vague. Agriculture itself is the high risk of weak industry, so it is the special nature of rural credit cooperatives serve. In the external environment, due to asymmetric information, the social security system is not perfect, government subsidies intensity too small, the arrangement of local management systems deficiencies, lack of security mechanisms such as rural credit cooperatives has greatly increased the likelihood of credit risk loans.
3 Through the study, credit risk management policy proposals made to improve the rural credit cooperatives were put forward, including improving the property rights system to speed up the reform of rural credit cooperatives, improving internal control, strengthening loan processing workflow management, establishing a risk compensation mechanism, agricultural insurance system, the credit guarantee system and the construction of macroeconomic credit environment.
本文依据商业银行信贷管理及贷款风险的分类及信用风险的防范与化解理论,运用实证研究、规范研究以及比较分析等研究方法,首先对农村信用社的贷款信用风险的现状进行了分析总结,其次对农村信用社产生贷款信用风险的机理进行了分析,从农村信用社、借款人、以及外部环境三个方面进行了分别阐述,最后,在此基础上,有针对性地提出了完善农村信用社贷款信用风险管理的总体思路及应采取的主要措施。
本文共分六章内容,第一章为引言;第二章为信用风险的概念、形成原因、防范与化解的方法、贷款信用风险管理的相关理论;第三章为贷款信用风险的实证分析,通过对山东省农村信用社以及泰安市东平农村合作银行贷款信用风险管理的调查,从贷款的种类、贷款质量、发放贷款程序等角度描述了农村信用社贷款信用风险的现状;第四章为贷款信用风险的形成机理,通过从农村信用社、借款人、外部环境三个角度,分析了形成贷款信用风险以及农村信用社在贷款信用风险的管理方面存在的问题;第五章根据以上调查、研究结果,有针对性的提出了改革与完善农村信用社贷款信用风险管理的主要对策与措施;第六章是研究结论。
本文主要研究结论:
1、通过研究认为:由于历史发展原因以及服务对象的特殊性等,农村信用社目前在贷款信用风险的管理落后于商业银行以及国外同类金融机构.农村信用社的贷款信用风险管理基本上采用定性分析的方法,这在一定程度上是由农村信用社自身功能及地理位置的特殊性决定的,并且在实际经营管理中起到了积极作用。但是随着经济社会的发展,这种方法已经不能完全适应当今农村信用社经营的需要,需要在此基础上引入定量分析,运用信用风险模型分析等一系列现代信用风险的识别方法。
2、通过对山东省农村信用社以及泰安市东平农村合作银行贷款种类、发放、收回的过程分析,发现目前农村信用社信用风险管理中存在问题的产生机理主要源于农村信用社、借款人、外部环境三个因素。对于农村信用社来说产权不明晰、内控管理混乱、历史包袱过重、内部人道德风险等体制制度方面的原因以及贷款分类模糊、授权授信重量不重质、贷前检查过于简单、贷后审查流于形式等技术操作粗糙是引起农村信用社在贷款风险管理方面出现问题的原因;对于农村信用社的服务对象来说农业本身为风险大的弱质产业,农民生产轨迹单一性以及农民保险意识淡薄导致了农村信用社信用风险的发生;而在外部环境中,由于信息不对称、社会保障体系不健全、政府补贴力度偏小、地方管理制度的安排缺陷、担保机制缺失等大大增加了农村信用社贷款信用风险发生的几率。
3、通过研究,提出了完善农村信用社贷款信用风险管理的对策建议,包括加快农村信用社产权制度改革、健全内控、强化贷款操作流程管理、科学管理贷款以及建立风险补偿机制、农业保险制度、贷款担保制度以及宏观信用环境的建设等。
Rural credit cooperatives are important components of China's financial institutions and part of the main force of rural finance. The existing non-performing assets of the rural credit cooperatives is still high compared with state-owned commercial banks due to historical development and services in the fields of reasons. There are still many problems should be solved in the credit management and risk prevention and control measures, In particular, credit risk is in the role at the apex among the current loan risk ,so risk prevention should be focused on the credit risk . Therefore, it is particularly important to study the credit status and the formation mechanism of credit risk, as well as prevention and control capabilities in order to improve credit risk loans and reduce the risk of the occurrence of the credit risk of loans and improve their operational efficiency to provide effective financial support to the building of new socialist rural areas.
This paper is based on commercial bank credit risk management and loan classification and credit risk prevention theory using empirical research, normative research and comparative analysis. Firstly we analyze credit risk of all loans of rural credit cooperatives, secondly, we analyze the mechanism of credit risk from the rural credit cooperatives, lenders, as well as external environment, at last ,the measures to improve the credit risk management of rural credit cooperatives were put forward.
This paper is divided into six chapters. Chapter I is Introduction. Chapter II is for the theory of the concept ,the formation and the prevention of the credit risk . Chapter III is the empirical analysis of the credit risk for the loan. Through the survey of the Shandong rural credit cooperatives as well as Dongping rural cooperative banks, we analyze the status of credit risk from the loan type, credit quality, lending procedures, of rural credit cooperatives. Chapter IV is the formation mechanism of credit risk. According to the above findings, the main countermeasures to improve the loan credit risk management of the rural credit cooperatives were put forward in Chapter V. Chapter VI is the conclusion of the study.
The main conclusion of the study:
1 Through the study we believe: Due to historical reasons and the special nature of clients, rural credit cooperatives is lag behind commercial banks and foreign financial institutions in the same in the management of credit risk . Rural credit loan credit risk management is basically qualitative analysis method which was decided by the rural credit cooperatives in their function and location and played an active role in the actual operation and management. But with development of the economy and society, This approach can not fully meet the needs of today's Rural Credit Cooperatives. We need to introduce the quantitative analysis, using a series of modern credit risk identification method such as Credit risk model analysis.
2 Through the analysis of loans, issuance, recovery process of the rural credit cooperatives in Shandong Province and Dongping rural cooperative bank, we find that the management problems of the generation mechanism in credit risk is mainly the result of rural credit cooperatives, lenders, external environment, three factors. For the Institutional system of rural credit cooperatives, property rights is not clear, internal control and management is chaotic, historical burden is too heavy and there are so many internal risks . Loan classification is vague. Agriculture itself is the high risk of weak industry, so it is the special nature of rural credit cooperatives serve. In the external environment, due to asymmetric information, the social security system is not perfect, government subsidies intensity too small, the arrangement of local management systems deficiencies, lack of security mechanisms such as rural credit cooperatives has greatly increased the likelihood of credit risk loans.
3 Through the study, credit risk management policy proposals made to improve the rural credit cooperatives were put forward, including improving the property rights system to speed up the reform of rural credit cooperatives, improving internal control, strengthening loan processing workflow management, establishing a risk compensation mechanism, agricultural insurance system, the credit guarantee system and the construction of macroeconomic credit environment.
引文
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