AB农村信用社小微企业不良贷款问题研究

发布时间：2018-06-28 11:52

本文选题：小微企业 + 不良贷款　；参考：《郑州大学》2017年硕士论文

【摘要】：小微企业为经济发展增添活力,国民经济健康可持续发展离不开小微企业的健康可持续发展。经济学家郎咸平教授提出,小微企业是小型企业、微型企业、家庭作坊式企业、个体工商户的统称。小微企业为社会提供就业、创造GDP、增加税收等做出巨大贡献,同时小微企业具有规模比较小、资金少、管理模式简单等特点。小微企业的这些特点使小微企业缺乏可持续发展能力、人力资源管理混乱、财务不透明、没有资金使用规划,使小微企业抗风险能力弱,小微企业的这些特点也使其在经济下行期内,引发流动性危机,陷入经营困境,造成部分小微企业无法按时归还贷款。国家经济进入结构性调整阶段,经济下行压力需要持续一段时间,同时市场有效需求不足,企业严重的供过于求,部分企业产能过剩,确保经济稳健发展必须发展实体经济,只有实体经济健康发展,才能为经济发展奠定坚实的基础,小微企业作为我国实体经济体的重要组成部分,小微企业发展为经济发展注入活力。在经济调整阶段,小微企业暂时面临经营压力,积压大量存货,大量应收账款无法收回,导致小微企业引发流动性危机,经营陷入困境,无法按时归还银行贷款,部分银行为控制风险,惜贷、压贷、抽贷、断贷的行为时有发生,造成在不良贷款处置方面压力增大。而在错综复杂的经济形势下,小微企业陷入经营困境,导致金融机构小微企业不良贷款总额和不良贷款率双升,银行盈利性降低,经营风险增大。在此情况下,严控信贷风险,对违约客户进行债务优化,显得尤为重要。对违约客户经行调查,分析借款人经营是否可持续、所属行业整体情况、存在问题的性质以及借款人是否诚信等,确定能否建立长期合作关系,通过精准判断,对客户进行分类,分为可进行债务优化的企业和不可进行债务优化的企业,然后分类采取措施防控风险。AB农村信用社必须在不违背国家法律法规情况下,按照合规性原则、真实性原则、必要性原则、审慎性原则和加强管理原则对违约客户进行债务优化。债务优化的方式有贷款展期、周转贷款额度、债务承接、债务重组、债务重整和进入司法程序。当对违约客户进行债务优化之后,客户经理和信贷管理部门要通过非现场监测和现场检查的方式,密切关注借款人自身生产经营情况和外部环境变化,加强小微企业现金流监管,特别注意经营状况、资金周转情况、生产销售周期,当发现有影响企业经营的因素时,及时调研分析,做好风险防控手段。
[Abstract]:Small and micro enterprises add vitality to economic development, and the healthy and sustainable development of national economy is inseparable from the healthy and sustainable development of small and micro enterprises. Economist Professor Lang Xianping, small and micro enterprises are small enterprises, micro enterprises, family workshop enterprises, individual industrial and commercial households. Small and micro enterprises provide employment to society, create GDPs, increase tax revenue and make great contributions. At the same time, small and micro enterprises have the characteristics of relatively small scale, less capital, simple management mode and so on. These characteristics of small and micro enterprises make them lack the ability of sustainable development, the human resource management is chaotic, the finance is not transparent, there is no plan for the use of funds, and the ability of small and micro enterprises to resist risks is weak. These characteristics of small and micro enterprises also make them in the period of economic downturn, causing liquidity crisis, business difficulties, resulting in some small and micro enterprises can not return loans on time. The national economy has entered the stage of structural readjustment, and the downward pressure on the economy needs to be sustained for a period of time. At the same time, there is insufficient effective market demand, serious oversupply of enterprises and overcapacity of some enterprises. To ensure sound economic development, we must develop the real economy. Only the healthy development of the real economy can lay a solid foundation for the economic development. As an important part of the real economy of our country, the development of the small and micro enterprises infuses vitality into the economic development. At the stage of economic adjustment, small and micro enterprises are temporarily under operational pressure, with a large backlog of stocks and large amounts of accounts receivable that cannot be recovered. As a result, small and micro enterprises are facing a liquidity crisis, their operations are in trouble, and they are unable to repay their bank loans on time. In order to control the risk, some banks are reluctant to lend, pressure loans, draw loans, break loans from time to time, resulting in increased pressure on the disposal of non-performing loans. In the complicated economic situation, the small and micro enterprises are in a difficult position, which leads to the increase of the total amount of non-performing loans and the non-performing loan ratio of the small and micro enterprises, the decrease of the profitability of the banks and the increase of the operating risks. In this case, strict control of credit risk, debt optimization of defaulting customers, it is particularly important. To investigate the defaulting customers, analyze whether the borrower is sustainable, the overall situation of the industry, the nature of the problem and whether the borrower is honest or not, and determine whether to establish a long-term cooperative relationship, through accurate judgment, The customers are classified into enterprises that can make debt optimization and enterprises that can not optimize debts, and then take measures to prevent and control risks. AB Rural Credit Cooperatives must comply with the principle of compliance without violating the laws and regulations of the state. Authenticity principle, necessity principle, prudential principle and strengthening management principle to optimize defaulting customer's debt. The ways of debt optimization include loan extension, working capital loan quota, debt undertaking, debt restructuring, debt restructuring and entry into judicial process. After debt optimization for defaulting customers, account managers and credit management departments should pay close attention to the borrower's own production and operation situation and changes in the external environment through off-site monitoring and on-site inspection. We should strengthen cash flow supervision of small and micro enterprises, pay special attention to the operating situation, capital turnover, production and sales cycle, and make timely investigation and analysis, and do a good job of risk prevention and control means when we find the factors that affect the operation of enterprises.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.4;F276.3

【相似文献】