X农村商业银行不良资产管理探究
发布时间：2018-07-25 13:53
【摘要】：随着农村信用社法人治理改革的逐步推进和深入,全国范围内涌现出大量农村商业银行,新成立农村商业银行将面临来自两个方面不良资产管理的压力和挑战。一方面是存量表内外不良资产的管理和清收化解；另一方面是新增不良资产的清收化解。笔者通过对X农村商业银行不良资产管理模式变革过程进行分析和总结,就农村商业银行不良资产管理模式进行探讨,分析农村商业银行不良资产管理模式、管理方法和绩效考核等实际管理问题,在为X农村商业银行不良资产管理提供解决方案的同时,为其他农村商业银行和中小金融机构不良资产管理提供借鉴。 第一部分,是本文的绪论部分,主要介绍农村商业银行不良管理研究目的、研究意义、研究内容和研究方法。 第二部分,主要对不良资产管理进行概述。介绍不良资产相关概念,主要包括资产、不良资产、不良贷款、已核销呆账、抵债资产等常见不良资产相关概念,重点介绍央行票据置换不良贷款和发起人出资购买不良贷款等农村商业银行特色不良贷款情况；对不良资产管理以往的观点和评论进行介绍,指出对农村商业银行不良资产管理的研究相对较少；介绍本文对以往研究的补充,以及本文研究分析框架。 第三部分,主要介绍农村商业银行不良资产管理研究案例的基本信息,包括基本情况、历史沿革等,介绍案例数据收集过程和案例数据处理方法。 第四部分,主要以X农村商业银行为案例,介绍其不良资产管理概况,并在此基础上,分别从不良资产管理模式、不良资产管理方法和不良资产绩效考核三个方面进行分析和评论。一是对X农村商业银行原有分散管理模式进的优势和劣势进行分析,提出改进建议；二是对X农村商业银行原不良资产管理方法进行分析,查找问题和不足；三是对X农村商业银行原不良资产清收处置绩效考核体系进行分析,指出存在问题,并提出完善建议。 第五部分,主要介绍X农村商业银行不良资产管理变革情况,首先,分析其不良资产管理模式变革背景；其次,对X农村商业银行不良资产管理模式变革进行重点分析,详细介绍其集中管理范围、组织架构设计、职责分工、人员配备、配套机制等；再次,对X农村商业银行不良资产管理方法变革进行简要分析,重点分析内部员工代理诉讼案件和如何加强逾期贷款管理；最后,对X农村商业银行绩效考核体系变革进行分析,分析新的考核模式带来的绩效的改善,以及面临的挑战。 第六部分,根据对X农村商业银行不良资产管理变革的案例分析,就农村商业银行不良资产管理模式、管理方法和绩效考核三个方面提出具体建议。 全文在研究方法上,重点采用案例分析法,通过对X农村商业银行不良资产管理模式变革的详细介绍和分析,基于实践经验和实践效果,为其他研究者进一步研究农村商业银行和其他中小金融机构不良资产管理提供理论支持和实践启示。
[Abstract]:With the gradual advancement and deepening of the corporate governance reform of the rural credit cooperatives, a large number of rural commercial banks have emerged throughout the country. The new establishment of rural commercial banks will face pressure and challenges from two aspects of the management of non-performing assets. On the one hand, the management and collection of non-performing assets inside and outside the inventory are solved; on the other hand, it is new and bad new. Through the analysis and summary of the transformation process of the non-performing assets management mode of X rural commercial banks, the author discusses the management mode of non-performing assets in rural commercial banks, analyzes the management models of non-performing assets, management methods and performance assessment of rural commercial banks, and is not a rural commercial bank for X. Good assets management provides solutions while providing reference for other rural commercial banks and small and medium-sized financial institutions.
The first part is the introduction of this article. It mainly introduces the research purpose, research significance, research contents and research methods of rural commercial banks' bad management.
The second part mainly introduces the management of non-performing assets, introduces related concepts of non-performing assets, mainly including assets, non-performing assets, non-performing loans, and has written off bad loans and other related concepts of common non-performing assets, focusing on the characteristics of rural commercial banks, such as the replacement of non-performing loans by central bank bills and the purchase of non-performing loans by people. Good loan situation, the previous views and comments on the management of non-performing assets, pointing out that the research on the management of non-performing assets of rural commercial banks is relatively small; this paper introduces the supplement to the previous research and the framework of this study.
The third part mainly introduces the basic information of rural commercial banks' bad assets management research cases, including the basic situation, historical evolution and so on, and introduces the case data collection process and the case data processing methods.
The fourth part, mainly taking X rural commercial bank as a case, introduces the general situation of its bad assets management, and on this basis, analyzes and reviews the three aspects of the non-performing assets management mode, the non-performing assets management method and the performance assessment of non-performing assets, one is the advantages and disadvantages of the original decentralized management model of X rural commercial banks. On the basis of the analysis, the paper puts forward some suggestions for improvement; two is to analyze the management methods of the original bad assets of X rural commercial banks to find out the problems and shortcomings; three, the paper analyzes the performance appraisal system of the original NPL collection and disposal of the rural commercial banks of X, points out the problems and puts forward the perfect proposals.
The fifth part, the main introduction of X rural commercial bank non-performing assets management change situation, first, analysis of the background of the transformation of the non-performing assets management mode; secondly, the X rural commercial bank non-performing asset management model reform to focus on analysis, detailed introduction of its centralized management range, organizational structure design, Division of responsibilities, staffing, supporting mechanism. And so on; again, a brief analysis of the transformation of X rural commercial bank non-performing assets management methods, focusing on the analysis of the internal employee litigation cases and how to strengthen the overdue loan management; finally, the reform of the performance appraisal system of X rural commercial banks is analyzed, and the performance improvement brought by the new assessment model and the challenges facing them are analyzed.
The sixth part, based on the analysis of the cases of X rural commercial banks' bad assets management reform, put forward specific suggestions on three aspects of rural commercial bank non-performing assets management model, management method and performance assessment.
The full text of the research method, focusing on the use of case analysis, through the detailed introduction and analysis of the X rural commercial bank non-performing asset management model, based on practical experience and practice effect, provide theoretical support and practical inspiration for other researchers to further study the management of rural commercial banks and other small and medium-sized financial machinery assets management.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33
本文编号：2144025
[Abstract]:With the gradual advancement and deepening of the corporate governance reform of the rural credit cooperatives, a large number of rural commercial banks have emerged throughout the country. The new establishment of rural commercial banks will face pressure and challenges from two aspects of the management of non-performing assets. On the one hand, the management and collection of non-performing assets inside and outside the inventory are solved; on the other hand, it is new and bad new. Through the analysis and summary of the transformation process of the non-performing assets management mode of X rural commercial banks, the author discusses the management mode of non-performing assets in rural commercial banks, analyzes the management models of non-performing assets, management methods and performance assessment of rural commercial banks, and is not a rural commercial bank for X. Good assets management provides solutions while providing reference for other rural commercial banks and small and medium-sized financial institutions.
The first part is the introduction of this article. It mainly introduces the research purpose, research significance, research contents and research methods of rural commercial banks' bad management.
The second part mainly introduces the management of non-performing assets, introduces related concepts of non-performing assets, mainly including assets, non-performing assets, non-performing loans, and has written off bad loans and other related concepts of common non-performing assets, focusing on the characteristics of rural commercial banks, such as the replacement of non-performing loans by central bank bills and the purchase of non-performing loans by people. Good loan situation, the previous views and comments on the management of non-performing assets, pointing out that the research on the management of non-performing assets of rural commercial banks is relatively small; this paper introduces the supplement to the previous research and the framework of this study.
The third part mainly introduces the basic information of rural commercial banks' bad assets management research cases, including the basic situation, historical evolution and so on, and introduces the case data collection process and the case data processing methods.
The fourth part, mainly taking X rural commercial bank as a case, introduces the general situation of its bad assets management, and on this basis, analyzes and reviews the three aspects of the non-performing assets management mode, the non-performing assets management method and the performance assessment of non-performing assets, one is the advantages and disadvantages of the original decentralized management model of X rural commercial banks. On the basis of the analysis, the paper puts forward some suggestions for improvement; two is to analyze the management methods of the original bad assets of X rural commercial banks to find out the problems and shortcomings; three, the paper analyzes the performance appraisal system of the original NPL collection and disposal of the rural commercial banks of X, points out the problems and puts forward the perfect proposals.
The fifth part, the main introduction of X rural commercial bank non-performing assets management change situation, first, analysis of the background of the transformation of the non-performing assets management mode; secondly, the X rural commercial bank non-performing asset management model reform to focus on analysis, detailed introduction of its centralized management range, organizational structure design, Division of responsibilities, staffing, supporting mechanism. And so on; again, a brief analysis of the transformation of X rural commercial bank non-performing assets management methods, focusing on the analysis of the internal employee litigation cases and how to strengthen the overdue loan management; finally, the reform of the performance appraisal system of X rural commercial banks is analyzed, and the performance improvement brought by the new assessment model and the challenges facing them are analyzed.
The sixth part, based on the analysis of the cases of X rural commercial banks' bad assets management reform, put forward specific suggestions on three aspects of rural commercial bank non-performing assets management model, management method and performance assessment.
The full text of the research method, focusing on the use of case analysis, through the detailed introduction and analysis of the X rural commercial bank non-performing asset management model, based on practical experience and practice effect, provide theoretical support and practical inspiration for other researchers to further study the management of rural commercial banks and other small and medium-sized financial machinery assets management.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33
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