我国商业银行不良贷款现状及处置方法研究

发布时间：2018-03-29 13:04

本文选题：不良贷款　切入点：产能过剩　出处：《山东大学》2017年硕士论文

【摘要】：2010年以来我国宏观经济增速逐渐下降,产能过剩问题日益显露出来,企业经营状况恶化,银行不良贷款率再度成为各界忧虑的焦点。然而官方公布的不良贷款率数据未考虑政策性剥离带来的影响,且由于主观因素存在,并不能反映不良贷款真实状况。本文首次使用A股上市公司的面板数据,通过净利润、利息保障倍数等指标考察企业层面经营状况,认定不良贷款企业,并最终对我国银行真实的不良贷款率进行了测算。结果显示,1998-2003年、2010-2015年是我国商业银行不良贷款率快速上升的两个阶段,尽管本文利用上市公司测算对实际不良贷款率存在一定低估,但得到的测算结果不仅远高于官方公布数值,还远高于1998-2002年的水平。本轮不良贷款率较高的企业主要集中在产能过剩的有色金属、建筑材料、采掘、钢铁等行业,且分布在中西部地区。此外,本文还发现国有企业不良贷款率要远高于民营企业,这不仅说明了我国银行信贷存在向公有制企业倾斜的现象,还说明公有制企业经营状况要差于民营企业。在测算了真实的不良贷款率后,本文还总结了国内外对不良贷款处置的经验,最后基于对不良贷款率的测算结果,分别从化解不良贷款存量和控制不良贷款增量两方面提出了解决方案。在降低不良贷款存量方面:一是成立银行系资产管理公司,专门处置母公司不良贷款;二是启动新一轮"债转股",对负债率较高、经营状况暂时较差的国有企业进行兼并重组,达到降低企业杠杆、化解不良贷款的目的;三是重启不良贷款证券化,使不良资产获得投资价值。在控制不良贷款增量方面:一是商业银行加强自身的信贷政策管理,通过行业限额管理、客户白名单制度等措施,将信贷资源从低效率行业向高效率行业转移;二是商业银行对不良贷款增量的控制须紧紧围绕国家产业结构调整的要求,使资源的配置方向和经济转型方向相一致;三是商业银行内部应加强对潜在信用风险的规避和控制,定期对所持资产进行全面排查,对具有潜在风险的项目进行专项整治。
[Abstract]:Since 2010, China's macroeconomic growth rate has gradually decreased, the problem of overcapacity has become increasingly apparent, and the business situation of enterprises has deteriorated. The non-performing loan ratio of banks has once again become the focus of concern. However, the non-performing loan ratio data released by the government do not take into account the impact of policy divestiture, and because of subjective factors, This paper uses the panel data of A share listed companies for the first time, through the net profit, interest guarantee multiple and other indicators to investigate the operating situation at the enterprise level, and determines that the non-performing loan enterprises, Finally, the real non-performing loan ratio of Chinese banks is calculated. The results show that the period 1998-2003 and 2010-2015 are two stages of the rapid increase of the non-performing loan rate of commercial banks in China. Although this paper uses listed companies to estimate the actual non-performing loan ratio, the calculated results are not only far higher than the official published figures. It is also well above the level of 1998-2002. Enterprises with a high non-performing loan ratio in this round are mainly concentrated in industries such as non-ferrous metals, construction materials, mining, steel and other industries with excess capacity, and are also located in the Midwest. This paper also finds that the non-performing loan rate of state-owned enterprises is much higher than that of private enterprises, which not only shows that the bank credit in our country is inclined to the public enterprises. After calculating the real non-performing loan ratio, this paper also summarizes the experience in the disposal of non-performing loans at home and abroad, and finally, based on the calculation results of the non-performing loan ratio, The solutions are put forward from the aspects of resolving the stock of non-performing loans and controlling the increment of non-performing loans. In reducing the stock of non-performing loans, we should set up a bank asset management company to deal with the non-performing loans of the parent company; Second, to start a new round of "debt-to-equity swap", to merge and reorganize state-owned enterprises with high debt ratios and temporarily poor operating conditions, so as to reduce enterprise leverage and dissolve non-performing loans; and third, to restart non-performing loan securitization. In terms of controlling the increment of non-performing loans, commercial banks should strengthen their own credit policy management, adopt measures such as industry quota management, customer whitelist system, and so on. Transferring credit resources from low efficiency industries to high efficiency industries; second, commercial banks' control of the increment of non-performing loans should be closely related to the requirements of the adjustment of the national industrial structure, so that the allocation direction of resources is consistent with the direction of economic transformation; Third, commercial banks should strengthen the evasion and control of potential credit risk, periodically carry out comprehensive investigation of the assets held, and carry out special treatment on projects with potential risks.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.4

【相似文献】