H农村商业银行不良资产管理案例分析

发布时间：2018-04-05 00:18

本文选题：农村商业银行　切入点：不良资产　出处：《安徽财经大学》2017年硕士论文

【摘要】：改革开放近四十年来,我国农村金融改革取得了巨大成就,然而在整个金融体系中仍然处于最薄弱的地位。农村地区的金融资源匮乏,金融服务不到位,而这几年在经济转型以及自身经营的发展需求下,作为农村经济重要支撑的农村信用社纷纷改制为农村商业银行。改制完成后,农村商业银行的不良资产额较农信社时期虽有所下降,但是与各商业银行相比仍是差之千里。在农商行成立初期,如何切实有效盘活农商行不良资产,这关乎农商行未来运营发展的关键,所以不良资产的管理必须作为农商行当前工作的重中之重。H农村商业银行是于近年新成立的金融机构,发展态势良好,经营规模扩张速度惊人,但随之而来的便是不良资产规模的不断攀升。在对全国农商行的统计报告中,H农村商业银行不良资产率远远超出了同业水平,这引起了银行界的广泛关注。本文以H农村商业银行为例,对该行的不良资产管理问题进行了深入剖析。首先对H农商行的经营发展现状作了简要介绍,通过对H农商行利润表、不良资产五级分类分布情况进行深入分析,介绍了当前H农商行不良资产的严峻情况。接下来重点分析了H农商行不良资产率居高不下的原因。农商行的不良资产来自于两个方面:一是历史原因,二是新增不良资产。着重分析了H农商行新增不良资产的形成原因,发现H农商行从信贷机制、从业人员素质到外部环境等方面存在的问题。本文的重点部分是对H农商行不良资产管理分析。从管理模式和管理方法两方面进行展开阐述,分析当前管理模式和方法的缺陷与不足。进而在后一部分针对这些不足和缺陷给出了对策建议,包括集中式管理模式的推荐和创新不良资产处置方式等。最后简要的对农村商业银行这一类金融机构提出了两点建议。本文在研究方法上重点懫用了案例分析法,通过对H农商行不良资产管理分析,在解决H农村商业银行不良资产管理问题时,希望也能够为全国其他农村商业银行管理不良资产提供经验借鉴。
[Abstract]:Since the reform and opening to the outside world, great achievements have been made in the rural financial reform in China, but it is still in the weakest position in the whole financial system.In rural areas, the financial resources are scarce and the financial services are not in place. In recent years, the rural credit cooperatives, as an important support of the rural economy, have been transformed into rural commercial banks under the needs of economic transformation and the development of their own management.After the reform, the amount of bad assets of rural commercial banks is lower than that of rural credit cooperatives, but it is still a thousand miles worse than that of commercial banks.At the beginning of the agribusiness bank's establishment, how to effectively activate the bad assets of the agribusiness bank is the key to the future operation and development of the agribusiness bank.Therefore, the management of non-performing assets must be regarded as the top priority of the current work of agricultural and commercial banks. The rural commercial bank is a newly established financial institution in recent years. The development situation is good, and the expansion rate of business scale is astonishing.But what comes with it is the rising scale of bad assets.In the statistical report of the national agricultural and commercial banks, the rate of non-performing assets of rural commercial banks has far exceeded the level of the same industry, which has aroused widespread concern in the banking sector.Taking H rural commercial bank as an example, this paper deeply analyzes the problem of bad assets management in H rural commercial bank.First of all, the paper briefly introduces the present situation of the management and development of H Agricultural Commercial Bank. Through the analysis of the profit statement of H Agricultural Commercial Bank and the distribution of non-performing assets in five levels, this paper introduces the severe situation of the bad assets of H Agricultural Commercial Bank at present.Next, the paper analyzes the reasons for the high rate of bad assets.The bad assets of agribusiness come from two aspects: one is historical reason, the other is new bad assets.This paper emphatically analyzes the reasons for the formation of the new bad assets of the H-farm firm, and finds out the problems existing in the H-agribusiness from the credit mechanism, the quality of the employees to the external environment and so on.The key part of this paper is the analysis of bad assets management of H-agribusiness.This paper expounds the management mode and management method, and analyzes the defects and shortcomings of the current management mode and method.In the latter part, the countermeasures and suggestions are given, including the recommendation of centralized management model and the innovation of non-performing assets disposal.At last, the paper puts forward two suggestions to the rural commercial bank.In this paper, the case analysis method is used to solve the problem of non-performing assets management in H rural commercial bank. Through the analysis of the management of bad assets of H agribusiness bank, this paper discusses how to solve the problem of non-performing assets management in H rural commercial bank.Hope also for other rural commercial banks in China to provide experience for the management of non-performing assets.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.35

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