A行大庆分行不良贷款案例分析

发布时间：2018-01-20 15:35

本文关键词： 商业银行不良贷款成因防控　出处：《西南财经大学》2016年硕士论文　论文类型：学位论文

【摘要】：银行业对于经济的支持能力是不言而喻的,一旦银行发生重要危机,对经济的打击往往是巨大的,甚至是致命的。不良贷款率作为衡量银行能力的重要指标之一,它不仅是银行必须管理的,同时也可以给一个国家的整体经济带来警示作用。从国际经验来看,银行业的不良贷款是诱发金融危机的重要原因,甚至它在危机中可以拖垮经济使整个经济环境处于恶循环。因此,各国都非常注重对不良贷款的管理。和大多数国家不同,我国商业银行在改革前的不良贷款主要产生在计划经济和制度转轨时期,政策性因素非常强烈,再加上当时的银行普遍没有风险意识,自身管理存在问题。而通过这一轮我国不良贷款持续暴露而凸显的问题发现,经济环境依然有着非常明显的影响,而银行自身管理的问题也依旧突出,正是宏观微观的共同影响引发了这一轮不良贷款的新增。我国在改革开放进程中一直非常注重对不良贷款的处置与防控,1999年,我国先后成立了信达、华融、东方和长城四家资产管理公司,对国有银行的不良资产进行了剥离,提高国有银行资产质量的同时,也为之后的股份制改革打下了良好基础。2003年银监会的成立更是加大了银行业的监管力度,有效控制了商业银行不良贷款。我国银行业的发展随后进入了辉煌期,国内的经济环境与金融活动形成了良性互动,实体经济与银行业均连续多年实现快速且理想的发展。从上个世纪90年代开始的治理金融“三乱”,到之后对国有银行的股份制改革,其核心都是为了降低不良贷款率,我国银行业曾一度实现不良贷款余额和不良贷款率“双降”。在2008年的金融危机中,我国的银行业可谓一枝独秀,没有受到大的打击,反而危中取机,找到机会,快速发展,越来越多的中资银行跻身世界银行前列。2011年的9月是我国商业银行有规范统计数据以来不良贷款的最低点,不良贷款余额为4078亿元,不良贷款率为0.9%。然而,从2011年第四季度开始,我国商业银行不良贷款余额开始逐季上升,至今已反弹16个季度,“双降”的阶段早已结束,引发了社会的强烈关注。再加上现在我国经济处于增速放缓,这些都给我国商业银行贷款质量带来压力。因此,研究不良贷款的问题具有很高价值,而研究不良贷款的成因和防控更是可以帮助商业银行全面管理不良贷款,具有现实意义。基于这样的背景,本文通过介绍A行大庆分行这一案例来展开论述。由于大庆是资源型城市,石油资源非常丰富,而石油石化产业贡献了当地主要的GDP,因此A分行的不良贷款很依赖大庆市的石油石化相关产业。经济增长快,石油石化产业发展地好,则A分行的不良贷款率较低,反之则不良贷款率上升。由于A分行的管理原因,该行从2010年开始才较大规模发放贷款,再加上当时大庆石油价格高,石油石化相关产业非常好,因此一开始的不良贷款率非常低。虽然现在它的不良贷款率仍是整体银行业的一半,但它的上涨速度已快于整体银行业的上涨速度,风险已逐渐凸显,后续风险将越来越大。由于宏观环境的影响再加上A分行自身问题,A分行并没有利用好不良贷款率低的高起点,因此将该案例作为代表案例,对该分行进行研究和分析,为其他基层银行带来指导作用。本文主要运用实证与理论分析相结合和典型案例分析法,通过座谈、讨论等形式对该行不良贷款的情况进行了解,再结合不良贷款的形成理论,分析了其不良贷款的成因并提了防控建议,为不良贷款问题提供了理论和实证参考,并通过对A分行不良贷款的实际案例总结了A分行存在的问题。本文首先从介绍不良贷款的基本概念、国际及国内分类和不良贷款形成的三大主要理论出发,之后对比了我国银行业和A分行不良贷款的现状,并分析了A分行不良贷款的特点。然后通过A分行不良贷款的案例,找出可能导致不良贷款原因的因素,逐渐引入对A分行不良贷款成因的探讨。接下来,结合不良贷款的形成理论和案例得到的启示,从宏观因素、A分行自身因素以及借款人因素重点分析了A分行不良贷款的成因。其中经济波动、产业结构单一、大庆市金融业的环境及政府监管及法制是宏观方面A分行不良贷款的主要原因；A分行自身,主要是人员素质不达标、贷款质量管理不合格以及风险意识淡薄的原因,而借款人作为资金的使用者,其信用、财务状况和经营管理同样会影响A分行的不良贷款。最后,本文介绍了A分行不良贷款现阶段的处置情况,得出A分行处置方式过于单一的结论,并结合上述的成因分析,从宏观、A分行自身以及借款人三个方面对A分行防控不良贷款提了建议。宏观方面,建立可靠的信用体系,改善银企信息不对称；推进大庆市产业转型,否则经济结构单一易受宏观影响,还会影响大庆市经济的发展；推动大庆市金融业改革创新,利用自身的能源优势,推出以服务石油石化金融为特色的创新；加强监管及法律建设,促进正面竞争,严格规范银行行为,加强法制建设,完善相关法律法规。A分行自身方面,关注并适应宏观环境,及时捕捉国家的政策,找到适合的放贷机会,保证资产质量；提高人员素质,加强服务质量；加强风险管理,不断进取,做好迎接挑战的准备。而借款人方面,注重自身信用、经营管理情况和财务状况,同银行加强联系,这些都可以直接降低A分行的不良贷款。
[Abstract]:The banking industry is self-evident for the ability to support the economy, once the bank has an important crisis, the economic blow is often huge, even fatal. The rate of bad loans is one of the important indicators to measure the ability of the bank, it is not only the bank must manage, but also can bring a warning to the whole national economy from international experience, non-performing loans in the banking sector is an important cause of the financial crisis, even in crisis can drag the economy down the entire economic environment in the vicious circle. Therefore, all countries attach great importance to the management of non-performing loans. Unlike most countries, commercial banks in China before the reform of bad loans mainly produce in the planned economy system and the transition period, the policy factor is very strong, plus the bank generally no risk awareness, own management problems and through this. That round of China continued exposure to bad loans, and highlights the problems, economic environment still has a very significant impact, and the management of the bank's problems are still outstanding, it is the common effect of macro and micro triggered a new round of non-performing loans. China's reform and opening process has been very focused on prevention and disposal on 1999, non-performing loans, China has set up a XinDa, Huarong, the Great Wall and the East four Asset Management Co, the state-owned banks stripped the bad assets, improve asset quality of state-owned banks at the same time, also after the joint-stock reform has laid a good foundation for the establishment of the CBRC.2003 is intensified banking supervision, effective control of the non-performing loans of commercial banks. The development of China's banking industry then entered a golden period, the domestic economic environment and financial activities and formed a benign interaction, the entity The economy and banking sector are for many years to achieve the fast development and ideal. From the last century began in 90s of the financial governance "three", after the joint-stock reform of state-owned banks, its core is to reduce the rate of non-performing loans, China's banking industry once bad loans and non-performing loan rate double down ". In the 2008 financial crisis, China's banking industry is thriving, has not been a big blow, but dangerous in machine, found the opportunity of rapid development, more and more Chinese banks among the forefront of the world bank.2011 in September is China's commercial banks have since statistics of non-performing loans of the specification low non-performing loans amounted to 407 billion 800 million yuan, non-performing loan ratio was 0.9%.. However, from the beginning of the fourth quarter of 2011, the balance of non-performing loans of commercial banks in China began to rise quarter by quarter, has rebounded in the 16 quarter," double down "order Period has ended, triggered a strong concern of the society. And now, China's economy is in a slowdown, these are for our country commercial bank loan quality to bring pressure. Therefore, study on the problems of non-performing loans has very high value, causes and prevention and control of non-performing loans is more comprehensive can help the management of non-performing loans of commercial banks that is of practical significance. Based on this background, this paper introduces the case of A bank Daqing branch to discuss. Because Daqing is a resource-based city, oil resources are very rich, the petroleum and petrochemical industry contributed to the GDP when the landlord, the petroleum and petrochemical related industries so the A branch of non-performing loans is very dependent on the city of Daqing. Fast economic growth, the development of petroleum and petrochemical industry, the A branch of the non-performing loan rate is low, whereas the rate of non-performing loans increased. Due to management of A branch, the bank from 2010 began to Large loans, coupled with the Daqing high oil prices, oil and petrochemical industry is very good, so the beginning of the non-performing loan ratio is very low. Although it is still the rate of non-performing loans of the banking sector as a whole half, but it has been rising faster than the overall banking sector rose faster, the risk has been highlighted gradually. The risk will increase. Due to the impact of the macroeconomic environment coupled with the A branch of A branch of their own problems, and not high starting point the low utilization rate of good bad loans, so the case as a representative case study and analysis of the branch, bring the guiding role for other grassroots bank. This paper mainly uses the empirical analysis with the combination of theory and case analysis, through the discussion, to understand the situation of the discussions and other forms of non-performing loans, combined with the theory of the formation of non-performing loans, analyzing the causes of the bad loans And proposes the suggestion of prevention and control, to provide a theoretical and empirical reference for the problem of non-performing loans, and summarizes the existing problems of A branch through the actual case of A branch of non-performing loans. This paper introduces the basic concept of the non-performing loans of the three major domestic and international classification and theory of the formation of non-performing loans, compared to the status quo China's banking industry and the A branch of bad loans, and analyze the characteristics of the A branch of the non-performing loans. Then through the A branch of bad loan case, find out the factors that might lead to reasons of bad loans, the gradual introduction of discussion on A branch reasons of bad loans. Then, combined with the formation of non-performing loans by theory and case revelation from the macro factors, A branch's factors and borrower factors analyzed the cause of A branch of non-performing loans. The economic fluctuation, single industrial structure, Daqing City financial industry and environment The government supervision and the legal system is the main reason for the macro A branch of non-performing loans; A is the main branch of its own, personnel quality standards, quality management and the reasons of unqualified loan risk consciousness, and the borrower as the user of the capital, credit, financial and business management will also affect the A branch of the last bad loans. This paper introduces the disposal of the case, the A branch of non-performing loans at the present stage, the A branch of disposal over a single conclusion, combined with the analysis of the causes, from the macro, three aspects of A branch and the borrower provided advice to the A branch of prevention and control of non-performing loans. The macroscopic aspect, to establish a reliable credit system, improve bank information asymmetry; promote the transformation of Daqing city industry, otherwise easily affected by the macro economic structure, but also affect the economic development of Daqing city; to promote the reform and innovation of financial industry in Daqing, Li With the advantages of its own energy, the introduction of innovative services to the petroleum and petrochemical financial characteristics; strengthen supervision and legal construction, promote positive competition, strictly regulate the behavior of banks, strengthen the construction of legal system, perfecting the relevant laws and regulations of.A branch, and adapt to the macro environment, timely capture of national policy, to find suitable lending opportunities, ensure asset quality; improve the quality of personnel, strengthen service quality; strengthen risk management, continuous improvement, ready to meet the challenge of the borrower. While, pay attention to their own credit management and financial status, strengthen the contact with the bank, which can directly reduce the A branch of the non-performing loans.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F832.4

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