基于多层次模糊评价法的农村信用社不良债权评估

发布时间：2018-06-16 00:03

本文选题：农村信用社 + 不良债权评估　；参考：《华北电力大学》2014年硕士论文

【摘要】：随着我国市场经济的发展和金融体制改革的深入,农村信用社潜在的各种矛盾和问题也逐渐凸显,尤其是信贷不良资产问题已经成为农村信用社发展的沉重负担,直接影响着信用社经营效益和持续发展。那么合理处置信用社不良资产、防范化解农村金融风险,显得尤为重要。值得关注的是,不良债权资产处置的核心问题是资产价值的评估问题,但目前我国农村信用社不良债权评估体系仍不完善,评估方法较为粗略,忽视不良债权评估过程的模糊本性,过于注重定量指标的评价,忽视偿债意愿等定性指标的评价。基于以上背景,本文试图从我国农村信用社不良债权评估特征与现状的分析出发,探索构建一个符合我国农村信用社不良债权资产特色的评估模型。本文首先对我国农村信用社不良债权评估的特征进行详细分析,提出其在评估对象、评估过程、评估因素、评估主体等方面存在的特殊性；其次,对目前我国普遍采用的评估模型的现状及问题进行深入研究,特别对评估方法与评估指标进行分析；随后,基于对农村信用社不良债权评估的特征与问题分析,本人提出多层次模糊评价法：建立符合我国农村信用社特色的多层次不良债权评估指标体系,采用层次分析和专家评价相结合的方法确定各指标的权重,采用模糊评价法对不良债权价值进行综合评估,该模型对于解决不良债权评估中指标权重的确定问题、评价过程中的定性问题以及模糊性现象的处理问题,有着其他评价方法所无法比拟的优势；最后,通过案例分析对该评估模型进行了实例分析。本文提出的基于多层次模糊评价法的农村信用社不良债权评估模型突出农村信用社的特点、考虑到不良债权评估的特殊性,具有较强的理论与实践意义,能够为农村信用社不良债权处置与定价提供基础与重要参考依据,有利于提高农村信用社的信用风险管理水平,实现金融安全和社会信用建设的良性互动,促进农村金融运行质量和效益的提升。
[Abstract]:With the development of China's market economy and the deepening of financial system reform, the potential contradictions and problems of rural credit cooperatives have gradually become prominent, especially the problem of non-performing loans has become a heavy burden on the development of rural credit cooperatives. It directly affects the benefit and sustainable development of credit cooperatives. It is particularly important to deal with the bad assets of credit cooperatives and to prevent and defuse the rural financial risks. What is worth paying attention to is that the core problem of the disposition of non-performing credit assets is the evaluation of the value of assets, but at present, the evaluation system of non-performing loans of rural credit cooperatives in our country is still not perfect, and the evaluation method is relatively rough. The fuzzy nature of the evaluation process of non-performing creditor's rights is ignored, the evaluation of quantitative indexes and the evaluation of qualitative indexes such as willingness to repay debt are ignored too much. Based on the above background, this paper attempts to establish an evaluation model of the non-performing credit assets of rural credit cooperatives from the analysis of the characteristics and current situation of the non-performing credit evaluation of rural credit cooperatives in China. In this paper, the characteristics of non-performing credit evaluation of rural credit cooperatives in China are analyzed in detail, and the particularity of the evaluation object, evaluation process, evaluation factors, evaluation subject and so on are put forward. The current situation and problems of the commonly used evaluation model in our country are deeply studied, especially the evaluation method and evaluation index are analyzed. Then, based on the analysis of the characteristics and problems of the evaluation of non-performing credit in rural credit cooperatives, I put forward a multi-level fuzzy evaluation method: to establish a multi-level non-performing credit evaluation index system in line with the characteristics of rural credit cooperatives in China, and to determine the weight of each index by the combination of AHP and expert evaluation. The fuzzy evaluation method is used to evaluate the value of non-performing creditor's rights. The model can solve the problem of determining the index weight, the qualitative problem in the evaluation process and the treatment of fuzzy phenomenon in the evaluation of non-performing creditor's rights. It has the advantage that other evaluation methods can not compare. Finally, the case study is carried out to analyze the evaluation model. The model of non-performing credit evaluation of rural credit cooperatives, which is based on multi-level fuzzy evaluation method, highlights the characteristics of rural credit cooperatives, and takes into account the particularity of non-performing credit evaluation, so it has strong theoretical and practical significance. It can provide the basis and important reference basis for the disposal and pricing of non-performing credit rights of rural credit cooperatives, which is conducive to improving the level of credit risk management of rural credit cooperatives and realizing the positive interaction between financial security and social credit construction. We will promote the quality and efficiency of rural financial operations.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.35;F830.42

【参考文献】