农村信用合作社不良贷款处置问题研究
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摘要
不良贷款问题是金融机构面临的世界性难题,是威胁金融机构的最主要风险之一。如何化解金融不良贷款是一重要课题,己经成为中国农村信用社进一步发展的沉重包袱和障碍。长期以来,由于缺乏完善的信贷资产管理体系,加之自身管理体制落后、恶劣的信用环境、历史包袱和国家信贷政策的影响,农村信用社产生了大量的不良贷款,这些不良贷款严重降低了农村信用社的经营效益和对农村地区的支持力度。
本文依据不良贷款处置的相关理论,以A县农村信用联社为例,较为系统地分析了其不良贷款的现状及其成因,并对A县农村信用联社处置不良贷款的方式及其中存在的问题进行了深入分析。在此基础上,借鉴国外商业银行不良资产处置的经验,提出了农村信用社不良贷款处置的原则、模式及对策建议。本文的研究结论为:(1)A县农村信用社不良贷款总量较大,但呈递减趋势;A县农村信用社不良贷款主要分布在个体工商户、私营企业、合资企业和农村中小企业以及农行、农村信用社自办的经济实体之中;不良资产品种主要为信用贷款;资本充足率较低,抵御风险能力较差。(2)A县农村信用社处置不良贷款的主要问题为处置方式单一,技术含量较低、抵债资产变现难、处置费用较高、行政干预和政策“缺位”导致处置障碍繁多。(3)农村信用社不良贷款处置应遵循标本兼治、以治本为主、不良资产处置与企业脱困相结合、不良贷款处置与农村信用社机制转变相结合的原则。(4)提出不良贷款证券化、不良资产出售、签订资产管理合同、债权转股权等方式是农村信用社应借鉴的不良贷款处置方式。
The non-performing loan problem is a difficult problem which faced by financial institutions, it is one of the main risks which threat to financial institutions. It is an important financial issue for us to resolve non-performing loans, which has been a heavy burden for China's rural credit cooperatives to develop further. For a long time, there is the lack of proper credit asset management system, coupled with the backward of our management system, the poor credit environment, the historical burden and the policies of state credit, the rural credit cooperatives generated a lot of bad loans, which severely reduced the efficiency benefits and the endorsement in rural areas.This article based on the disposal of the theory of non-performing loan, as an example, A county credit union, which we can analyze the status and the reason of their bad loan came, which have had a more systematic analysis of their status and causes of non-performing loans and have had a depth analysis of the way how to deal with this problem. In this point, in the summary of foreign commercial banks the way they deal with bad loans, we can putting forward the principle of disposal of bad loans and made operable countermeasures.
From this study, we can concluded that: (1) With a larger total amount of non-performing loans of rural credit cooperatives in A county, an the contrary, which showed with a decreasing trend; The non-performing loans of rural credit cooperatives in A county, dispersed in the individual industrial and commercial households, private enterprises, joint ventures and rural SMEs and Agricultural Bank of China, rural credit cooperatives which running by the economic entity; Varieties for the credit bad loans; the lower ratio of capital adequacy, the less capacity to resist risks. (2) The main issue of A county of disposal of bad loans of rural credit cooperatives is in a single way, the low-tech, the hard realization of foreclosed assets, the higher disposal costs, the administrative intervention and policy’s "Vacancy" which lead to the disposal of many obstacles. (3) The disposal of non-performing loans of rural credit cooperatives should be followed in treating the symptoms, focusing on the main point, the combination of the disposal of non-performing loan and the turnaround corporation, the principle of combining changes between the disposal of bad loans and the rural credit mechanism. (4) We can proposed the securitization of bad loans and the selling of bad loans, making the contract entered into asset management, debt to equity, etc. It is the way the rural credit cooperatives should draw on the disposal of bad loans.
本文依据不良贷款处置的相关理论,以A县农村信用联社为例,较为系统地分析了其不良贷款的现状及其成因,并对A县农村信用联社处置不良贷款的方式及其中存在的问题进行了深入分析。在此基础上,借鉴国外商业银行不良资产处置的经验,提出了农村信用社不良贷款处置的原则、模式及对策建议。本文的研究结论为:(1)A县农村信用社不良贷款总量较大,但呈递减趋势;A县农村信用社不良贷款主要分布在个体工商户、私营企业、合资企业和农村中小企业以及农行、农村信用社自办的经济实体之中;不良资产品种主要为信用贷款;资本充足率较低,抵御风险能力较差。(2)A县农村信用社处置不良贷款的主要问题为处置方式单一,技术含量较低、抵债资产变现难、处置费用较高、行政干预和政策“缺位”导致处置障碍繁多。(3)农村信用社不良贷款处置应遵循标本兼治、以治本为主、不良资产处置与企业脱困相结合、不良贷款处置与农村信用社机制转变相结合的原则。(4)提出不良贷款证券化、不良资产出售、签订资产管理合同、债权转股权等方式是农村信用社应借鉴的不良贷款处置方式。
The non-performing loan problem is a difficult problem which faced by financial institutions, it is one of the main risks which threat to financial institutions. It is an important financial issue for us to resolve non-performing loans, which has been a heavy burden for China's rural credit cooperatives to develop further. For a long time, there is the lack of proper credit asset management system, coupled with the backward of our management system, the poor credit environment, the historical burden and the policies of state credit, the rural credit cooperatives generated a lot of bad loans, which severely reduced the efficiency benefits and the endorsement in rural areas.This article based on the disposal of the theory of non-performing loan, as an example, A county credit union, which we can analyze the status and the reason of their bad loan came, which have had a more systematic analysis of their status and causes of non-performing loans and have had a depth analysis of the way how to deal with this problem. In this point, in the summary of foreign commercial banks the way they deal with bad loans, we can putting forward the principle of disposal of bad loans and made operable countermeasures.
From this study, we can concluded that: (1) With a larger total amount of non-performing loans of rural credit cooperatives in A county, an the contrary, which showed with a decreasing trend; The non-performing loans of rural credit cooperatives in A county, dispersed in the individual industrial and commercial households, private enterprises, joint ventures and rural SMEs and Agricultural Bank of China, rural credit cooperatives which running by the economic entity; Varieties for the credit bad loans; the lower ratio of capital adequacy, the less capacity to resist risks. (2) The main issue of A county of disposal of bad loans of rural credit cooperatives is in a single way, the low-tech, the hard realization of foreclosed assets, the higher disposal costs, the administrative intervention and policy’s "Vacancy" which lead to the disposal of many obstacles. (3) The disposal of non-performing loans of rural credit cooperatives should be followed in treating the symptoms, focusing on the main point, the combination of the disposal of non-performing loan and the turnaround corporation, the principle of combining changes between the disposal of bad loans and the rural credit mechanism. (4) We can proposed the securitization of bad loans and the selling of bad loans, making the contract entered into asset management, debt to equity, etc. It is the way the rural credit cooperatives should draw on the disposal of bad loans.
引文
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