【作者】 倪云贞；

【导师】 王家传； 史建民；

【作者基本信息】 山东农业大学 ， 农业经济管理， 2003， 硕士

【摘要】 自1996年8月《国务院关于农村金融体制改革的决定》颁布以来，国家对农村信用社进行了大量的规范和改革。随着改革力度的加大和范围的拓宽，各种潜在的矛盾和问题“浮出水面”，农村信用社改革进入了攻坚阶段。不良资产的高比例、大额度的存在，严重影响了农村信用社的赢利能力、支农能力和生存发展，事实上也成为制约其进一步改革的一大因素。如何处置农村信用社的巨额不良资产已成为农村金融工作的重要课题。借鉴国内外银行处置不良资产的有效方式，针对我国农村信用社不良资产生成的差异因素，在坚持区别对待、分类处置的原则下，采取清收盘活、适度剥离、深化改革等处置措施，对于充分发挥农村信用社在农村金融活动中的主力军作用，促进农村经济、社会全面发展，具有重要的意义。本文系统的分析了农村信用社不良资产的现状、成因及其历史发展，力图在借鉴国内外银行不良资产处置经验的基础上，对农村信用社不良资产处置进行科学的分析，并提出可行的政策建议。本文包括以下几个部分：第一部分为引言，包括选题的目的和意义、农村信用社历史沿革与性质界定、农村信用社不良资产界定、前人研究简述和本研究主要内容与预期目标五个部分。首先，指出农村信用社不良资产的处置有利于充分发挥农村信用社在农村金融活动中的主力军作用，促进农村经济、社会全面发展。其次，以计划经济体制和随后的国民经济市场化改革为背景，简单介绍了农村信用社历史沿革并对其性质进行了界定，这有利于理解农村信用社不良资产的产生。然后，对前人研究做了简单介绍并指出了本研究的主要内容、研究方法、预期目标和创新之处。第二部分为农村信用社不良资产的现状。本部分先后列举出几个省份和全国农村信用社系统的不良资产状况，表明整体来看农村信用社不良资产呈现占比高、额度大的特点，需要尽快处置。然后列举出几个地区农村信用社不良资产状况，表明全国数万个农村信用社分散在各地，由于各个农村信用社受不同条件影响，不良资产状况还是有明显差异的。第三部分为农村信用社不良资产的生成分析。首先，对体制变迁、城乡二元结构、国民经济起落与经济政策、农村金融组织体系、社会信用和法制环境等这些宏观背景与因素对农村信用社不良资产的影响进行了具<WP=5>体分析。其次，对乡镇企业、地方政府、村集体、农行、两会一部与县级城市信用社、农户与个体工商户、农村信用社自身等微观主体对农村信用社不良资产的影响进行了具体分析。从而表明农村信用社不良资产成因复杂，受多种因素的影响，相关的主体众多。最后对农村信用社不良资产的生成进行了历史分析，以表明自改革开放至今在不同的历史阶段上，农村信用社不良资产受何种因素影响，达到什么样的程度。第四部分为国内外银行不良资产处置与经验借鉴。首先，对国内外银行业处置不良资产的模式按不同的标准进行分类，并作以介绍。这其实也交代了银行不良资产处置涉及的基本问题。其次，以美国、瑞典和波兰三个国家为例，介绍了国外银行业不良资产处置实践。最后，对国外银行业不良资产处置的经验予以总结。第五部分为农村信用社不良资产的处置。首先探讨了农村信用社不良资产处置的资金问题，指出不良资产处置损失的分担，一是靠政府用财政资源一次性承担一部分，二是靠农村信用社在发展中逐步消化。其次探讨了农村信用社不良资产处置的组织问题，提出了组建省级资产管理公司收购、管理、处置农村信用社不良资产的方案。再次对农村信用社不良资产的清理、剥离与具体处置做了具体分析。然后提出了农村信用社不良资产处置的配套措施与制度创新。最后，探讨了农村信用社不良资产处置应当坚持的原则。第六部分，对农村信用社不良资产的防范进行了探讨。指出农村信用社不良资产的防范首先需要消除一些体制性因素，需要中央政府做出一些努力。然后对农村信用社加强自身建设以防范不良资产做了简单探讨。更多还原

【Abstract】 Since the State Council enacted the decision on the reform of rural finance system in Aug. 1996, the state has reformed rural credit cooperatives (RCC) a lot to make them standard. With the further reform of them all kinds of contradictions and problems are emerging, the reforms of RCC have entered the key phase. However, a great deal of bad assets in RRC system restricted the further reform and development. The large bad assets have a severe impact on the ability of profit and supporting agriculture and their development, how to dispose the large bad assets has become an important task of rural finance. Using the disposing measures of other financial institutions domestic and abroad for reference and on the principle of making a different treatment toward the different kind of bad assets, the bad assets can be disposed through the measures of taking back, reasonably peeling off and further reforming, and then RRC would play a important role of main force in rural financial system and promoting the development of rural economy and society, so it is very significant. This thesis analyses the current condition, cause and development of bad assets of RCC, and put forward the feasible policy advice. The main body is as follows:The first part is introduction. It comprises five sections, which are as follows: the purpose and significance of selecting the theme, the development of RCC and the definition of its character, the definition of bad assets of RRC, the summarization of former studies and the expected goals. Firstly, the thesis points out that the disposal of bad assets of RCC will benefit the RRC in playing the important role of main force and promoting the all-round development of rural economy and society. Secondly, the thesis introduces the evolution of RRC and defines its characters in planning economic system and the succeeding reform of marketing, which is helpful to understand the form of bad assets. Finally, the thesis summarizes the former studies, and presents the main contents, research methods, expected goals and innovation points. The second part is the current conditions of bad assets of RCC. Firstly, the<WP=7>bad assets of RRC in several provinces and all over the country are presented, which shows that there is a highly proportional and a great deal of bad assets that are required to dispose of. Secondly, the thesis points out that the current bad assets are different in every RCC due to the different conditions of RCC.The third part is the form analyses of bad assets of RCC. Firstly, the thesis analyses the macro background of forming bad assets of RCC, which are as follows: system change, different frame between city and country, the development of national economy and macro economic policy, rural financial system, society credit and the surroundings of legal system. Secondly, the micro factor are analyzed, which as follows: village-and-town enterprises, local government, collective organization of village, agriculture bank, "two-hui-and-one-bu" and urban credit cooperatives in county, farmer and individual business unit, RCC oneself. They have also an impact on the form of bad assets. So we can conclude that there are so many factors and concerning subject that have something to do with the form of bad assets of RCC. Finally, the forming courses of bad assets of RCC are analyzed to show that what factors can have an impact on the form of bad assets in different phase.The forth part is the experiences of disposing bank bad assets at home and abroad. Firstly, the different modes of disposing bad assets are classified according to different standard. These point out the basic problem of disposing of bad assets. Secondly, the practices of disposing bad assets of USA, Sweden and Poland are introduced. Finally, the experiences of disposing bad assets are summarized.The fifth part is the disposing bad assets of RCC. Firstly, the capital resources of disposing bad assets are discussed. The author points out that the government should take over some bad assets by use of public fi更多还原