【作者】 陈文琴；

【导师】 陈平留； 郑德祥；

【作者基本信息】 福建农林大学 ， 森林经理学， 2008， 硕士

【摘要】 林业作为一项重要的公益事业和基础产业,是可持续发展的重要基础之一,但林业发展长期受资金瓶颈制约。随着林权制度改革的深入发展和《森林资源资产贷款抵押登记办法(试行)》的公布和实施,森林资源资产抵押贷款成为解决林业发展资金问题的有效融资途径之一。但森林资源资产作为抵押物具有特殊性,其经营周期长、价值的自然增长性、分布辽阔性及易受自然灾害影响等特点,使之作为抵押物的监管与一般性资产存在着差异。本研究从商业银行的角度出发,针对森林资源资产抵押贷款发展过程中存在的问题,结合风险分项的原理,分析这些风险产生的原因并找出防范和化解这些风险的措施,力求将银行的森林资源资产信贷业务的风险降到最低,促进森林资源资产抵押贷款的健康发展。本文按照“提出问题—分析问题—解决问题”的研究思路,采取理论与实践相结合、定性与定量相结合、博弈论、统计分析等方法,对森林资源资产抵押贷款风险监管进行系统研究,主要内容概括如下:(1)从森林资源资产抵押贷款的内涵、法律依据、发展现状、主要模式及其风险监管的必要性进行分析,引入了风险监管理念,对风险监管必要性的博弈分析中表明银行的风险监管行为是借款人选择“诚实表述”的重要条件,银行要对借款人采取正确的风险监管措施。(2)首次对森林资源资产抵押贷款进行风险分项,分析了森林资源资产抵押贷款中的信用风险、抵押物风险、操作性风险、利率风险、流动性风险以及其它风险,并对这些风险类型的成因进行了分析。从银行内部方面看,是由于银行内部的管理能力不足,如银行的产权制度、林业贷款管理机制的不完善以及风险管理水平不高等;从林业行业自身的特点看,林业企业资金运营的特点、投融资主体单一、贷款成本高、贴息贷款落实困难及相关的配套政策与服务机制建立滞后等问题,使银行森林资源资产抵押贷款的风险加大;从外部环境上看,社会信用制度的缺失、政府干预、政策法规不健全也是形成森林资源资产抵押贷款风险的重要影响因素。(3)首次提出森林资源资产抵押贷款风险监管应从贷前的内部控制和贷后的外部监管两方面进行监管。贷前的内部控制主要包括:设计森林资源资产抵押贷款产品、营造良好的银行内部风险监管环境、建立规范的林业信用体系和构建有效信息系统。贷后的外部监管主要内容是:健全抵押登记制度、加强抵押物价值损失管理、依法实现抵押物的处置和创造良好的外部环境分散银行风险。更多还原

【Abstract】 Forestry as one of important public welfare cause and basic industry is also one of fundamental of economic and social sustainable development and was restricted by the problem of lacking capital to develop for a long time. With the development of forest-right system reform and the publishing and implementing of the law about the method of loan and mortgage using forestry resources assets (for trial implementation), it should be one of the best financing method by using forestry resource assets to solve the problem of lacking capital. But the forestry resource assets as mortgage has some special characteristic of itself, such as the long period of operating cycle, the spontaneous increasing value of itself, the vast distribution and be vulnerable to natural disasters, all these characteristic make the supervision of it has some differences to others. These researches solve the problems coming out during the mortgage loan for the interests of the commercial banks according the theories of risk analysis; then analyze the causes of risks, furthermore find some methods to prevent and remove risks during forest resource mortgage loan, so as to promote the development of it.This paper was wrote according to the research approach of rising problem-analyzing problem-solving problem, and by using approach of combination theories and practice, combination of qualitative analysis and quantitative analysis, game theory and statistic analysis; Studied the risk supervision of forest resource mortgage loan and summarize the main research results as follow:1. Firstly we analyzed the connotation of forest resource mortgage loan, its legal basis, its development state, the main modes and the necessary risk supervision of it. Then introduce the idea of risk supervision, conclusion was gave after game analyzing of the necessary risk supervision, the results show that the risk supervision behavior of bank should be the important condition of borrowers’ honesty representation and banks should take right risk-supervision measures to borrowers.2. It is advanced for this paper to analyze the risk of forest resource mortgage loan, we analyze the risks include risk of honey, mortgage risk, management risk, liquidity risk and other risks. We also analyze the causes of all these kinds of risks. From the aspect of banks, as one reason, it comes from the management ability of banks, for example the property right system and credit management mechanism are still not perfect and so on. As to forestry industry’s own characteristics, there are many problems include the bad operation-modes of forestry enterprise fund, the single subject of financing and investment, the high cost of loan, the difficult implementation of interest subsidy loan and the lag-establishment of related policies and service mechanism and so on. All these problems aggravate the risk of bank from forest resource mortgage loan. Judging from the outside environment of bank, the problems such as the imperfect of public credit system, government intervention and unsound of policies and laws are becoming the important influencing factors of risks’ formation.3. First address that risk supervision for forest resource mortgage loan should consists of internal control before borrowing and external supervision after borrowing. The former includes designing forest resource mortgage loan product, constructing excellent environment for internal supervision, building normative forest credit system and effective information system. The latter main includes perfecting mortgage loan registration system, strengthening the value loss management of mortgage, achieving the disposition of mortgage according with law and creating excellent external environment to spread the risk of bank.更多还原