J农村商业银行不良贷款处置和防范研究

【作者】 张波；

【导师】 王丽萍； 周梅丽；

【作者基本信息】 扬州大学 ， 工商管理硕士（MBA）（专业学位）， 2019， 硕士

【摘要】 随着金融市场的迅速发展,农村商业银行作为地方法人机构,在支持“三农”发展方面发挥着重要作用,作为新农村建设的金融主体,农商行的稳定有序发展不仅是农村金融体系健康可持续发展的基石,也是农村经济改革的助推力量。但我国农村金融市场还不发达,加之受到国内外各种因素的影响,作为地方法人机构的农村商业银行在经营和管理中仍存在诸多问题,其中,作为主要资产业务的信贷业务风险暴露,不良贷款问题日益凸显。如何应对日益增加的不良贷款处置压力,如何控制不良贷款带来的风险,如何加强管理防范由不良贷款带来的风险,这对农村商业银行提高资产质量、增加抵御风险能力和提升综合实力尤为重要。本文选取J农村商业银行作为研究对象,对其不良贷款处置和防范进行研究。首先从研究背景和意义出发,对研究思路及方法、技术路线等做了介绍,并从国内和国外两方面对不良贷款成因、影响和处置进行了综述。接着从概念入手,阐述金融脆弱性、银行行为理论、信用论等理论基础,通过银行内部调查收集资料,在分析J农村商业银行不良贷款现状、成因和影响之后,通过研究J农村商业银行不良贷款的处置流程和处置方法,分析其不良贷款处置的情况和成效。本文结合案例分析和数据分析,从处置方法单一、司法执行难处置效率低、税前核销认定存在难点、风险未得到实质性化解和行业管理政策之间矛盾影响处置效率等五个方面分析了 J农村商业银行不良贷款处置中存在的问题和难点,并在借鉴美国、日本和欧元区银行不良贷款处置经验的基础上,对完善不良贷款处置及防范提出了对策建议。希望J农村商业银行可以优化信贷外部环境建设、健全信贷管理机制、加强不良贷款防范管理、完善不良贷款处置管理机制和加强人员队伍建设。本文通过对J农村商业银行不良贷款处置和防范的研究,分析了该行不良贷款及处置的现状,找出不良贷款处置中的问题和难点,探索并完善其不良贷款处置及管理的方法,这对于防范和化解J农村商业银行信贷风险,提高其盈利能力和抗风险能力有一定的理论和实践指导意义。更多还原

【Abstract】 With the rapid development of financial markets,rural commercial banks have become the main force for supporting the development of "agriculture,rural areas and farmers" and promoting the construction of new countryside.Maintaining the healthy and orderly development of rural commercial banks is not only conducive to the sustained and healthy development of the rural financial system,but also plays an important role in solving the issues of "agriculture,rural areas and farmers".However,China’s rural financial market is still underdeveloped.In addition,due to various factors at home and abroad,there are still many problems in the operation and management of rural commercial banks.Among them,the risk of credit business is prominent,and the issue of non-performing loans have become increasingly prominent.How to deal with and prevent non-performing loans,curb the emergence of new non-performing loans,and how to deal with the challenges posed by the economic environment for the disposal of non-performing loans,which is not only important for improving the profitability and risk resistance of rural commercial banks,but also better promoting rural economic reform.This paper selects J Rural Commercial Bank as the research subject,and studies the disposal and prevention of non-performing loans.Based on the analysis of background and significance,this paper introduces the research ideas,methods and technical routes,and summarizes the research status of non-performing loans at home and abroad.Then,starting from the concept,it expounds the theoretical basis of the theory of financial vulnerability,the theory of bank behavior,credit theory.By collecting the data through field investigation,the paper analyzes the current situation,causes and influence of non-performing loans of J Rural Commercial Bank.After that,by studying the disposal process and disposal methods,the paper analyzed the situation and effectiveness of non-performing loan disposal of J Rural Commercial Bank.It combines case analysis and data analysis to draw the problems and difficulties in the disposal of non-performing loans of J Rural Commercial Bank,that is,the disposal method is single,the judicial execution is difficult to deal with and the efficiency is low,the pre-tax write-off identification has difficulties,the non-performing loan risk has not been substantially resolved,and the contradiction between industry management policies affects the disposal efficiency.Based on the experience of non-performing loans disposal in the United States,Japan and the euro zone,the paper puts forward suggestions on improving the disposal and prevention of non-performing loans.It is hoped that J Rural Commercial Bank can optimize the construction of credit external environment,improve the credit management mechanism,strengthen the management of non-performing loans,improve the management mechanism for non-performing loans,and strengthen the construction of personnel team.Based on the research on the disposal and prevention of non-performing loans of J Rural Commercial Bank,this paper analyzes the causes of non-performing loans of the bank,finds out the problems and difficulties in the disposal of non-performing loans,and improves the methods of disposal and management of non-performing loans.This has certain theoretical and practical guiding significance for preventing and resolving the credit risk of J Rural Commercial Bank and improving its profitability and anti-risk ability.更多还原