农村信用社财务管理案例分析

【作者】 陈红；

【导师】 刘锡良；

【作者基本信息】 西南财经大学 ， 工商管理， 2009， 硕士

【副题名】以NAQ农村信用社近三年（2006-2008年）财务分析为例

【摘要】 The reform of rural credit cooperativs has gained great achivement through several years’practice and exploration. But for the reason of lagging ideas, the absence of system construction, poor internal management system, and lacking of competitiveness in financial market, there have been many issues in the reform process which deserve our attention, such as the difficulty of operation, inefficient, poor management mechanism, and the inadequate corporate governance structure, all this problems have relations with the imperfect financial management of credit cooperatives. It is a real and pressing problem of rural credit cooperatives to seize the initiative in the increasingly fierce competition that how to dig the root causes of these problems and innovate and improve the financial management system of rural credit cooperatives to promote operating profit. In this regard, by my financial analysis of the rural credit cooperatives in Longquanyi District, Chengdu for nearly three years (2006-2008), I argued that a sound financial management of rural credit cooperatives should be institutional innovation, and establish the orientation position of financial management in the operating process, then address the issue from the following aspects:establishment of an effective management system, a clear management functions, scientific and rational way to set financial targets, efforts to reduce the financial cost.The full articla is divided into four chaptersThe first chapter:Financial Management Analysis of Rural Credit Cooperatives:the Longquan Credit cooperatives nearly three years (2006-2008) financial analysis as an example.The second chapter:The Current Main Problems Of The Financial Management Of Rural Credit Cooperatives:Financial management system is loose, making the financial management functions can not give full play; Low quality of credit assets, making the financial management goals hard to truly realize; The proportion of non-interest-bearing assets go up year after year which make financial management subjects to a certain degree of inhibition; Funding costs continue to rise, making financial management face considerable pressure; Financial assessment targets are unreasonable and unscientific which have negative effects on financial management.The third chapter:The causes of problems arise in financial management of rural credit cooperatives:Conceptual reasons-conceptual hysteresis and weak sense; Institutional reasons---the unsound internal financial system; Managerial reasons--- the unclear responsibilities, the unstandardized operation; Personnel reason--- low quality of financial management personnel; Policy reasons--- the lack of fair and orderly competition mechanism in financial market; Institutional reasons---the unreasonable financial evaluation indicators.The fourth chapter:The concieve of innovating and improving the financial management of rural credit cooperatives. Change the way of thinking, and establish the strategic concept of a modern enterprise financial management; improve the internal control system construction; incoporate the daily financial management into the financial management system; strengthen financial management team-building, improve the quality of financial management staff; set up scientific and reasonable financial evaluation indicators system; make certain of the orientation position of financial management in the operating process.In conclusion, from the above analysis of four aspects I discussed the current status of the financial management of rural credit cooperatives, the problems, the causes and countermeasures. However, given my limited knowledge, my understanding and usage will inevitably be biased in some extent. And the articla is not perfect, welcome comments and suggestions from experts, and I will continue to study harder, enrich and improve myself, to make contribution to improvement and development of the financial management system in rural credit cooperatives!更多还原

【Abstract】 The reform of rural credit cooperativs has gained great achivement through several years’practice and exploration. But for the reason of lagging ideas, the absence of system construction, poor internal management system, and lacking of competitiveness in financial market, there have been many issues in the reform process which deserve our attention, such as the difficulty of operation, inefficient, poor management mechanism, and the inadequate corporate governance structure, all this problems have relations with the imperfect financial management of credit cooperatives. It is a real and pressing problem of rural credit cooperatives to seize the initiative in the increasingly fierce competition that how to dig the root causes of these problems and innovate and improve the financial management system of rural credit cooperatives to promote operating profit. In this regard, by my financial analysis of the rural credit cooperatives in Longquanyi District, Chengdu for nearly three years (2006-2008), I argued that a sound financial management of rural credit cooperatives should be institutional innovation, and establish the orientation position of financial management in the operating process, then address the issue from the following aspects:establishment of an effective management system, a clear management functions, scientific and rational way to set financial targets, efforts to reduce the financial cost.The full articla is divided into four chaptersThe first chapter:Financial Management Analysis of Rural Credit Cooperatives:the Longquan Credit cooperatives nearly three years (2006-2008) financial analysis as an example.The second chapter:The Current Main Problems Of The Financial Management Of Rural Credit Cooperatives:Financial management system is loose, making the financial management functions can not give full play; Low quality of credit assets, making the financial management goals hard to truly realize; The proportion of non-interest-bearing assets go up year after year which make financial management subjects to a certain degree of inhibition; Funding costs continue to rise, making financial management face considerable pressure; Financial assessment targets are unreasonable and unscientific which have negative effects on financial management.The third chapter:The causes of problems arise in financial management of rural credit cooperatives:Conceptual reasons-conceptual hysteresis and weak sense; Institutional reasons---the unsound internal financial system; Managerial reasons--- the unclear responsibilities, the unstandardized operation; Personnel reason--- low quality of financial management personnel; Policy reasons--- the lack of fair and orderly competition mechanism in financial market; Institutional reasons---the unreasonable financial evaluation indicators.The fourth chapter:The concieve of innovating and improving the financial management of rural credit cooperatives. Change the way of thinking, and establish the strategic concept of a modern enterprise financial management; improve the internal control system construction; incoporate the daily financial management into the financial management system; strengthen financial management team-building, improve the quality of financial management staff; set up scientific and reasonable financial evaluation indicators system; make certain of the orientation position of financial management in the operating process.In conclusion, from the above analysis of four aspects I discussed the current status of the financial management of rural credit cooperatives, the problems, the causes and countermeasures. However, given my limited knowledge, my understanding and usage will inevitably be biased in some extent. And the articla is not perfect, welcome comments and suggestions from experts, and I will continue to study harder, enrich and improve myself, to make contribution to improvement and development of the financial management system in rural credit cooperatives!更多还原