【作者】 张伟；

【导师】 何恩良；

【作者基本信息】 南昌大学 ， 会计学， 2018， 硕士

【摘要】 不良贷款作为评价银行经营绩效和信贷资产质量的重要参数,也是金融危机爆发的先行指标,不良贷款问题的存在一直是制约银行业健康发展的瓶颈。虽然一段时间以来我国不良贷款的问题得到了一定程度的好转,但是近年来随着我国经济形势下行状况的出现,不良贷款额和不良贷款率又出现了“双升”的局面,这将严重影响我国经济的持续健康发展。个人贷款业务是我国银行信贷业务的重要组成部分,近年来发展迅速,其所占比重也越来越大,但是社会各界对其所产生的不良贷款关注度不够和研究不足。因此,研究个人不良贷款对于解决不良贷款问题具有重要的理论和现实意义。首先,本文对个人不良贷款的研究背景进行了论述,回顾了国内外学者对银行不良贷款的研究成果,介绍了不良贷款的评判标准,阐述了银行行为理论和信息不对称理论这两个关于银行贷款和管理的理论。其次,本文通过占比大小、增速变化和组成结构等角度对目前我国上市银行个人贷款的现状进行了分析,并从对个人不良贷款的成因进行了描述性分析。再次,本文选取了6家上市银行从2008至2017中期的数据,以上市银行个人不良贷款率为被解释变量,以GDP增长率、居民消费价格指数、贷款利率和房价水平为控制变量,以银行净资产收益率、资产规模、失业状况、收入水平为解释变量,建立回归模型,进行实证检验。最后,根据实证分析得出研究结果,银行净资产收益率、资产规模、失业状况和收入水平均与个人不良贷款率呈负相关关系,并根据研究结果提出了控制个人不良贷款的建议。更多还原

【Abstract】 As an important parameter to evaluate the performance and quality of credit assets,non-performing Loans are the leading indicators before the financial crisis,and the existence of non-performing loans has always been the bottleneck of the healthy development of the banking industry.Although the problem of non-performing loans has been relieved to some extent,but in recent years with the appearance of C hina’s economic situation,non-performing loans and non-performing loans have appeared "double rise" situation,which will seriously affect the sustained and healthy development of our economy.The personal loan business is an important part of the bank credit business in C hina,which has developed rapidly in recent years,and its proportion is more and more large,but the society’s attention to the personal loan business is not commensurate with the proportion of the whole credit business,and the research on the non-performing loans is still insufficient.Therefore,the study of personal non-performing loans has important theoretical and practical significance to solve the problem of non-performing loans.First of all,this paper discusses the background of personal non-performing loans,and reviews the research results of bank non-performing loans at home and abroad,and then introduces the concept and characteristics of individual loans and the evaluation criteria of non-performing loans.Then it briefly expounds the theories of Bank’s behavior theory and information asymmetry on bank loan and management。Secondly,this paper analyzes the current situation of individual loans of listed banks in China through the angle of proportion,the change of growth rate and the composition structure,and gives a descriptive analysis of the causes of personal non-performing loans from the angle of macroeconomic factors,the bank’s own management and the individual angle.Again,this paper selected data from six listed banks from the middle of 2008 to 2017,with the NPL ratio of listed banks as the explanatory variable,and the GDP growth rate,consumer price index,loan interest rate,and house price level as the control variables to the bank.The return on equity,scale of assets,unemployment status,and income level are explanatory variables,a regression model is established,and empirical tests are conducted.Finally,based on the empirical analysis,the bank’s return on net assets,assets,unemployment,and income levels are negatively correlated with the personal non-performing loan ratio.Based on the results of the study,a proposal for controlling personal non-performing loans is proposed.更多还原