MBA教育中心知识库

  农村商业银行一直是银行业服务“三农”、支持中小企业和立足县域的主力军，在助力县域经济发展、促进乡村振兴、农村经济健康可持续发展中发挥了重要的作用。随着国家深化农村金融机构改革的需要，农信社改制成农商行的工作正在有序的推进，其中值得关注的是农信社在改制过程中会通过增资扩股、借新还旧或贷款展期等多种方式压降不良贷款，而这种压降方式只是通过短暂性的隐匿延迟风险暴露时间，根本问题并未妥善解决。与其他银行相比，我国农商行不良贷款余额、不良贷款率一直处于较高的局面，且不良贷款率长期位居银行业金融机构第一，严重影响了农商行的生存和发展，如何缓解农商行不良贷款现状，降低信贷风险，已成为农商行重点关注的问题。

  本文选取R县农商行为研究案例，通过开展调查分析，加强其对不良贷款管理的能力，有效化解存量不良贷款及防范不良贷款新增。首先，简要说明选题的背景、目的和意义，基于不良贷款影响因素、成因及管理三个方面，阐述国内外不良贷款管理的研究现状。其次，以R县农商行为主线，分析其近五年不良贷款现状，从其不良贷款管理流程、防范方法、处置方法、责任追究方法入手，结合问卷调查法、访谈调查法的调查分析结果，总结R县农商行不良贷款管理存在防范制度落实不到位、信贷人员业务素养不足、风险控制水平滞后、不良贷款未充分暴露、不良贷款处置率低的问题。最后，基于以上的分析，针对R县农商行不良贷款管理提出优化的原则及思路，围绕上述调查发现的问题提出不良贷款管理优化建议，并从内部合规建设、文化思想建设、内部审计建设、考核激励建设四个方面提出其不良贷款管理优化保障措施。

      Rural commercial banks have always been the main force of the banking industry to serve "agriculture, rural areas and farmers", support small and medium-sized enterprises and base on the county, and have played an important role in promoting the development of the county economy, promoting rural revitalization, and healthy and sustainable development of the rural economy. As the country needs to deepen the reform of rural financial institutions, the transformation of rural credit cooperatives into rural commercial banks is progressing in an orderly manner. It is noteworthy that rural credit cooperatives will reduce non-performing loans through various means such as capital increase, stock expansion, new repayment or loan extension during the restructuring process, and this pressure reduction method only delays the exposure time of risks through temporary hiding. The underlying problems have not been properly addressed. Compared with other banks, the non-performing loan balance and non-performing loan ratio of rural commercial banks in China have always been in a high situation, and the non-performing loan ratio has long ranked the first among banking financial institutions, which has seriously affected the survival and development of rural commercial banks. How to alleviate the current situation of rural commercial banks' non-performing loans and reduce credit risks has become a key concern of rural commercial banks.

      This paper selects the case study of rural business behavior in R County, and through investigation and analysis, strengthens its ability to manage non-performing loans, effectively resolves the stock of non-performing loans and prevents new non-performing loans. First of all, it briefly explains the background, purpose and significance of the topic, and expounds the current research status of non-performing loan management at home and abroad based on three aspects: influencing factors, causes and management of non-performing loan. Secondly, taking R County Rural Commercial Bank as the main line, this paper analyzes its NPL status in recent five years, starting with its NPL management process, prevention methods, disposal methods and responsibility investigation methods, and combining the investigation and analysis results of questionnaire survey and interview survey. Summarize the problems in the non-performing loan management of Rural commercial Bank of R County, such as inadequate implementation of the prevention system, insufficient professional literacy of credit personnel, lagging risk control level, insufficient exposure to non-performing loans, and low disposal rate of non-performing loans. Finally, based on the above analysis, this paper proposes the principles and ideas for optimizing the non-performing loan management of Rural Commercial Bank of R County, puts forward suggestions for optimizing the non-performing loan management based on the problems found in the above investigation, and puts forward the safeguard measures for optimizing the non-performing loan management from four aspects: internal compliance construction, cultural and ideological construction, internal audit construction and assessment and incentive construction.