MBA教育中心知识库

世界经济在新冠疫情危机后缓慢恢复，国内经济“三期叠加”效应仍未消退，作为服务县域经济的主力军，农村商业银行在推动脱贫攻坚与乡村振兴有机衔接中，提供了有效的信贷供给与金融服务。然而近年来，部分农村商业银行盲目追求做大，经营管理较为粗放，外加经济下行压力加大，企业经营风险逐步向金融体系传导，导致部分农村商业银行不良规模快速攀升，经营效益持续低下，有的农村商业银行被列入高风险机构，有的经营出现问题，因此打好防范化解农村商业银行金融风险攻坚，高效处置农村商业银行不良资产是当下金融改革发展的当务之急。

本篇论文先对A农村商业银行概况、不良资产现状、不良资产处置现状、不良资产成因进行介绍，再根据A农村商业银行不良资产及不良资产处置的相关情况收集、整理经营数据，结合不良资产处置相关文献和理论要点，设计调查问卷。在对问卷结果进行分析的基础上归纳出A农村商业银行不良资产处置中主要存在处置方式集中效率低下、处置成本较高周期较长、处置管理粗放机制待完善三方面问题。同时结合前期调查问卷，及实地调研得出A农村商业银行不良资产处置问题成因主要是历史因素的沉淀和监管制度的局限，及处置环节多流程长、缺乏专业人员、理念陈旧、激励不完善的内部因素形成。从而提出通过实践创新方法、运用金融科技、提高专业性差异化处置能力、完善内控机制、明确责任认定的不良资产处置优化思路。希望本文可以对A农村商业银行及其他如A农村商业银行的地方法人农商行在不良资产处置方面提供切实可行的解决方案和价值借鉴。

The world economy recovered slowly after the COVID-19 epidemic crisis, and the "three phase superposition" effect of the domestic economy has not subsided. As the main force serving the county economy, rural commercial banks have provided effective credit supply and financial services in promoting the organic connection between poverty alleviation and rural revitalization. However, in recent years, some financial institutions have blindly pursued growth and strength, and their management has been relatively extensive. In addition, the downward pressure on the economy has increased, and the operational risks of enterprises have gradually transmitted to the financial system. This is mainly reflected in the increase in non-performing scale and low operational efficiency of some rural commercial banks. Some have been listed as high-risk institutions, while others have encountered operational problems. It is urgent to prevent and resolve financial risks in rural commercial banks in the post epidemic era.

This article selects A Rural Commercial Bank as the research subject, with the aim of further consolidating the theoretical foundation of non-performing asset disposal in rural commercial banks and combining it with practical innovation. This article first introduces the overview, current situation of non-performing assets, disposal status, and causes of non-performing assets of A Rural Commercial Bank. Then, based on the relevant information of non-performing assets and disposal of non-performing assets of A Rural Commercial Bank, a survey questionnaire is designed by combining relevant literature and theoretical points of non-performing asset disposal. Based on the analysis of the questionnaire results, it is concluded that there are three main problems in the disposal of non-performing assets in Rural Commercial Bank A: low concentration efficiency of disposal methods, high disposal costs and long disposal cycles, and the need to improve the extensive disposal management mechanism. At the same time, based on the previous survey questionnaire, it was analyzed that the main causes of the problem of non-performing asset disposal in Rural Commercial Bank A are external economic policy fluctuations and regulatory policy limitations, as well as internal factors such as long disposal processes, lack of professional personnel, outdated concepts, and imperfect incentives. Thus, it is proposed to optimize the disposal of non-performing assets through practical innovative methods, the use of financial technology, the improvement of professional and differentiated disposal capabilities, the improvement of internal control mechanisms, and the clarification of responsibility recognition. I hope this article can provide practical and feasible solutions and valuable references for the disposal of non-performing assets of A Rural Commercial Bank and other rural commercial banks.