山东临沂河东农村合作银行贷款业务的风险分析及其对策

文档编号:KJ179  字数:19478,页数:32

 摘  要
 
 在构建社会主义和谐社会的时代大浪中，最受社会关注的莫过于人才培养和新农村建设。而承担着大学生生源地助学贷款和新农村建设贴息贷款重任的农村信用社对于不良贷款风险的规避成为银行管理学研究的热点。鉴于会计本身所特有的控制职能，以及在与不良贷款相关的计量、披露等问题上的特殊关系，会计也成为了不良贷款风险防控中的重要一环。
 本文从对信用社与其业务的相关介绍，和对于风险的定义出发，将贷款风险从管理与会计相结合的角度做了一个全新分类。在该分类的基础上，阐明了各类贷款风脸与银行会计的关系，进而在充分论述了河东农村合作银行贷款业务现状及存在问题之后，提出建立一个关于贷款业务的会计避险系统的全新思想。
 
关键词：贷款风险 不良贷款 会计避险
 

 
         Rural Cooperative Bank of Hedong
 Risk Analysis and its Countermeasure

Abstract ：
 In the big times waves of building a harmonious socialist society, the society concerns most are the training of qualified person, and the new rural construction. However to avoid the risk of bad loans of the rural credit cooperatives which bear the commitment to students study loans and the responsibility of new rural construction discount loan has become a hot spot of bank management. As its own unique accounting control functions, as well as having the special relations with non-performing loans related to the measurement and disclosure on issues, accounting has become a key ring in a bad loan risk prevention 。
 Based on the introduction of credit cooperatives and their related business, the definition of risk, this thesis makes a new classification of loans risk from the angle of combining management and accounting. On the basis of the classification, it states the relations between the various types of loans risk with the banks accounting. After the full exposition of the existing inadequate means of hedging of Rural Cooperative Bank Of Hedong, this paper proposes a new thinking of the establishment of an effective business loans on the hedge accounting system.
Keywords: Loan risk, bad loans, hedge accounting

目    录
1 引言……………………………………………………………1
 1.1 问题的提出……………………………………………………………1
 1.2 国内外研究现状………………………………………………………1
 1.3本文的研究思路………………………………………………………3
2 农村信用社贷款业务风险相关理论概述 ………………………4
 2.1农村信用社贷款业务及其风险……………………………4
 2.2 农村信用社贷款业务风险的基本类型………………………………6
  2.3 各类贷款业务风险与银行会计的关系………………………………8
3 河东农村合作银行贷款业务现状及存在问题分析     ……13
  3.1河东农村合作银行贷款业务现状 ……………………………………13
  3.2河东农村合作银行贷款业务问题分析 ………………………………15
4  防控贷款业务风险的对策 …………………………………………23
 4.1建立贷款业务的会计避险系统 ………………………………………23
 4.2建立适应农村发展的特色制度体系 …………………………………25
 4.3充分利用其他银行的可控的会计手段来防范农村信用社的贷款业务风险……………………………………………………………………………26
 4.4发展和提高人本管理 …………………………………………………28
5  结论………………………………………………………………………30
6  参考文献 ………………………………………………………………31

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