论文部分内容阅读
银行对国民经济的发展起宏观调控和经济杠杆的作用,主要是通过信贷计划的执行和利率的升降来实现的。贷款的占用形态的合理程度直接影响银行的经济效益。但是,我们最近在对一家专业银行信贷资金的审计中,发现这家银行非正常贷款数额之大,严重困扰了银行信贷资金效益的发挥,削弱了金融的宏观调控能力,制约了“经济杠杆”作用的发挥。截至九三年底止,这家银行共有工商企业和个体贷款502户。各项贷款总额为22,594万元。其中非正常贷款为12,449.2万元,这些非正常贷款结构和占用形态主要分布在以下几个方面:1.企业产品滞销积压;2.企业结算资金占用;3.企业亏损占用;4.企业专用基金超支占用;5.其他占用,整个信货资金2亿多元就被非正常贷款占用了50%以上!
Banks play a macro-control and economic leverage role in the development of the national economy, mainly through the implementation of credit plans and the rise and fall of interest rates. The reasonableness of the occupancy patterns of loans directly affects the economic benefits of the banks. However, when we recently conducted an audit of the credit funds of a specialized bank, we found that the large amount of abnormal loans the bank seriously affected the effectiveness of bank credit funds, weakened the financial macro-control capacity and restricted the “economic leverage ”The role of play. As of the end of 1993, the bank had 502 business and personal loans. The total loan amount is 225.94 million yuan. Among them, the non-normal loans amounted to RMB12,449.2 million. The structure and occupancy patterns of these non-normal loans are mainly distributed in the following aspects: 1. The backlog of unsold products; 2. The occupation of corporate settlement funds; 3. The loss of enterprises; 4. The enterprise-specific funds Overspending accounted for; 5. Other occupations, the entire credit 200 million yuan more than the amount of money on non-normal loans took up more than 50%!