当前,信用社贷款转约现象较为突出。究其原因是为了完成上级下达的非正常贷款的清收任务,通过借据转换改变信贷占用形态,或达到资金周转率而转约来增加贷款的累收额。笔者通过多年的工作实践,发现贷款转约弊端甚多。 其一,淡化了借款按期偿还贷款的信用观念。 其二,扩大了贷款收付发生额,非真实地反映了贷款的实际投放量。 其三,掩盖了信用社贷款的风险程度。 At present, the credit extension of credit cooperatives is more prominent. The reason for this is that in order to accomplish the task of collecting the abnormal loans issued by higher authorities, the lending amount should be increased by changing the pattern of credit occupation by means of conversion or by reaching the capital turnover ratio. After years of practice, I found that there are many drawbacks in the transfer of loans. First, it downplayed the credit concept of repaying loans on schedule. Second, it expanded the amount of loan receipts and payments and did not truly reflect the actual loan volume. Third, it covers the risk of credit union loans.