论文部分内容阅读
随着市场经济日趋发展,企业被推向市场,竞争愈来愈烈,经营者不可避免地增大了风险,而银行贷款的风险也随之增加。为此,信贷资产风险管理是资产负债管理的核心问题。如何建立健全信贷风险运作机制,有效地减少信贷风险是当前金融体制改革的中心议题。一、信贷风险成因分析根据国有银行以预算内为主的信贷资产结构特点,信贷风险的成因有主客观两个方面。(一)客观经济环境因素1.国家经济体制转轨,把企业推进了市场竞争中,但企业融资制度并未进行相应配套,过于死板的企业融资制度加剧了预算内企业运作资金紧张的局面,企业超计划占压银行资金使信贷风险性随之增大。2.宏观经济政策的阶段性调整,使一些国家预算内企业不能适应市场变化,自我生存、发展能力不足。据有关资料表明,全国预算内企业亏损面不断增大,这也是银行贷款不能及时归位的重要原因。3.与税制改革相关的政策制度不够完善,大
With the development of market economy, enterprises are pushed to the market and their competition is getting stronger. Operators inevitably increase the risk, and the risk of bank loans also increases. Therefore, credit asset risk management is the core issue of asset liability management. How to establish and improve the operational mechanism of credit risk and effectively reduce the credit risk is the central issue of the current financial system reform. First, the analysis of the causes of credit risk According to the state-owned banks to budget-based credit asset structure, credit risk causes are subjective and objective aspects. (I) Objective Economic Environment Factors 1. The transition of the national economic system pushed the enterprises into the market competition, but the corporate financing system did not provide the corresponding support. The over-rigid enterprise financing system aggravated the situation of the operating capital shortage within the budget. Enterprises Ultra-plan to account for bank funds so that credit risk increases. 2. The phased adjustment of macroeconomic policies has made it impossible for some state budgetary enterprises to adapt to market changes, survive on their own and lack capacity for development. According to the relevant data, the losses of enterprises in the budget across the country are on the rise. This is also an important reason that bank loans can not be repatriated in time. 3. The tax policy reform related to the policy system is not perfect, large