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实现保本微利目标,是农发行赖以生存和发展的基础但目前农发行财务核算规定及收支现状存在诸多不妥之处,对实现保本微利目标造成严重影响,应当予以探讨改进。问题一、利率倒挂。农发行的资金来源除极少一部分资本金和微乎其微的低成本企业存款外,几乎全部是向人行贷款再由基层行通过系统内向上级行借入款项,因此,资金来源利率较高。而农发行的绝大部分贷款是粮棉油收购和储备贷款,享有较强的优惠政策,利率较低,形成利率倒挂。二、系统内计息与向企业收息时间衔接不上,基层行替企业垫付利息严重。按上级行财务管理规定,基层行以每年的2、5、8、11月末日为计息期,分别向上级行划转本季系统内借款利息,而规定中对企业是按季末月20日收息,到季末才能将利息收上来,这样,基层行替企业至少提前20天垫付一个季度的全部利息。三、软资产,硬负债,信贷资金效益低。农发行接收农行划转资产经过清理核实,质量不高,很大一部分信贷资产是
The realization of the objective of preserving the low profit and the small profit are the basis for the survival and development of the ADBC. However, there are many flaws in the current state of the financial accounting rules and income and expenditures of the ADBC, which have a serious impact on the realization of the objective of protecting the marginal profits and should be improved. One problem, interest rates upside down. Agricultural Development Bank’s sources of funds except for a very small part of the capital and minimal low-cost corporate deposits, almost all from the People’s Bank loans and then by the grassroots level through the system to the higher line of borrowing, therefore, higher funding sources interest rates. The vast majority of agricultural development bank loans are grain and cotton oil acquisition and reserve loans, enjoy strong preferential policies, lower interest rates, the formation of interest rates upside down. Second, the system of interest and convergence of time to recover the income of enterprises, the grass-roots banks to pay interest for serious business. According to the provisions of the financial management at the higher level, the grass-roots banks transfer the interest of the loans within the system to the higher-level banks at the end of each month in the months of February, May, August and November of the year, Daily income and interest rates, until the end of the quarter to close the interest rate, so that grassroots banks at least 20 days advance advance for a quarter of all interest. Third, soft assets, hard debt, low efficiency of credit funds. Agricultural Development Bank to receive agricultural transfer of assets after the clean-up verification, the quality is not high, a large part of the credit assets