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近儿年,专业银行非正常贷款猛增现象令人担忧。对此,我们选择某专业银行和23户企业进行了审计调查和分析研究,以求其源。主要问题23户企业中,县级工业企业11户,商业物资8户,乡镇企业4户。1993年末共有非正常贷款16076万元。审计发现,被企业占用的非正常贷款主要分布于七个方面:产品滞销积压2574万元,占16%;结算资金占用4426万元,占27.50%;企业亏损及潜亏占用4094万元,占25.5%;基建及在建工程占用2163万元,占13.5%;自然灾害造成69万元,占0.4%;专用基金占用50万元,占0.3%;其他占用1008万元,占6.3%。反映的主要问题有三:
In recent years, the sudden increase in non-normal loans by specialized banks is worrying. In response, we choose a professional bank and 23 enterprises conducted an audit survey and analysis of research, in order to find its source. Among 23 enterprises, 11 are industrial enterprises at county level, 8 are commercial materials and 4 are township and village enterprises. At the end of 1993, there were 160.76 million non-normal loans. The audit found that non-normal loans occupied by the enterprise mainly distributed in seven aspects: product backlog of 25.74 million yuan, accounting for 16%; settlement capital occupies 44.26 million yuan, accounting for 27.50%; corporate losses and latent losses occupy 40.94 million yuan, accounting for 25.5 %; Infrastructure and construction in progress occupy 21.63 million yuan, accounting for 13.5%; natural disasters caused 690,000 yuan, accounting for 0.4%; special fund accounts for 500,000 yuan, accounting for 0.3%; other occupy 10.8 million yuan, accounting for 6.3%. There are three major problems reflected: