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在对我市某专业银行的审计中,笔者发现该行去年来『逾期、呆滞、呆帐』帐款较年初不同程度地有所增加、且还存在增长的趋势。通过廷仲审计,其个中原因:一是企业亏损,既有经营管理上、也有政策性因索。形成借时不容易,还时更难的局面:二是企业为适应市场,上档次上规模,把流动资金贷款陆续投入列了固定资产购建之中:三是新办企业没有很好地进行可行性研究,昙花一现,效益差。对此,为缩小『一逾二呆』在贷款总额中的比例,降低银行信贷资金的风险程度,除要严把审批贷款『三关』和企业要有资产抵押外,笔者建议(1)企业在贷款时,其法人代表也应按一定比例拿出个人财物作抵押,以此提高其风险意识。(2)行政干予要求贷款的,对出面者亦应
In the audit of a city’s specialized bank, the author found that the bank’s “overdue, sluggish and bad-debts” accounts have increased at different levels from the beginning of the year and there is still a growing trend. By Ting Chung audit, the reason in the one: First, corporate losses, both business management, there are also policy reasons. The formation of the borrowing is not easy, but also more difficult situation: Second, enterprises to adapt to the market, on the scale of the scale, the working capital loans have been put into the list of fixed assets purchase and construction: Third, the new business is not well carried out Feasibility study, short-lived, poor efficiency. To this end, in order to reduce the proportion of “more than one stay” in the total loans and reduce the risk of bank credit funds, the author recommends (1) that enterprises should, apart from strictly examining the “three-pass” approval of loans and the pledge of assets by enterprises, In the loan, its legal representative should also be a certain percentage of personal belongings as collateral, in order to enhance their risk awareness. (2) When the executive requests for a loan, he or she should also be present