發(fā)布時間：2018-06-16 00:03

  本文選題：農(nóng)村信用社 + 不良債權(quán)評估�。� 參考：《華北電力大學(xué)》2014年碩士論文

【摘要】：隨著我國市場經(jīng)濟的發(fā)展和金融體制改革的深入,農(nóng)村信用社潛在的各種矛盾和問題也逐漸凸顯,尤其是信貸不良資產(chǎn)問題已經(jīng)成為農(nóng)村信用社發(fā)展的沉重負擔,直接影響著信用社經(jīng)營效益和持續(xù)發(fā)展。那么合理處置信用社不良資產(chǎn)、防范化解農(nóng)村金融風(fēng)險,顯得尤為重要。值得關(guān)注的是,不良債權(quán)資產(chǎn)處置的核心問題是資產(chǎn)價值的評估問題,但目前我國農(nóng)村信用社不良債權(quán)評估體系仍不完善,評估方法較為粗略,忽視不良債權(quán)評估過程的模糊本性,過于注重定量指標的評價,忽視償債意愿等定性指標的評價。 基于以上背景,本文試圖從我國農(nóng)村信用社不良債權(quán)評估特征與現(xiàn)狀的分析出發(fā),探索構(gòu)建一個符合我國農(nóng)村信用社不良債權(quán)資產(chǎn)特色的評估模型。 本文首先對我國農(nóng)村信用社不良債權(quán)評估的特征進行詳細分析,提出其在評估對象、評估過程、評估因素、評估主體等方面存在的特殊性；其次,對目前我國普遍采用的評估模型的現(xiàn)狀及問題進行深入研究,特別對評估方法與評估指標進行分析；隨后,基于對農(nóng)村信用社不良債權(quán)評估的特征與問題分析,本人提出多層次模糊評價法：建立符合我國農(nóng)村信用社特色的多層次不良債權(quán)評估指標體系,采用層次分析和專家評價相結(jié)合的方法確定各指標的權(quán)重,采用模糊評價法對不良債權(quán)價值進行綜合評估,該模型對于解決不良債權(quán)評估中指標權(quán)重的確定問題、評價過程中的定性問題以及模糊性現(xiàn)象的處理問題,有著其他評價方法所無法比擬的優(yōu)勢；最后,通過案例分析對該評估模型進行了實例分析。 本文提出的基于多層次模糊評價法的農(nóng)村信用社不良債權(quán)評估模型突出農(nóng)村信用社的特點、考慮到不良債權(quán)評估的特殊性,具有較強的理論與實踐意義,能夠為農(nóng)村信用社不良債權(quán)處置與定價提供基礎(chǔ)與重要參考依據(jù),有利于提高農(nóng)村信用社的信用風(fēng)險管理水平,實現(xiàn)金融安全和社會信用建設(shè)的良性互動,促進農(nóng)村金融運行質(zhì)量和效益的提升。
[Abstract]:With the development of China's market economy and the deepening of financial system reform, the potential contradictions and problems of rural credit cooperatives have gradually become prominent, especially the problem of non-performing loans has become a heavy burden on the development of rural credit cooperatives. It directly affects the benefit and sustainable development of credit cooperatives. It is particularly important to deal with the bad assets of credit cooperatives and to prevent and defuse the rural financial risks. What is worth paying attention to is that the core problem of the disposition of non-performing credit assets is the evaluation of the value of assets, but at present, the evaluation system of non-performing loans of rural credit cooperatives in our country is still not perfect, and the evaluation method is relatively rough. The fuzzy nature of the evaluation process of non-performing creditor's rights is ignored, the evaluation of quantitative indexes and the evaluation of qualitative indexes such as willingness to repay debt are ignored too much. Based on the above background, this paper attempts to establish an evaluation model of the non-performing credit assets of rural credit cooperatives from the analysis of the characteristics and current situation of the non-performing credit evaluation of rural credit cooperatives in China. In this paper, the characteristics of non-performing credit evaluation of rural credit cooperatives in China are analyzed in detail, and the particularity of the evaluation object, evaluation process, evaluation factors, evaluation subject and so on are put forward. The current situation and problems of the commonly used evaluation model in our country are deeply studied, especially the evaluation method and evaluation index are analyzed. Then, based on the analysis of the characteristics and problems of the evaluation of non-performing credit in rural credit cooperatives, I put forward a multi-level fuzzy evaluation method: to establish a multi-level non-performing credit evaluation index system in line with the characteristics of rural credit cooperatives in China, and to determine the weight of each index by the combination of AHP and expert evaluation. The fuzzy evaluation method is used to evaluate the value of non-performing creditor's rights. The model can solve the problem of determining the index weight, the qualitative problem in the evaluation process and the treatment of fuzzy phenomenon in the evaluation of non-performing creditor's rights. It has the advantage that other evaluation methods can not compare. Finally, the case study is carried out to analyze the evaluation model. The model of non-performing credit evaluation of rural credit cooperatives, which is based on multi-level fuzzy evaluation method, highlights the characteristics of rural credit cooperatives, and takes into account the particularity of non-performing credit evaluation, so it has strong theoretical and practical significance. It can provide the basis and important reference basis for the disposal and pricing of non-performing credit rights of rural credit cooperatives, which is conducive to improving the level of credit risk management of rural credit cooperatives and realizing the positive interaction between financial security and social credit construction. We will promote the quality and efficiency of rural financial operations.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.35;F830.42

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本文編號：2024253