摘 要
農(nóng)村信用社是目前我國農(nóng)村資金和金融服務(wù)的主要提供者，貸款業(yè)務(wù)成為農(nóng)村信用社生存發(fā)展的關(guān)鍵點，其貸款風(fēng)險的高低直接關(guān)系到自身的生存和發(fā)展。要更好的發(fā)揮農(nóng)村信用社對中國農(nóng)村經(jīng)濟發(fā)展的作用，就應(yīng)著重加強農(nóng)村信用社的貸款業(yè)務(wù)管理，促使農(nóng)村信用社自身的健康發(fā)展與農(nóng)村經(jīng)濟之間的良性互動。然而，目前農(nóng)村信用社貸款存在一定風(fēng)險，這不僅影響到農(nóng)村信用社自身效益和在社會上的地位，而且嚴(yán)重會影響到社會穩(wěn)定。本文結(jié)合xxxx農(nóng)村信用社的實際情況，分析了貸款業(yè)務(wù)的特點、原則，貸款風(fēng)險的類型、特征和形成原因及控制機制的必要性，并對農(nóng)村信用社貸款業(yè)務(wù)的科目、憑證、賬表及貸款風(fēng)險控制從對象、程序、期限及道德進(jìn)行制度設(shè)計。對貸款風(fēng)險相關(guān)內(nèi)容做了細(xì)致分析，最后提出一些控制設(shè)計辦法，為xxxx農(nóng)村信用社針對貸款風(fēng)險控制的處理提供參考。
【關(guān)鍵詞】　農(nóng)村信用社 貸款核算　風(fēng)險控制　制度設(shè)計　
Abstract
The Rural credit cooperatives is at present our country rural capital and financial services the main provider of rural credit cooperatives, loan business become the survival and development of the key point, the loan risk directly related to their own survival and development. To better play to the rural credit cooperatives of China's rural economic development function, should focus on the strengthening of the rural credit cooperatives loan business management, rural credit cooperatives itself to the healthy development of the rural economy and the benign interaction between. At present, however, there is risk rural credit cooperatives loans, which not only affect the rural credit cooperatives itself benefits and status in society, but also seriously affect social stability. Combining with the bayan county rural credit cooperatives actual situation, has analyzed the loan business characteristics, principles, the loan risk types, characteristics and the causes and control mechanism and the necessity of rural credit cooperatives loan business subject, vouchers, account table and the loan risk control from the object, procedures, time limit and moral system design. The risk of the loan related content made a careful analysis, and finally puts forward some control measures for design, bayan county rural credit cooperatives in loan risk control processing to provide the reference.
Keywords　The rural credit cooperatives　Loan accounting　 Risk control System design　
目 錄
摘 要 I
Abstract II
第1章 xxxx農(nóng)村信用社概況 1
1.1自然狀況 1
1.2貸款業(yè)務(wù)狀況 1
1.2.1貸款業(yè)務(wù)內(nèi)容 1
1.2.2貸款業(yè)務(wù)特點 2
1.2.3貸款業(yè)務(wù)原則 3
第2章 xxxx農(nóng)村信用社貸款風(fēng)險分析 4
2.1 農(nóng)村信用社貸款風(fēng)險的概念與特點 4
2.1.1貸款風(fēng)險概念 4
2.1.2貸款風(fēng)險特征 4
2.1.3貸款資金流動過程 5
2.2農(nóng)村信用社貸款風(fēng)險的類型與表現(xiàn)形式 7
2.3農(nóng)村信用社貸款風(fēng)險形成原因與控制機制的必要性 7
2.3.1貸款風(fēng)險成因 7
2.3.2農(nóng)村信用社貸款風(fēng)險控制機制的必要性 8
第3章 貸款業(yè)務(wù)核算制度設(shè)計 10
3.1會計科目設(shè)計 10
3.1.1表內(nèi)科目 10
3.1.2表外科目 12
3.2會計憑證設(shè)計 12
3.2.1基本憑證 12
3.2.2特定憑證 17
3.3會計賬表設(shè)計 17
3.4貸款業(yè)務(wù)核算制度設(shè)計 19
3.4.1農(nóng)戶個人貸款業(yè)務(wù)核算 19
3.4.2單位貸款業(yè)務(wù)的核算 20
3.4.3抵債資產(chǎn)的核算 22
3.4.4貸款利息核算 23
3.4.5貸款損失準(zhǔn)備核算 24
第4章 xxxx農(nóng)村信用社貸款風(fēng)險控制制度設(shè)計 26
4.1 貸款對象風(fēng)險控制制度設(shè)計 26
4.1.1貸款對象風(fēng)險控制制度 26
4.1.2貸款對象風(fēng)險控制的原則與方法 26
4.2貸款對象風(fēng)險權(quán)數(shù)設(shè)計 27
4.3貸款對象風(fēng)險曲線 27
4.4貸款期限風(fēng)險控制的制度設(shè)計 28
4.4.1貸款期限風(fēng)險控制 28
4.4.2貸款期限風(fēng)險控制的內(nèi)容與權(quán)數(shù)設(shè)計 28
4.5 貸款風(fēng)險程序控制的制度設(shè)計 30
4.5.1貸款風(fēng)險程序控制的內(nèi)容 30
4.5.2貸款風(fēng)險程序控制的方法 31
4.6貸款道德風(fēng)險控制制度設(shè)計 32
4.6.1貸款道德風(fēng)險概述 32

結(jié)束語 35
致 謝 36
參考文獻(xiàn) 37

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