摘要 我国经济社会发展取得巨大成就，但农村资源不断流向城镇、城乡差距不断扩 大成为日益制约我国经济社会持续发展的重要命题。为广大农民种植和中小企业生 产提供信贷等金融服务，有助于加快我国农村地区经济发展，而这些离不开农村信 用社的支持。促进农业供给侧改革和农民脱贫增收是农信社改革坚定不移的首要任 务，但不良贷款问题严重制约农信社的健康发展和进一步改制工作。在新时代背景、 新市场环境，聚焦SC农村信用社，结合其他学者的最新研究成果，分析该社不良 贷款率形成原因，并探究能解决问题的管理策略和有益建议，一定程度上拓展现有 “三农问题”的研究视角、丰富金融理论研究内容。 本研究从降低农信社不良贷款的背景、意义出发，利用文献阅读法和比较分析 法，结合SC农信社具体情况，从内部和外部两方面探究农信社高不良贷款率和不良 贷款额的原因，并借鉴发达国家农村金融合作组织发展经验，针对内、外两方面， 探索如何有效降低农信社不良贷款，并总结相关具体的政策建议。SC农村信用社高 不良贷款的原因具体包括：内部方面包括信贷员业务素质差与能力低、信贷管理机 制的缺陷、风险内控体制不健全、贷款对象单一、农业经济的特殊性等，外部原因 包括宏观经济下行、社会整体信用缺失、风险保障机制不完善、法律法规体系不健 全、历史包袱沉重等。随后，本研究从内外两方面针对性地提出建议，内部调控策 略的建议包括提升信贷员业务素质与能力、全面深化改革，完善法人治理和股权结 构、规范信贷管理、降低信贷风险、拓展信贷业务领域、支持鼓励农业经济发展等， 外部方面地建议包括适应宏观经济下行压力、创造社会信用环境、完善农业风险保 障机制、健全法律法规，强化法制监管、卸掉历史包袍，轻装上阵某发展等。 最后，本研究给出诸多不足及展望，指出未来研究可以重点分析影响不良贷款 因素的交互作用和系统性影响，并通过科学的计量方法和数理模型，探究具体某个 农信社高不良贷款率和不良贷款额的作用因子，有机结合数理方法探究各类因素之 间的交互影响作用和未来的变化趋势，弥补定性分析的缺陷，最后指出，可能SC农 信社将变为SC农村商业银行，研究主体在产权、体制等方面发生重大变化，未来的 研究需要结合新条件，具体分析面临的新情况、新问题。 关关关键键键词词词：：：农村信用社;不良贷款;政策建议 I ABSTRACT ABSTRACT China’seconomicandsocialdevelopmenthasmadegreatachievements,butthecontinuous ?owofruralresourcestocitiesandtownsandthewideninggapbetweenurbanandrural areashavebecomeanimportantpropositionthatincreasinglyrestrictsChina’seconomic andsocialdevelopment.RuralCreditCooperativesaimstoprovide?nancialservicesfor thepeasantproductionandagriculturaldevelopmentandpromotetheeconomicdevelop- mentofruralareasinChina.TheRuralCreditCooperativeshavebecomemoreprominent. Promotingagriculturalsupply-sidereformandpeasants’povertyalleviationandincomein- creasearetheunshakableprioritiesoftheruralcreditcooperativesreform,buttheproblem ofnon-performingloansseverelyrestrictsthehealthydevelopmentoftheruralcreditcoop- erativesandfurtherrestructuring.Underthebackgroundofthenewera,takingSCRural CreditCooperativeastheresearchindividual,focusingonanalyzingthecausesofnon- performingloanratioandcorrespondingmanagementstrategies,itwillhelptoexpandthe existingresearchperspectiveof“threeruralissues”andenrichtheresearchcontentof ?nancialtheory. Basedonthebackgroundandsigni?canceofreducingthenon-performingloansoftheru- ralcreditcooperatives,thispaperusestheliteraturereadingmethodandthecomparative analysismethod,andcombinesthespeci?cconditionsoftheSCRuralCreditCooperatives toexplorethehighnon-performingloanratioandthenon-performingloanamountofthe RuralCreditCooperativefrombothinternalandexternalaspects.Inordertoexplorethe non-performingloanmanagementstrategyofSCruralcreditLearning,thepaperstudies thedevelopmentexperienceofrural?nancialcooperativeorganizationsindevelopedcoun- tries,andthengivespolicyrecommendationsforreducingnon-performingloansofSCrural creditcooperativesfromtwoaspects:internalcontrolstrategiesandexternalreplenishmen- tmethods.Amongthem,theinternalreasonsforthehighnon-performingloanratioof SCRuralCreditCooperativesincludethelimitedqualityandabilityofloanof?cers,the extensivecreditmanagementmechanism,theinadequateinternalriskcontrolsystem,the singleloanobject,andtheparticularityoftheagriculturaleconomy.Includingthemacroe- conomicdownturn,thelackofsocialcredit,theimperfectriskprotectionmechanism,the imperfectlawsandregulations,andtheheavyburdenofhistory.SCruralcreditcoopera- tivesnon-performingloanmanagementstrategy.Onthebasisofanalyzingthecausesof III 西安电子科技大学硕士学位论文 non-performingloans,combinedwiththespeci?csituationofSCRuralCreditCoopera- tives,thisstudyproposessuggestionsfrombothinsideandoutside.Therecommendations ofinternalcontrolstrategiesincludeimprovingthequalityandabilityofloanof?cers,com- prehensivelydeepeningreforms,andimprovingcorporategovernance.Andequitystructure, standardizecreditmanagement,reducecreditrisk,expandcreditbusiness,supportanden- courageagriculturaleconomicdevelopment,etc.Externalrecommendationsincludeadapt- ingtomacroeconomicdownwardpressure,creatingasocialcreditenvironment,improving agriculturalriskprotectionmechanisms,andimprovinglawsandregulations.Strengthenthe legalsupervision,removethehistoricalrobe,andlightlycarryoutacertaindevelopment. Thenthepapergivesmanyshortcomingsandprospects,pointingoutthatfutureresearchcan focusonanalyzingtheinteractionsandsystemicin?uencesaffectingnon-performingloan factors,andverifyingthefactorsaffectingnon-performingloansofruralcreditcooperatives throughscienti?cmeasurementmethodsandmathematicalmodels,andMathematicalmeth- odsareusedtoexploretheinteractionbetweenvariousfactorsandfuturetrends,tomakeup forthelackofqualitativeanalysis.Finally,itispointedoutthatSCRuralCreditCoopera- tiveswillbecomeSCruralcommercialbanks,andresearchsubjectswilltakeplaceinterms ofpropertyrightsandinstitutions.Becasueofsigni?cantchanges,futureresearchneedsto combinenewconditions,speci?canalysisofnewsituationsandnewproblems. Keywords:ruralcreditcooperatives;non-performingloans;policysuggestions IV 插图索引 插图索引 图1.1本文研究结构框架图............................6 图2.1不良贷款的五分类及定义.........................8 图3.1SC农信社法人治理组织架构........................16 图3.2SC农村信用社贷款投向情况........................17 图3.3SC农信社不良贷款构成情况........................18 图3.4SC农信社不良贷款分布情况........................19 图3.5近四年SC农信社净利润趋势图（单位：亿元）.............19 图4.1SC农村信用社信贷员学历分布.......................23 V 表格索引 表格索引 表3.1近6年SC农信社存贷业务量情况（单位：亿元）.............17 表3.2近6年SC农信社不良贷款情况（单位：亿元）..............18 表5.1不同股权结构对公司治理有效性的影响.................32 VII 目录 目录 摘要..............................................................................I ABSTRACT.....................................................................III 插图索引........................................................................V 表格索引........................................................................VII 符号对照表.....................................................................IX 缩略语对照表.....................................................................XI 第一章引言.....................................................................1 1.1研究背景...............................................................1 1.1.1农村信用社对农业经济发展的重要作用........................1 1.1.2农村信用社不良贷款问题严重.................................1 1.1.3“新时代”背景下农村信用社变革发展的需要...............2 1.2选题意义...............................................................2 1.2.1理论意义.........................................................2 1.2.2现实意义.........................................................3 1.3国内外研究综述.........................................................3 1.3.1不良贷款成因研究.............................................3 1.3.2不良贷款影响研究.............................................4 1.3.3不良贷款解决方案研究..........................................4 1.4研究内容与研究方法...................................................5 1.4.1研究内容.........................................................5 1.4.2研究方法.........................................................5 第二章概念界定与理论基础..................