论文部分内容阅读
从一些地方不良贷款审计情况看主要有以下问题。一是调查时没有对借款人的资信、财务、经营等偿债能力和偿债意愿进行充分评估。有的调查资料搜集不完整,有的资料则没有经过认真核实,如企业提供的财务报告;调查报告未充分反映借款人的重要情况,比如对借款人的展期贷款、向社会筹借的短期周转资金缺少分析说明;对企业“分配利润”减少、调整财务数据未有分析说明;对已收集资料和数据的对比分析不足或不到位,夸大收益预期;对抵押物的权属、价值未充分评估论证。二是贷款审查审批不到位。
From some local non-performing loan audit situation mainly have the following problems. First, the survey failed to conduct a full assessment of the borrower’s credit, financial, business and other solvency and debt service will. Some survey data collection is incomplete, and some information has not been carefully verified, such as financial reports provided by the company; survey report does not fully reflect the important situation of borrowers, such as extended loans to borrowers, short-term working capital borrowed from the community Lack of analysis and explanation; Reduce and adjust the financial data without explanation on the enterprise “Distribution of profit ”; Comparative analysis of collected data and data is inadequate or not in place to exaggerate the expectation of income; Insufficient value for the ownership of the collateral Evaluation demonstration. Second, loan review and approval is not in place.