论文部分内容阅读
一、改进收贷率计算方法的设想1.陈棉应收回贷款仍然按照上棉花年度末平均静态库存占用贷款作为陈棉单位商品应收贷款。2.新棉单位商品应收贷款不仅与新棉平均收购单价有关,而且与年初结转新棉平均库存占用贷款有关,也就是说新棉单位商品应收回贷款有两个决定因素。由此可见,较为客观、较符合实际的新单位商品应收贷款的确定,必须同时考虑这两个因素的影响,即年初结转新棉平均库存占用贷款和考核期(1-8月)动态收购平均单价,然后分别用对应皮棉数量占总数量的比例做为权数,将这两个价格进行加权平均,从而计算出新棉单位商品应收贷数。3.收回贷款中,回笼上期货款收回贷款须剔除合理结算资金占贷款的变化数,避免其对收贷率产生影响。4.由于“不合理资金占用贷款”不仅直接影响收息率,而且决定信贷资产质
First, to improve the calculation of loan rate calculation 1. Chen cotton loan receivables should be recovered in accordance with the end of the last year cotton occupy the average share of static loans as Chen cotton unit loan receivables. 2. The loan receivables for new cotton units are not only related to the average acquisition price of new cotton but also to the average inventory taken-in loan of new cotton carried at the beginning of the year. In other words, there are two determinants of loans receivable from new cotton units. This shows that more objective and realistic loan receivables for new units should be taken into consideration simultaneously. The impact of these two factors must be considered at the same time, that is, the average inventory carry-over of new cotton carried at the beginning of the year and the assessment period (January-August) Purchase the average unit price, and then respectively use the ratio of the corresponding lint quantity to the total quantity as the weight, and carry out the weighted average of the two prices so as to calculate the loan receivables of the new cotton unit commodity. 3. Recovery of loans, the withdrawal of loans from the previous period to recover loans should be removed from the reasonable settlement of funds accounting for changes in the number of loans, to avoid its impact on the loan rate. 4. As “unreasonable loan funds occupy” not only directly affect the rate of return, but also determine the quality of credit assets