我国农村信用社良资产处置的AMC模式研究.pdfVIP

摘 要 农村信用社是我国农村金融的主力军，在过去50 余年的发展中为我国农村经 济的繁荣提供了强有力的金融支持。随着我国农村信用社改革的不断深化，不良 资产问题逐渐突显，成为制约我国农村信用社可持续发展的桎梏，积极探讨和寻 求一种现实有效的模式处置不良资产、减轻历史包袱，必然成为现阶段我国农村 信用社改革攻坚的关键。 本文从博弈论、资源配置理论和委托－代理理论的探讨入手，立足于我国农 村信用社不良资产问题的现实状况，分析不良资产对我国农村信用社自身、对农 村经济和宏观金融体系造成的不良影响。在前一段的改革试点中，农村信用社采 取了财政补贴核销模式和内部消化模式对不良资产进行处置，通过分析总结这两 种模式的实施方式和运行效果，提出在此基础上运用 AMC 模式是我国农村信用社 进一步处置不良资产的现实选择。本文旨在学习借鉴国外金融机构和我国国有商 业银行运用 AMC 模式处置不良资产的成功经验，在此基础上结合农村信用社的实 际情况提出运用AMC 模式处置我国农村信用社不良资产的框架体系，并对AMC 的 性质界定、对不良资产的剥离、管理和处置等方面提出初步设想。最后从优化运 行环境、改进风险控制系统、提高运行效率等方面对完善和改进我国农村信用社 处置不良资产的AMC 模式展开进一步探讨。 本文拟对我国农村信用社不良资产处置的AMC模式进行有益的研究探讨，以期 为我国农村信用社改革和新农村建设提供理论参考和实践借鉴。 关键词： 农村信用社；不良资产处置；AMC 模式 I Abstract As the main force of rural finance in China, Rural Credit Corporative has been providing powerful financial support for the development of rural economy in China during the past 50 years. With the development of reform of Rural Credit Corporative in China, the problem of non-performing asset in Rural Credit Corporative became more and more prominent, and this problem restrict the sustainable development of Rural Credit Corporative in China. Thus the key step of reform of Rural Credit Corporative is to explore and seek a practical and effective model to dispose the non-performing asset, and relieve the historical burden. The thesis begins from the discussion on the Fair game theory, Resource allocation theory and Principal-agent theory. Based on the status of the non-performing asset in Rural Credit Corporative in China, the thesis explores the basic circumstance of the non-performing asset in Rural Credit Corporative and therefore concluded that the non-performing asset has already made a ne