商业银行小微贷款的会计问题探究.docVIP

PAGE 3 内容摘要：自改革开放以来，中小企业对国民经济的贡献不断提高，但在其发展过程中，融资难是制约其发展的最主要因素。现今银行信贷应成为其主要途径。民生银行在小微业务上做得比较早，到目前为止也做得比较好。今年已经超过了3000亿的贷款，3年累计下来共发放8000亿的贷款，但是小微贷款是很有风险的。本文以会计的语言表达民生银行小微企业贷款整个业务流程，从会计核算到财务会计信息披露，又介绍了贷款中常用的交叉检验方法，再进行了适当地分析，从而了解民生银行小微企业贷款业务运营状况，发现其中的不足，提出自己的意见建议，并预测其未来的发展趋势。从民生银行更能看出整个银行业对中小企业信贷的情况。 关键词： 中国民生银行 小微贷款 会计核算 会计信息 Abstract: since reform and opening-up, the contribution the small and medium-sized enterprise have made to the national economy is continuously improving. But in its development process, the difficulty of financing is the most main factors that limit its development Nowadays credit should become the main approaches. Minsheng bank does early in small micro business. So far there are more than 300 billion loans, and it has accumulated 800 billion loan for 3 years. However small micro loan is very risky This paper shows the whole Minsheng bank small micro enterprise loans business process based on accounting language, from accounting record to accounting information disclosure, introduces the commonly used cross test method in loan, and then appropriately analyze it, so as to learn how medium-small enterprise loan business of the Minsheng bank operates and find the insufficiency. Then I propose own opinion suggestion, and predict its development future. From the minsheng bank we can see the whole banking small and medium-sized enterprise credit conditions Key words: China Minsheng bank small micro loan accounting record accounting information 目 录 一、商业银行小微企业贷款概述 4 二、中国民生银行小微企业贷款概述 5 三、贷款步骤 5 （一）开拓业务和信用评估 5 （二）贷款的审查和发放 6 （三）贷款的检查和收回 6 四、贷款的会计核算 6 （一）贷款发放的核算 6 （1）抵（质）押贷款的核算 6 （2）保证贷款的核算 6 （二）贷款计息的核算 7 （三）贷款归还的核算 7 （四）贷款损失准备核算 7 （五）呆账贷款核销的核算 7 （六）抵债资产的核算 8 五、民生银行案例 9 （一）案例背景介绍 9 （二）案例题干 9 （三）案例的账务处理 9 （四）案例分析 14 六、会计信息概述 14 七、财务信息分析 15 （一）传统财务状况分析概述 15 （二）还款能力，还款意愿，还款来源和抵质押物分析 15 八、非财务信息分析 16 （一）概述 16 （二）民生银行实践 16 （三）分析总结 17 （四）“软信息”的缺点 17 九、报表还原技术与交叉检验 18 （一）概述 18 （二）分项数据还原 18 1. 资产项数据还原 18 2. 负债项数据还原 19 3. 所有者权益数据还原 19 4. 收入与成本费用数据还原 20 （三）其他注意