附件4：
Dissertation Submitted to
Hebei GEO University
for
The Master Degree of Business Administration
Research on the Prevention and Management
Countermeasures of Non-performing Loans
in H Rural Credit Cooperatives
by
Tianyu Liu
Supervisor：Prof. Jiangao Niu
December 2021

摘 要
近些年来,依托于改革开放政策的日益推进，我国社会经济发展速度越发加快。与
此同时，城市化进程也呈不断加快之势，带动大量的农村人口向城市进行转移，由此
催生很多新生经济产业及类型。需要指出的是，农村资源流向城市引发城乡经济差距
拉大在所难免，而该问题的存在，对于我国经济社会实现平衡发展极为不利，严重制
约社会经济实现平衡发展。在农村地区，农民种养殖等存在资金支撑不足是常态，而
在中小企业方面基于自身规模小等因素所致，很难从银行尤其是大型商业银行获得金
融服务支持。因此，为广大农户及中小企业提供信贷服务支持，有利于推动我国农村
地区经济实现健康发展。当前农村信用社是提供这类信贷服务的主体，为实现更好发
展，农村信用社加强改革，首要任务除了开展农业供给侧改革之外，还需保障农民能
实现脱贫增收。但因存在不良贷款问题，这就极大制约农村信用社实现健康发展。在
新时代背景下选择探究农村信用社不良信贷问题，具体选择分析 H农信社出现不良贷
款的原因，结合已有研究成果及该社实际提出解决建议，这对拓宽“三农问题”研究
视角极为有益，同时还有助于促使金融理论研究更加丰富。
本文以 H农信社为例，综合运用文献研究法、个案研究法、对比分析法和定量定
性相结合分析法，对该农村信用社的不良贷款管理进行研究。首先对相关概念和基础
理论进行阐述，对农村信用社、不良贷款等概念进行界定，介绍本文所运用的一些基
础理论，如委托代理理论、逆向选择和道德风险理论等。其次，对 H农信社贷款情况
和不良贷款管理现状进行介绍，包括 H农信社的基本情况、贷款现状，以及不良贷款
管理的制度和清收办法，并建立信贷资产风险矩阵对 H农村信用社不良贷款防范及管
理效果进行评价。再次，分别从企业不良贷款和个人不良贷款管理两个方面分析其中
存在的问题，同时从外部和内部两个层面对 H农信社不良贷款形成的原因展开研究分
析。最后，针对分析中发现的问题和不良贷款的成因，运用掌握的理论研究方法，借
鉴国内外银行先进的不良贷款管理经验，结合 H农信社实际，提出不良贷款处置方式、
具体措施和有关制度机制建设建议。以期通过本文的研究，为 H农信社不良贷款管理
水平的提升贡献自己的力量。
关键词：不良贷款；资产管理；信贷资产；风险矩阵；农村信用社
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ABSTRACT
In recent years, relying on the increasing promotion of the reform and opening-up
policy, China's social and economic development has accelerated with the urbanization
process. As a result, a large number of rural population transfer to cities, resulting in the
birth of many new economic industries and types. It should be pointed out that the flow of
rural resources to cities inevitably widens the urban-rural economic gap, which is extremely
unfavorable to the balanced development of China's economy and society, and seriously
restricts the balanced development of society and economy. In rural areas, farmers lack
financial support for planting and breeding while it is difficult for the small and
medium-sized enterprises to obtain financial service support from banks, especially large
commercial banks due to their small scale. Therefore, credit service support for such
farmers and small and medium-sized enterprises can provide financial guarantee for
promoting the healthy development of China's rural economy. At present, rural credit
cooperatives are the main body to provide such credit services. In order to achieve better
development, the primary task of strengthening the reform of rural credit cooperatives is
not only to carry out agricultural supply side reform, but also to help farmers get rid of
poverty and increase income. However, due to the problem of non-performing loans, it
greatly restricts the healthy development of rural credit cooperatives. In the context of the
new era, we choose to explore the non-performing credit problems of rural credit
cooperatives, specifically analyze the reasons for the non-performing loans of H rural credit
cooperatives, and put forward solutions in combination with the existing research results
and the actual situation of the cooperatives, which is very beneficial to broaden the research
perspective of "three rural issues", and also help to enrich the research of financial theories.
Taking H rural credit cooperatives as an example, this paper intends to
comprehensively apply literature research method, case study method, comparative analysis
method and quantitative and qualitative analysis method to study the management of
non-performing loans of the rural credit cooperatives. Firstly, relevant concepts and basic
theories are elaborated, concepts such as rural credit cooperatives and non-performing loans
are defined, and some basic theories applied in this paper are introduced, such as
principal-agent theory, adverse selection and moral hazard theory. Secondly, it introduces
the loan situation and non-performing loan management status of H rural credit
cooperatives, establishes a credit asset risk matrix to evaluate the loan quality of H rural
credit cooperatives, including the basic situation and loan status of H rural credit
cooperatives, as well as the non-performing loan management system and collection
methods. Thirdly, it analyzes the existing problems in the management of non-performing
loans of enterprises and personal non-performing loans respectively, and analyzes the
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