Rural credit cooperatives; Keywords; Financial risks; Prevention and solution; agriculture
With the deepening of socialist market economy and the strategic adjustment of industrial structure, the deep-seated contradictions accumulated by rural credit cooperatives under the old system are constantly exposed, and financial risks are increasingly apparent, which seriously restricts the development of rural credit cooperatives and has endangered the financial security of rural credit system. Therefore, it is of great practical significance to study the financial risk control of credit cooperatives for promoting the reform of rural credit cooperatives in China and ensuring the healthy and stable development of rural finance.
First, the main reasons for the formation of financial risks in China's rural credit cooperatives
(A) the rural financial system reform lags behind
Compared with the whole socio-economic and financial reform, the reform of rural credit cooperatives is lagging behind. Therefore, it is urgent to build a rural financial system and deepen the reform of rural credit cooperatives. This is the need of building a well-off society in an all-round way and accelerating socialist modernization; This is the need to develop agriculture and rural economy and strive to increase farmers' income.
(B) The current system restricts the normal development of rural credit cooperatives.
Many changes in rural economic system in China have brought heavy historical burdens to rural credit cooperatives and increased asset risks. The three main sources are: the asset quality problems caused by unreasonable systems such as administrative intervention and mandatory loans to support township enterprises, and the new bad debts generated in the process of system transformation.
(C) Imperfect risk prevention mechanism caused by inflexible operating system
According to the relevant regulations, grass-roots rural credit cooperatives should establish a management system of "self-management, self-financing, self-risk and self-development". But in fact, the management of rural credit cooperatives is not flexible, because the unified management of cooperatives has not achieved the effective unity of "responsibility, right and benefit". The serious thoughts of "being reluctant to lend", "being afraid of lending" and "being afraid of lending" have restricted business development. In addition, there is still a lack of autonomy in operation, and the management rights from people to money and goods are all owned by the Associated Press, which hinders its business development and management level.
(D) the internal control mechanism is not perfect
At present, rural credit cooperatives are in a special period of paying equal attention to reform and development. The reform work is arduous and arduous, and the pace of development cannot be stopped. Therefore, it is particularly necessary to strengthen the internal control management of rural credit cooperatives at present. According to the actual needs of its business expansion and innovation, timely study and formulate the corresponding internal control system to ensure "where the business expands, where the system construction follows up, and where the internal control measures are implemented".
(5) The professional quality of some employees is not high.
The overall quality of employees in rural credit cooperatives in China is not high, and the cultural level of a considerable number of employees is still in the middle and high school stage, especially the cultural quality of employees in grassroots credit cooperatives. In addition, most employees of grass-roots rural credit cooperatives are not disciplined, which leads to low business level, service quality and service level, and damages the social image of rural credit cooperatives.
Second, measures to prevent and resolve the financial risks of rural credit cooperatives
Preventing and resolving the financial risks of rural credit cooperatives is a realistic problem related to the long-term sustainable and coordinated development of rural economy and the stability of rural society. To prevent and resolve the financial risks of rural credit cooperatives, we must first strengthen financial legislation and bring the management of rural credit cooperatives into the track of rule of law. In order to prevent and resolve the financial risks of rural credit cooperatives, we must start from the following aspects. (A) to further deepen the reform of rural credit cooperatives
1. Expand the scale of rural credit cooperatives and improve the comprehensive service level. Only by accelerating the development of rural finance can we fundamentally prevent and resolve the financial risks of rural credit cooperatives. First, increase capital and shares, expand the scale and enhance the ability to resist risks. The second is to extend the scope of credit and expand the service field. In particular, we should vigorously support agricultural industrialization and large-scale operation and promote the improvement of the overall development level of agriculture. Third, it is necessary to change the mode of operation and improve the way of lending. The policy of giving priority to members' loans, preferential interest rates and preferential agricultural production loans shall be implemented.
2. Improve the industry self-discipline mechanism and strengthen internal management. Rural credit cooperatives are independent legal persons and should strengthen the self-discipline mechanism of self-management, self-risk, self-restraint and self-development as soon as possible. Strengthen loan management and guard against financial risks. Strict financial management, the implementation of equity disclosure, loan disclosure and account disclosure in business management. We should adhere to the system of collective examination and approval of loans, improve the mortgage system of loans, and gradually implement loan risk management.
(B) the implementation of policy support
To solve the risks of rural credit cooperatives, we must adjust the current policies of rural credit cooperatives. First, the state allocated funds to write off the bad debts of "five small" enterprises and solve the discount policy; Second, the rural credit cooperatives should be appropriately exempted or reduced in tax rate, and the business tax rate should be reduced for the loan interest income of rural credit cooperatives supporting agriculture, rural areas and farmers; Third, appropriately relax the business restrictions on rural credit cooperatives, and appropriately approve rural credit cooperatives to start new businesses, such as buying and selling government bonds, discounting bills, and agency insurance.
(C) to strengthen the construction of the workforce
The key to deal with the risks of rural credit cooperatives is to deal with the risks caused by human factors, especially the risks caused by senior managers of rural credit cooperatives. To this end, we must grasp the following three points: First, we must earnestly strengthen the construction of the leading bodies and staff of county associations and rural credit cooperatives, enhance the awareness of workers' dedication and honesty, overcome bad habits, correct violations of laws and regulations, and enhance the cohesion and centripetal force of rural credit cooperatives. The second is to establish a staff training system and strive to improve the professional quality of staff and workers.