1. Strictly check the flow of credit funds.
The common fault of many account managers is that according to the information agreed in the Purchase and Sales Contract submitted by the debtor before lending, credit funds are paid to the debtor's counterparty by entrusted payment, and they no longer care about the final flow of credit funds. Actually, this is not right.
In order to cover up their own business risks, debtors often submit "purchase and sale contracts" to financial institutions, which are more or less uncertain.
First, many "purchase and sale contracts" are mostly used to buy raw materials. Through the verification of the debtor's current total production scale, raw materials are even the amount needed by the debtor for two years' production and operation. Second, often the account manager will also calculate the agreed items in the Purchase and Sale Contract submitted by the debtor. The logical relationship is not established, but he often turns a blind eye, always patting his chest during the examination and approval process and saying, "The borrower is well managed and has the ability to pay debts!" However, the debtor's real annual production and sales situation is not clear from beginning to end. Third, the counterparty of the Purchase and Sales Contract submitted by the debtor is the company, but the payment is paid to the individual. Nine times out of ten, this kind of transaction contract is a "fake contract".
Therefore, after the loan is issued, we should try our best to trace the final flow of credit funds. If the flow of credit funds is unknown or the credit funds return, we must issue a risk warning in time. Take it back early if you can. If it cannot be recovered in advance, a short-term repayment plan should be made to urge the borrower to settle the loan as soon as possible. Never let your guard down to prevent the final loss of credit funds.
2. Collect VAT invoices in time.
After the reform of the national tax system of "VAT reform", the relevant tax authorities have strengthened their supervision over the operating conditions of enterprises. Although some enterprises can avoid taxes reasonably, they rarely do. There is no transaction between enterprises, and no "VAT" invoice is issued.
In the follow-up inspection of post-loan management, many account managers do not require debtors to submit the original VAT invoice according to the elements determined in the Purchase and Sales Contract, but mostly collect a "receipt" for payment as evidence of the authenticity of the loan purpose; Or take accounting photos to prove that the debtor purchased the raw materials agreed in the Purchase and Sale Contract.
In fact, the credit funds are paid to the counterparty by entrusted payment, that is to say, the payment funds have been transferred to the counterparty account, and the accounting voucher receipt issued by the bank is enough to prove the authenticity of the transaction. The debtor's counterparty will issue a "receipt" for the debtor to collect the money, which obviously does not conform to accounting practice.
Therefore, post-loan management should truly verify the accounting accounts and thoroughly understand the real channels for debtors to purchase raw materials. For illogical accounting vouchers, it is enough to prove that credit funds have been used for other purposes, and account managers need to take timely measures.
3, to prevent the debtor's short-term borrowing growth.
After obtaining the letter of credit from the bank, the debtor will often correct the current unfavorable situation according to the existing order, deliver the goods in time and recover the payment. Maximize production and sales benefits within the term of credit funds.
If the account manager finds that the debtor has obtained a letter of credit from the bank and then continues to apply for or obtain a letter of credit from other financial institutions, it means that the debtor's current letter of credit is not enough to maintain production. Although it can solve the urgent need in the short term, in the long run, it still needs a lot of credit funds.
This representation illustrates two points. One thing is that the debtor really needs credit funds to promote production and make it transition from the initial stage to the growth stage, so that it will not be in a weak position in the later stage of production. Second, the debtor's uncontrolled access to credit will only accelerate the decline of enterprises.
This requires the account manager to have accurate judgment. Once it is found that the debtor continues to increase the use of credit during the bank loan period, it must be highly concerned and must not be careless.
4. Strict credit rating.
If it is in accordance with the ten-level classification credit rating method, it is recommended that the account manager use relevant data, and the accuracy of 100% must be achieved. If it is based on the benchmark five-level classification credit rating method, we should pay attention to the calculation of "any item" score. However, most banks keep their credit ratings valid for less than one year. However, with the debtor's operation, the credit rating always rises and falls, and the credit rating results of different nodes are often very different. In order to understand the actual operation of the debtor, it is suggested that the account manager give the debtor a credit rating every quarter. Once the debtor's rating results are not good, it is suggested to take measures to prevent unfavorable factors from affecting credit funds. If the situation is ultimately unfavorable, it is also recommended to recover the loan in advance.
5. Follow the five-level classification standard.
Five-level classification is not the same as credit rating. Five principles of five-level classification should be followed: risk principle, authenticity principle, prudence principle, flexibility principle and timeliness principle. For the information of financial factors and non-financial factors, we must grasp the facts and explain clearly.
The data used must be consistent with the actual business data of the debtor. And judge which unfavorable factors adversely affect the overall security of credit funds.
It is suggested that the account manager collect the debtor's materials related to the five-level classification on a monthly basis, make a penalty, and adopt a certain final five-level classification every quarter. Considering the comprehensive factors, judging whether to maintain the original five-level classification standard has also dropped by one level.
If the debtor is reduced from "concern" to "secondary", it is suggested that the account manager pay off the loan in advance at all costs, collect the debtor's asset information in an all-round way to cope with the debtor's changeable situation, make comprehensive preparations for taking pre-litigation asset preservation and legal proceedings, and beware of accidents.
6. Check the creditor's rights in time.
After the loan is issued, the account manager must check the creditor's rights in time, not only to the debtor, but also to the guarantor, check the mortgage status, profit and loss value of the collateral, and also check the warehousing and custody of the collateral. During the loan's existence, check the creditor's rights at least once every quarter, and cooperate with the field visit to complete it at one time to avoid becoming a mere formality. Information to be checked, such as debtor, guarantor, collateral, etc. , we must accurately avoid the damage and defects of creditor's rights.
7. Pay attention to the changes in the debtor's public information.
After the loan is issued, many debtors choose to change their legal representatives and equity, which is hard to detect as a bank. Even after many debtors changed, the actual controller made internal changes.
The original directors, shareholders and legal representatives of the bank have all changed their signatures, and the seal will not be changed in the bank after the change.
This situation is enough to show that the debtor is deliberately evading debts, and the advantages and disadvantages of his own production and operation have affected his willingness to pay debts.
It is suggested that the account manager should always pay attention to the changes in the debtor's public information. Once it is found that the debtor frequently changes the information of legal representative, directors, shareholders, financial controller, etc. (more than 1 time), it is suggested to carry out risk warning in time and take measures to pay off the loan in advance.
8. Always pay attention to the debtor's settlement channels.
Many banks always agree on the settlement amount of the debtor's business in their own bank before opening a letter of credit to the debtor. In fact, once the credit funds are put into use, debtors rarely do business with this bank, even if there are a few, the amount is pitiful.
9. The first post-loan inspection is to go to the borrower's site for inspection within one month after the loan is issued. The key point is to see whether the loan purpose is true, and the customer should provide relevant evidence to prove it;
10. Regularly check the production and operation of borrowers and guarantors after loan, check and analyze their financial status, operating results and cash flow, and check the status of collateral;
Regularly check and adjust the loan risk level after lending. When major changes are found in the business scope, business premises, assets and liabilities, income and main management personnel of customers, measures should be taken immediately to prevent the risk from expanding and ensure the security of creditor's rights;
It is suggested that the account manager pay attention to the debtor's business settlement, even if it is not settled in this bank, it should also pay attention to the debtor's business settlement in other banks, and compare it with financial statements, VAT invoices and other materials to verify the debtor's production and sales and accurately judge the debtor's solvency. If the debtor has a letter of credit in the bank, but does not use the bank's channels for business settlement, such loan customers will not be needed!
Compared with pre-loan investigation, post-loan management is more complicated and cautious. We should not only properly handle the bilateral relationship between banks and customers, but also always pay attention to the safety of credit funds.
The balance of advantages and disadvantages requires the account manager to be good at summing up his own experience and using it flexibly. Finally, post-loan management must have its own bottom line. Controlling the red line is the bottom line, preventing and controlling all risks around the safety of credit funds, and being loyal to their duties.
2. What are the post-loan management strategies and means?
Reprint the following information for reference: supplier management measures 1. General provisions 1. In order to stabilize the supplier team and establish a long-term mutually beneficial relationship between supply and demand, these measures are formulated. 2. These Measures are applicable to the production enterprises that supply raw and auxiliary materials, spare parts and provide supporting services to the Company for a long time. Two. Management principles and systems 1. The company's purchasing department or support department is responsible for suppliers, and the manufacturing department, finance department and R&D provide assistance. 2. For the selected suppliers, the company signed a long-term supply cooperation agreement with them, which stipulated in detail the rights, obligations and mutually beneficial conditions of both parties. 3. The company can evaluate the credit rating of suppliers and implement different management according to the rating. 4. The company evaluates the suppliers regularly or irregularly, and terminates the long-term supply cooperation agreement if it is unqualified. 5. The company can issue production support licenses to spare parts suppliers. Three. The supplier screening and rating company has formulated the following index system for screening and rating suppliers. 1. Quality level. Including: (1) incoming material yield; (2) Quality assurance system; (3) sample quality; (4) Handling of quality problems. 2. Delivery ability. Including: (1) delivery time limit; (2) Expand the flexibility of supply; (3) timeliness of samples; (4) Increase and decrease the batch capacity of ordered goods. 3. Price level. Including: (1) preferential degree; (2) the ability to absorb price increases; (3) Cost reduction space. 4. Technical ability. Including: (1) advanced technology; (2) subsequent R&D capability; (3) product design ability; (4) the reaction ability of technical materials. 5. Backup service. In which: (1) sporadic order guarantee; (2) Supporting after-sales service capability. 6. Human resources. Including: (1) management team; (2) the quality of employees. 7. Status of cooperation. Including: (1) contract performance rate; (2) Average annual additional supply burden and its proportion; (3) years of cooperation; (4) Harmonious cooperation. When screening and rating suppliers, the weight and scoring standard of each index should be given according to the formed index system. Screening program. 1. For each material, after market research, the purchasing department will put forward a list of 5~ 10 candidate suppliers; 2. The company set up a supplier selection team composed of purchasing, quality control and technical departments; 3. After the preliminary examination of the candidate manufacturers by the selection team, the purchasing department makes a field trip to the manufacturers, and both parties fill in the questionnaire together; 4. Compare and score the candidate manufacturers one by one, and decide to choose after calculating the total score. 4. Only if it is approved as a supplier can it be purchased; Those who fail, please continue to improve and keep your future candidacy. 5. Re-evaluate suppliers every year, eliminate unqualified suppliers and add qualified suppliers from the candidate team. 6. The company may conduct different credit rating management for suppliers. The rating process refers to the above method of selecting suppliers. 7. For suppliers with the highest credit, the company can provide preferential treatment such as material inspection exemption and loan priority payment. Eight. Management measures 1. The company can send full-time resident personnel to important suppliers, or conduct regular quality inspection on suppliers. 2. The company regularly or irregularly carries out quality inspection or on-site inspection on the supplied goods. 3. The company reduces excessive dependence on a single supplier and disperses procurement risks. 4. The company shall formulate the acceptance standard of each purchased part and the acceptance handover procedure with suppliers. 5. The procurement, R&D, production and technology departments of the company can provide business guidance and training to suppliers, but they should pay attention to the non-proliferation and non-disclosure of the core or key technologies of the company's products. 6. The company can invest in shares in suppliers that are important, have development potential and conform to the company's investment policy, and establish property rights relations.
Three, "Hubei Province Rural Credit Cooperatives Post-loan Management Measures" (Efa [2013] No.28) stipulates that it belongs to the first-class early warning signal of loans, and the following statement is correct ().
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Four. Measures and suggestions for post-loan management
1. First of all, the measures include: linking the assessment of post-loan management with its marketing expenses, involving credit personnel in post-loan management, and taking timely measures when problems are found in post-loan management. 2. Secondly, the suggestions are as follows: improve the post-loan management system, raise the awareness of risk early warning, and establish the concept of monitoring credit risk throughout the whole process. Post-loan management is the guarantee for commercial banks to achieve sustainable development. Post-loan management, the term of bank credit management, refers to the whole credit management process from loan issuance or other credit business to principal and interest recovery or credit termination. For a long time, post-lending management has been a weak link in China's bank credit management. Due to the inertia thinking and practice in credit management, there are still many problems in the current post-loan management. In the Guidelines for Due Diligence of Credit Granting of Commercial Banks, post-loan management and problem credit handling are emphasized and standardized as important links of bank credit business, which fully illustrates the importance of strengthening post-loan management. Post-loan management is the last link of credit management, which plays a vital role in ensuring the safety of bank loans and preventing and controlling cases. Post-loan management is an important link to control risks and prevent non-performing loans. The financial situation of customers is constantly changing. When the credit extension is approved, the customer's financial position may be good. However, due to the influence of industry policies and customers' investment mistakes, the upstream and downstream influences (negative effects such as price increase of raw materials, price reduction of products or reduction of demand) will cause great adverse changes to customers' financial situation. Post-loan management is to track the changes of customers' industry, customers' upstream and downstream and customers' own financial situation, including their commercial credit, find out problems that may be unfavorable to timely repayment of loans in time, and put forward measures to solve the problems. 3. Current situation of post-loan management of public credit business: (1) Not paying enough attention to post-loan management. First of all, ideologically, the importance of post-loan management has never been deeply recognized, and a real post-loan management concept has not been formed. Secondly, in the system, the current post-loan management function is exercised by the credit management department, and there is no independent post-loan inspection management department. Objectively speaking, the situation that both loan issuance and post-loan inspection are carried out by the account manager has brought obstacles to post-loan supervision and inspection, and it is impossible to exercise the supervision and inspection function independently. Due to the heavy workload of post-loan management, it is difficult to make a profit in the short term. In the case of insufficient personnel and no independent full-time management organization, post-loan management is bound to weaken. Finally, in practice, the phenomenon of "emphasizing the bomb but neglecting the tube" is more prominent. (2) There is misunderstanding about the enterprise. After the loan is issued, the fund scheduling is an internal affair of the enterprise, and the bank does not have to intervene. Each loan has a specified purpose, and the enterprise has the right to allocate and use the borrowed funds, but it should be used according to the purpose, which is also the premise of ensuring repayment. More often, the borrower transfers the loan to the affiliated enterprise, which makes the borrowing enterprise gradually empty-shell, leading to the suspension of creditor's rights. This kind of fund dispatching behavior, banks must intervene according to law. Being able to repay the loan interest on time is a good loan. This is a popular way of thinking in post-loan management. Although there is some truth, it is not absolutely correct. Because on the one hand, the source of repayment interest is very important, whether the repayment interest comes from normal operating income or uncertain investment income, whether it is the operating profit of the enterprise or loans borrowed by other banks, and the repayment interest of some project loans even comes from the bank's own loan principal and so on. These are the concerns of post-loan management of banks; On the other hand, being able to repay the interest does not mean being able to repay the principal on schedule, nor does it mean that the first repayment source has been implemented. Paying interest can increase the bank's current income, but if it can't repay the principal, the bank still loses more than it gains. (3) Post-loan inspection system is a mere formality. As the key link of credit business risk control, customer managers need to go deep into the enterprise, monitor its economic activities, capital flow and product market, collect and sort out information, and carefully analyze its loan risk changes. But the follow-up management of many loan enterprises has been relaxed. Because there is no time to know the situation, it is impossible to keep abreast of the changes in the production and operation of enterprises. Post-loan management is mainly to meet the needs of daily system inspection. This kind of inspection is a written reflection of enterprise report data and impression transfer, which cannot truly reflect the actual situation of the enterprise and loses the real significance of post-loan inspection. This is the main reason for the failure of the loan early warning mechanism. (4) The credit risk control index system needs to be improved. At present, the content of post-loan risk control of credit business stipulated in the relevant measures for post-loan management mainly includes five aspects: customer basic situation, customer operating status, customer credit status, customer financial status and major events. Most of these contents are qualitative analysis, and it is difficult to establish an intuitive and scientific risk control system for these qualitative analysis factors. Although quantitative analysis is involved in the analysis of financial situation, the risk early warning and monitoring information system of enterprise financial indicators is too complicated to operate. In the current post-loan management text, there are more than 40 information warnings about the analysis of enterprise financial indicators, mainly according to the change range of each subject in the enterprise financial statements. With so many comparative indicators, relevant personnel need to collect a large number of financial data of the same industry, the same period of the enterprise and the beginning of the year. And these indicators are basically scattered rather than systematic. It is difficult to explain the financial trend of enterprises, the degree of loan risk and analyze the loan risk of banks in each sub-index. (5) The ability to dynamically monitor risks is still relatively weak. Since the share reform and listing, under the new corporate governance structure, the Bank has established a long-term risk management mechanism with true and excellent quality and satisfactory shareholder returns, which provides a strategic deployment for continuously creating shareholder value. However, in the whole loan operation process, post-loan management is the most changeable, complex and difficult to control, and it is also an important link to ensure the improvement of asset quality. The important role of post-loan management is to continuously discover the risks of credit assets, make early warning, analyze what kind of loans we are in, what kind of credit policies we should adopt, and take timely measures to prevent problems before they happen. At present, banks pay more attention to pre-loan investigation and loan collection, but they don't pay enough attention to how to dynamically monitor and identify post-loan risks, which makes some risk warning signals that could have been found not found in time, and loses the best opportunity to resolve credit risks, which ultimately affects the security of credit assets. (6) Post-loan management lacks an effective assessment, reward and punishment mechanism. The current loan incentive conditions only reward the collection of non-performing loans, but not the issuance and safe recovery of normal loans, resulting in a deformed mechanism that the larger the number of loans, the worse the quality, the more rewards, and the better the quality, the less rewards (the favorable policy opportunity to reward the collection of non-performing loans is lost); Banks (offices) with excellent credit assets will not be rewarded, while banks (offices) with poor credit assets that should not be rewarded will get the biggest reward for collecting a large number of non-performing loans. (7) Post-loan management is relatively weak. In recent years, the total loan of our bank has nearly doubled, but the corresponding employees have not increased correspondingly every year. Among them, a large proportion of account managers put a lot of energy into expanding the market and marketing customers, which was not needed at all in the era of professional banks ten years ago. "Post-loan management is not as good as in the 1990s. Now the total amount of loans is too large, but there are fewer people engaged in credit business, too many customers to manage, and post-loan management is not in place. " In addition, post-loan management is demanding and difficult, requiring business personnel to have strong professionalism, be good at establishing harmonious business dealings with borrowers, and have strong analytical and judgment skills. Failure to keep up with the comprehensive professional quality of personnel will also affect the quality of post-loan management. Due to the weakening of post-loan management, it is impossible to find credit risks at the first time and take timely measures to effectively prevent them. Post-loan management did not play its due role. Legal basis: Interim Measures for the Management of Fixed Assets Loans Article 30 The lender shall regularly check and analyze the performance and credit status of the borrower and the project organizer, the construction and operation of the project, the macroeconomic changes and market fluctuations, and the changes in loan guarantees, and establish a loan quality monitoring system and a loan risk early warning system. In the event of adverse circumstances that may affect the safety of the loan, the lender should re-evaluate the loan risk and take targeted measures. Article 31 If the actual investment amount of the project exceeds the original investment amount, and the lender decides to increase the loan after re-risk assessment and examination and approval, it shall require the project sponsor to add an investment not less than the proportion of the project capital and the corresponding guarantee. Article 32 The lender shall establish a post-loan dynamic monitoring and revaluation system for the value of the collateral and the guarantee ability of the guarantor. Article 33 Lenders shall dynamically monitor the income and cash flow of fixed assets investment projects and the overall cash flow of borrowers, find out the causes of abnormal situations in time and take corresponding measures.