"CommercialBank" is a free translation of English commercial banks. Generally speaking, the concept of commercial banks can be understood as follows: commercial banks are money-operated enterprises whose main business is industrial and commercial deposits and loans and whose purpose is to obtain profits. This definition method is actually a generalization of the definition of commercial banks by Chinese and western scholars.
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Second, three years of domestic and foreign literature on non-performing loans of commercial banks.
Literature Review Causes and Solutions of Non-performing Loans of Commercial Banks With the continuous development and growth of commercial banks in China, the problem of non-performing loans also accompanies and hinders the further development of commercial banks. Many scholars have conducted in-depth research on the causes and solutions of non-performing loans of commercial banks. 1 Study on Non-performing Loans of Commercial Banks Abroad, the earliest bank failures can be traced back to14th century Baty's Florence Bank. At that time, the British government failed to repay the huge loan of the bank, which led to its bankruptcy. /kloc-in the 20th century, two big banks in Britain went bankrupt and hokkaido takushoku bank went bankrupt. In the history of international finance, these cases of bank failures have occurred from time to time. Among the reasons of bank bankruptcy, the problem of bank non-performing loans has always been the main reason of bank bankruptcy. Sanjeev and Gunjan Mi (2007) believe that non-performing loans have become a threat to banks all over the world, and external factors that form non-performing loans have higher influence than internal factors. Franklin Allen (2009) believes that the problem of non-performing loans is the most important issue for China's sustained prosperity. In the process of perfecting the banking system, especially to continue to reduce the number of non-performing loans of major banks and improve their efficiency, is the most important aspect of China's financial system reform in the short term. 2. Domestic research on non-performing loans of commercial banks 2. 1 Domestic research on the current situation of non-performing loans of commercial banks In the domestic research on the current situation of non-performing loans of commercial banks, Tang Shuangning, vice chairman of the China Banking Regulatory Commission, said at the "2007 China Financial Market Forum" that although the reform of China's banking industry was generally successful, some reforms were still at a shallow level and the foundation was not solid, which required further promotion, especially requiring commercial banks to prevent the rebound of non-performing loans. Because it is generally believed in the world that the non-performing loan ratio should be between 2% and 5%. In 2000, the average NPL ratio of the top 20 banks in the world (excluding China Bank) was 3.27%. Although the NPL ratio of the other three state-owned commercial banks except Agricultural Bank is close to this level, it is still possible to rebound, because the current NPL ratio was obtained in a short time with the strong support of the government. Zhao Hongdan and Ding Zhiguo (20 10) found that the "double decline" of NPL ratio and NPL balance since 2003 was mainly due to the increase of loan stock and the divestiture of NPL. In 2008, the adjusted NPL ratio and NPL balance of commercial banks were much higher than the corresponding figures published by CBRC, and the operating level of China commercial banks did not improve significantly. Zhou Xingjian believes that under the comprehensive influence of macro-control policies and economic and financial environment, the total amount of banking credit in China will still increase substantially in 20 10, but the growth rate will drop significantly; The scale of deposits will continue to grow steadily, the growth rate of corporate deposits will drop sharply, and the structure may show the trend of "live first and then decide"; The net interest margin will rise slowly along the rising channel, and the acceleration of banking profits is a foregone conclusion, and the structure is expected to improve; Non-performing loans are difficult to "double down", but asset quality is worry-free in the short term and long-term pressure still exists.
2.2 Research on the Causes of Non-performing Loans of Commercial Banks In the research on the causes of non-performing loans of commercial banks, Deng Yong (2007) believes that the causes of non-performing loans of commercial banks are divided into industry reasons, improper management of debtors, mistakes in bank credit management and fraud. Zhang Xiaomei (2008) believes that the reasons for the formation of non-performing loans in China's commercial banks are external environmental factors and internal environmental factors. Yin Lu believes that (2008) the causes of non-performing loans of state-owned commercial banks in China are divided into two aspects. On the one hand, there are internal reasons of banks, such as profit-seeking objectives of banks, competition among banks, special behaviors of problem banks and mistakes in management decisions of state-owned commercial banks; On the other hand, there are external reasons of banks, such as lagging financial system reform, imperfect system, government administrative intervention, interest disputes of various power groups, imperfect legal system, weak judicial supervision, weak financial supervision of the central bank, information asymmetry, soft budget constraints, economic cycle and so on. Tu Dejun (2009) believes that the main reasons for the non-performing loans of state-owned commercial banks are the changes in the banking operating environment and the lack of their own property rights constraints caused by the economic system transition, while the causes of non-performing loans of joint-stock commercial banks are mainly attributed to institutional factors, and technical factors are still secondary. In order to solve these problems, commercial banks should set up non-performing loan collection agencies; Supplement the legal representative to ensure the control of new non-performing loans; Strengthen post-loan management, control new non-performing loans and resolve non-performing loans. Zhao Hongdan and Ding Zhiguo (20 10) believe that the main reason for the formation of non-performing loans is the government's intervention in bank credit, which increases the policy risk of bank operation; Information asymmetry between banks and enterprises makes it difficult to improve credit quality; Commercial banks have insufficient internal control and loans are too arbitrary. 2.3 Study on Countermeasures for Non-performing Loans of Commercial Banks In "Study on Countermeasures for Commercial Banks to Resolve Non-performing Loans", Zhang Shiming (2005) believed that the risk of non-performing loans should be resolved through the combination of prevention and control, and corresponding countermeasures should be taken according to their own characteristics, and the mode of bank bankruptcy liquidation or bank asset reorganization should be selected according to the severity of non-performing loans; According to the different leading institutions that implement the restructuring of non-performing loans of banks, it is divided into three main bodies: government, banks and third parties. According to the different financing channels to deal with non-performing loans of banks, it is divided into three cost payers: government, banks and third parties. According to the different degree of concentration in dealing with non-performing loans of banks, it can be divided into two basic modes: centralized treatment and decentralized treatment; According to the way of government capital injection, the methods of bank non-performing loans restructuring are divided into flow method and stock method. Huang and Dai (2005) analyzed the current situation of non-performing loans of domestic commercial banks according to the treatment methods of non-performing loans of foreign commercial banks, and obtained the treatment methods of non-performing loans of state-owned commercial banks in China. There are mainly stripping mode, another is securitization mode of non-performing loan disposal, and finally is trading center mode of non-performing loan disposal. They stressed that the government can only promote market construction and should not interfere in the financial economy. At the same time, they demand that the government make up for market failures in the future and must always intervene strongly in the financial economy. In short, the government should give full play to its complementary functions of coordinating and promoting the development of financial institutions and selective regulation to avoid moral harm to the public. Song Jishui and Liu Bo (2008) believe that the suggestions for dealing with non-performing loans and preventing risks are as follows: first, establish a scientific credit risk management system; The second is to strengthen the management of mortgage and secured loans; The third is multi-party linkage to strengthen the construction of financial ecological environment. Wang Heng (2009) thinks that solving non-performing loans should start with managing the credit risk of commercial banks. Zhao Hongdan and Ding Zhiguo (20 10) believe that commercial banks need to promote the reform of property rights system, improve the internal control mechanism of commercial banks, improve the legal system and improve the social credit environment.
3 Summary To sum up, domestic scholars have conducted a comprehensive and detailed study on the non-performing loans of commercial banks in China. In view of the present situation of non-performing loans of domestic commercial banks, this paper expounds in detail the reasons reflected by non-performing loans and the countermeasures to solve non-performing loans, and there are more ways to solve non-performing loans of commercial banks. At the same time, foreign scholars have also conducted in-depth research on non-performing loans, from which we can draw the importance of studying the causes and solutions of non-performing loans. References [1] Wang Zhuo, Hu Haonan. A comparison of non-performing loans of commercial banks in China [J]. Modern Commerce, 20 10 (6). [2] Zhao Hongdan, Ding Zhiguo. The present situation, causes and treatment of non-performing loans in commercial banks: 2003-2000 20 10( 1). [3]FranklinAllen, comments on China's financial system and initiatives for the future [M] US; Springer USA 2009. [4] Tu Dejun. Causes and countermeasures of non-performing loans of commercial banks in China [J]. World economic situation in 2009 (10). [5] Zhang Xiaomei. On the causes and countermeasures of non-performing loans of commercial banks in China [J]. Times Economic and Trade, 2008 (108. Liu Bo. Reflections on the disposal of non-performing loans of commercial banks-Taking the disposal of non-performing loans of banks in Z City as an example [J]. Financial Watch, 2008 (3). [7] Sanjeev, Gonggam. Causes of non-performing loans of banks [J]. Journal of Management Research; April 2007 [8] Deng Yong. On the Control of Non-performing Loans of City Commercial Banks —— Taking GCCB as an Example [m]. Sichuan: Southwestern University of Finance and Economics Press, 2007. [9] Wang Heng. Credit risk management of commercial banks: an empirical analysis based on the perspective of small and medium-sized enterprises [m]. Beijing: Social Science Literature Publishing House, 2007. Zhang Shiming. Win-win-the successful opportunity and theoretical thinking of batch disposal of non-performing loans [M]. Beijing: China Finance Press, 2005. [1 1] Yin Lu. Last year, the non-performing assets of China's banking industry achieved a double decline [J]. Financial Times, 2004.
Bear, Liu Jianguo. Some thoughts on maximizing the benefit of non-performing assets disposal [J]. Financial Economy, 2004 (6): 45-46. Huang, Dai. Analysis on the present situation and causes of non-performing assets in China banking industry [J]. Taiyuan University of Technology, 2004. Qin Hong. How big is the operating gap between Chinese and foreign commercial banks [J]. Financial Accounting, 2002 (8): 4-8. [15] Liao Yuan _. How big is the operating gap between Chinese and foreign commercial banks [J]. Financial Accounting, 2000 (8).
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Literature review on the causes and solutions of non-performing loans in commercial banks
Literature review
Causes and countermeasures of non-performing loans in commercial banks
With the continuous development of commercial banks in China, the problem of non-performing loans also accompanies and hinders the further development of commercial banks. Many scholars have conducted in-depth research on the causes and solutions of non-performing loans of commercial banks.
Study on Non-performing Loans of Foreign 1 Commercial Banks
In the study of non-performing loans of commercial banks abroad, the earliest bank failure can be traced back to the14th century Baty's Florence Bank. At that time, the British government failed to repay the huge loan of the bank and closed down. /kloc-in the 20th century, two big banks in Britain went bankrupt and hokkaido takushoku bank went bankrupt. In the history of international finance, these cases of bank failures have occurred from time to time. Among the reasons of bank bankruptcy, the problem of bank non-performing loans has always been the main reason of bank bankruptcy. Sanjeev and Gunjan Mi (2007) believe that non-performing loans have become a threat to banks all over the world, and external factors that form non-performing loans have higher influence than internal factors. Franklin Allen (2009) believes that the problem of non-performing loans is the most important issue for China's sustained prosperity. In the process of perfecting the banking system, especially to continue to reduce the number of non-performing loans of major banks and improve their efficiency, is the most important aspect of China's financial system reform in the short term.
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2 domestic research on non-performing loans of commercial banks
2. 1 Research on Non-performing Loans of Commercial Banks
In the domestic research on the current situation of non-performing loans of commercial banks, Tang Shuangning, vice chairman of the China Banking Regulatory Commission, said at the "2007 China Financial Market Forum" that although the reform of China's banking industry is generally successful, some reforms are still at a shallow level, and the foundation is not solid, which needs to be further promoted, especially requiring commercial banks to prevent the rebound of non-performing loans. Liao Yuan (2007) believes that it is a long way to go to solve the problem of non-performing loans of commercial banks in China. Because it is generally believed in the world that the non-performing loan ratio should be between 2% and 5%. In 2000, the average NPL ratio of the top 20 banks in the world (excluding China Bank) was 3.27%. Although the NPL ratio of the other three state-owned commercial banks except Agricultural Bank is close to this level, it is still possible to rebound, because the current NPL ratio was obtained in a short time with the strong support of the government. Zhao Hongdan and Ding Zhiguo (20 10) found that the "double decline" of NPL ratio and NPL balance since 2003 was mainly due to the increase of loan stock and the divestiture of NPL. In 2008, the adjusted NPL ratio and NPL balance of commercial banks were much higher than the corresponding figures published by CBRC, and the operating level of China commercial banks did not improve significantly. Zhou Xingjian believes that under the comprehensive influence of macro-control policies and economic and financial environment, the total amount of banking credit in China will still increase substantially in 20 10, but the growth rate will drop significantly; The scale of deposits will continue to grow steadily, the growth rate of corporate deposits will drop sharply, and the structure may show the trend of "live first and then decide"; The net interest margin will rise slowly along the rising channel, and the acceleration of banking profits is a foregone conclusion, and the structure is expected to improve; Non-performing loans are difficult to "double down", but asset quality is worry-free in the short term and long-term pressure still exists.
Third, the reasons for non-performing loans of commercial banks in China are complicated. Specifically, the non-performing assets of commercial banks in China have nothing to do with the following factors: ().
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Sluggish loans are mostly manifestations of non-performing loans.
4. Literature review of foreign accounts receivable?
Research on the management of accounts receivable. Summary of related research on credit risk measurement [text] Foreword There is not much research on the theory of accounts receivable management in China, mainly in financial management books, but it is rare as a professional research.
At present, our research on accounts receivable management is generally based on the existing achievements of western accounts receivable management research, and combined with specific enterprise practices, it has formed the characteristics of enterprise accounts receivable management in line with China's national conditions. China's theoretical and business circles were involved in the study of accounts receivable late, especially in the planned economy period. Because enterprises were publicly owned, there was no need to study the credit problems of enterprises, which led to a heavy burden of triangular debts between enterprises at that time. After the reform and opening up, with the changes in the economic system, people's ideas have also undergone profound changes. Due to the needs of the market, the research on accounts receivable management is gradually increasing, but the research and discussion on accounts receivable management in academic circles and practical departments in China basically does not involve the rating and prevention of credit risk. The research on the management of accounts receivable is to start with the problems existing in the management of accounts receivable in enterprises, analyze the shortcomings of enterprises themselves, and determine the credit period, credit limit, collection risk, bad debt loss and so on. By combining the economic strength, financial status, financial personnel level, training mechanism, financial regulations, execution, financial strength and credibility of customers. Finally, find out the solution and gradually improve the company's accounts receivable management system. I. Research on Accounts Receivable Management There are three main aspects in the research of accounts receivable management at home and abroad: one is the analysis of accounts receivable, the other is the prediction of non-performing assets in accounts receivable, and the third is the evaluation of the value of accounts receivable. (1) Analysis of Accounts Receivable [References ][ 1] Jingxin, Wang Huacheng. Financial management, Renmin University of China Press, 3rd edition, June 2002 [2] Examination Committee of AICPA. Financial Cost Management, Economic Science Press, April 2007 [3] Wang Xiaoying. Research on enterprise accounts receivable management system. DLY company Yuan Yuan, April 2005. On the management of enterprise accounts receivable, contained in Enterprise Economy, No.4, 2004 [5] Sun Zheng. Quanze, Accounts Receivable Management and Information Disclosure, Shanghai Accounting, 2003,4 [6] Robert Cole. Longmale Consumer and business script management. Owen mcgraw-hill companies, 1998 7 michael denis. Handbook of credit and collection. Prentiss Hall 1999...[ Related information search]