近年来,信用社信贷资产质量和贷款风险的反差拉大,影响资金的正常营运,究其原因是多方面的。这与信贷稽核监督松驰也有着明显的关系。为此,笔者就如何加强信贷资产稽核工作谈点浅见。 一、信贷资产稽核工作的现状 1.对贷款执行“三查”制度及坚持“三性”原则缺乏环节性稽核,使信贷管理相互制约无力。据调查现在有相当部分信用社信贷人员不认真贯彻“三查”制度。贷前不深入调查,等客上门,坐柜批贷。贷时审查也就流于形式,更谈不上贷后检查。 2.离职稽核缺乏硬性,难以约束信贷管理行为。在现实工作中,只注重了财会人员的离职稽核,而忽视了主任、信贷人员的离职审计,即或是稽核,也只有浮于表层。从而造成了问题贷款、难收贷款随身带走的风险局面,加之新官不理旧帐,客观上助推了贷款呆滞、呆帐的逐步上升,使信贷资产质量日趋低下。 In recent years, the credit quality of credit cooperatives and the increasing risk of loan exposure, affecting the normal operation of funds, the study for many reasons. This is also a clear relationship with the loosening of credit audit supervision. To this end, I talk about how to strengthen the audit of credit assets point of view. I. Status Quo of Credit Assets Audit 1. There is no systematic review on the implementation of the “three checks” on loans and the adherence to the “three-sex” principle so that credit management is not mutually constrained. According to the survey, quite a few credit union credit officers now fail to conscientiously implement the “three check” system. Before the loan is not in-depth investigation, waiting on the door, sitting cabinet approved loans. Credit review will also be mere formality, let alone review after the loan. 2. Lack of audit hardworking, it is difficult to restrain credit management behavior. In the real work, only focusing on the accounting staff turnover audit, while ignoring the director, credit officers leaving the audit, that is, audits, only floating on the surface. As a result, the risky loans that are problematic and loans that are hard-to-take are taken away. In addition, the new official ignores the old accounts and objectively helps to boost the sluggishness of loans and the gradual rise of bad loans, so that the quality of credit assets is getting lower and lower.