最近,笔者对某县信用社系统 2004年底贷款占用形态进行了调查。调查表明,该县信用社系统不良贷款 (“一逾二呆”)占贷款总额(简称占比,下同)近80%。通过对不良贷款进行分析解剖,信用社不良贷款形成的主要原因,包括政策、市场,以及信用社自身等多方面的因素。 (一)内部原因 1、破产约束失灵,凸显道德风险。由于农村信用社服务“三农”的特殊性,因此,在其经营管理中,破产约束是失灵的,即不存在真正的市场操作原则。因此,他们不会尽力规避风险,真正提高管 Recently, I conducted a survey on the occupancy patterns of loans of a county credit cooperative system by the end of 2004. The survey shows that the county’s credit unions’ NPLs (“more than one stay”) accounted for nearly 80% of the total loans (referred to as the proportion of the same below). By analyzing and dissecting non-performing loans, the main reasons for the formation of non-performing loans of credit unions include policies, markets and the credit cooperatives themselves. (A) the internal reasons 1, bankruptcy failure, highlighting the moral hazard. Due to the special nature of rural credit cooperatives serving “agriculture, rural areas and peasants,” bankruptcy restraints are failures in their management, that is, there is no real principle of market operation. Therefore, they will not try their best to avoid risks and really improve their management