商业性房产贷款风险导向审计及建议  

作　　者：薄纯林[1] 

机构地区：[1]交通银行,上海200120

出　　处：《金融理论与实践》2014年第3期109-111,共3页Financial Theory and Practice

摘　　要：近几年,由于国家持续对住房实施限购、限贷政策,部分开发商资金面临持续紧张的局面,为缓解资金压力,实现提前回笼资金的目标,其往往通过商用房贷款变相获取资金。而商业银行为了完成短期考核目标,放松贷款审批条件,对借款人、开发商的关联关系缺乏应有的关注,发放的贷款面临较大的信用风险和经营性风险。首先提出审计实践中商业银行商铺贷款存在问题,其次分析了该模式下贷款面临的风险,再次提出了今后工作中关注的重点和建议,对各商业银行进一步加强商铺贷款管理有着积极的借鉴意义。Abstract Recent years, facing the capital shortages, some property developers got funds from thecommercial housing loans to relieve the pressure of money and achieve the goal of capital repatriation inadvance because the government’s tense policy to the real estate. At the same time, the commercialbanks offered loans for completing the short-term performance target under the relax loan approvalconditions, their lack of attention to the relationships between the borrowers and property developersmade the loans face the bigger credit risks and operational risks. The author firstly pointed out theproblems existing in commercial banks shops loans during the auditing practices, analyzed the loansrisks under this mode and gave the suggestions for the following works. This risks found in this papergave the positive references for strengthening the management of shops loans to the commercial banks.

关 键 词：商业银行 商铺贷款 竣工验收 关联关系 信用风险 

分 类 号：F832.45[经济管理—金融学]