Rural Cooperative Bank of Hedong Risk Analysis and its Countermeasure
Abstract ： In the big times waves of building a harmonious socialist society, the society concerns most are the training of qualified person, and the new rural construction. However to avoid the risk of bad loans of the rural credit cooperatives which bear the commitment to students study loans and the responsibility of new rural construction discount loan has become a hot spot of bank management. As its own unique accounting control functions, as well as having the special relations with non-performing loans related to the measurement and disclosure on issues, accounting has become a key ring in a bad loan risk prevention 。 Based on the introduction of credit cooperatives and their related business, the definition of risk, this thesis makes a new classification of loans risk from the angle of combining management and accounting. On the basis of the classification, it states the relations between the various types of loans risk with the banks accounting. After the full exposition of the existing inadequate means of hedging of Rural Cooperative Bank Of Hedong, this paper proposes a new thinking of the establishment of an effective business loans on the hedge accounting system. Keywords: Loan risk, bad loans, hedge accounting
