Ask the bank staff for a summary report on microfinance work.

This summer vacation, I came to China Industrial and Commercial Bank * * Sub-branch for stage internship. * * * Sub-branch of China Industrial and Commercial Bank is a sub-branch featuring real estate loans and personal loans, with a deposit scale of 6,543.8+0.7 billion yuan and various loans of 6,543.8+0.4 billion yuan, mainly dealing with deposits, loans and remittances in RMB and foreign currencies, as well as various insurance agency businesses. Under the background of banking reform, branches have carried out various business innovations, especially credit business, and their profits have ranked first in the city for three consecutive years. The reason why I chose the bank is because it has always been the intersection of various funds. In addition, people tend to regard commercial banks as "state institutions" because of institutional relations, ignoring that commercial banks should be a legal entity and an enterprise with profit as its main purpose. The discussion on bank profits is largely linked to the amount of deposits in banks. In some areas, the success of bank operation is judged by the amount of deposits, while the crucial credit profit is put aside, resulting in a large number of bad debts. After China's entry into WTO, China's financial industry will be strongly impacted by the world's financial industry. If the four major state-owned banks and regional commercial banks continue to adopt the original policies, China's banking industry will fall into an unprecedented predicament. After seeing this situation, the State Council decided to reform the shareholding system of the four major state-owned banks. On July 15 this year, China Industrial and Commercial Bank announced that within 70 days after the State Council decided to implement the shareholding system reform of ICBC, ICBC had successfully completed all tasks of financial restructuring. After the completion of financial restructuring, ICBC's financial and asset quality indicators have reached the standards of healthy banks. By the end of June, the total capital of ICBC reached 280.6 billion yuan, with an adequacy ratio of 9. 12%, of which the core capital reached 252.5 billion yuan, with an adequacy ratio of 8.07%. The NPL ratio of domestic and overseas institutions decreased to 2.72%, and the NPL ratio decreased to 4.58%, which were 1 1.5 1 percentage points and 14.42 percentage points lower than the beginning of the year, respectively. According to the balance of provision and provision, the provision coverage ratio reaches 100%. This means that ICBC will bid farewell to the history of taking deposits as its performance and expand the business scope and proportion of profitable businesses such as credit in ICBC. My purpose is to use accounting knowledge to understand and analyze the operation of other profitable businesses of ICBC, and to improve my accounting practice ability in the process. Fortunately, I was able to enter the credit department at ICBC, because the credit department, as the representative of profitable business, is basically a comprehensive reflection of the whole profitable business. It can give me a more comprehensive understanding of the profitable business. Bank credit is based on the newly promulgated General Rules for Loans. Taking bank deposit income as the main way of bank financing, on the basis of bank deposit guarantee, deposit funds can be reinvested through various businesses to achieve bank profit growth, and operating profit is an important means of bank capital growth. On the basis of the national benchmark interest rate, according to the actual situation of banks and markets, the loan interest rate is raised or lowered to obtain the maximum total profit. During the internship, I mainly studied the specific operations of personal housing loans and personal consumption loans. During my study, I also made an accounting analysis of these two loan businesses, hoping to get the profitability of these two businesses through accounting methods. These two businesses are to lower the benchmark interest rate stipulated by the state by 10% and conduct business in the interest rate range of 4.32%-4.59%. Because the credit risks of these two businesses are the lowest among all credit businesses, we should use lower interest rates to attract more loan businesses and realize profit creation. From the specific mode of operation, on the basis of interest rate reduction, banks cooperate with insurance companies through specific provisions in loans to insure borrowed funds, which not only ensures the safety of borrowed funds, but also gains profits from cooperation with insurance companies. This is a good way to make profits in a purely corporate sense. Of course, the formulation of specific rules is conducive to the growth of bank profits. Personal housing loans and personal consumption loans also have different requirements for the actual loan amount, the maximum loan amount, the down payment amount, the loan period, the content of mortgaged assets, the mortgage method and the asset evaluation. These requirements also provide security for loans and minimize the bad debt rate of banks. According to statistics, the housing loan in the credit sector was 6728 1 10,000 yuan last year and 7138.5 million yuan this year, an increase of 4110,400 yuan, with a half-year growth rate of 5.7%. This is the total statistics. During the internship, according to the voucher statistics (as of August 24th), the accumulated overdue principal amount is 56 1902.39 yuan; Accumulated interest in the table (interest generated by principal); Accumulated off-balance sheet interest (calculated by compound interest) 12802.76 yuan. The amount generated by these three items is 72 1577.45 yuan. From the accounting point of view, this 72 1577.45 yuan can be regarded as the current expenditure, and the profit generated by the increased loan amount of 4 104 million yuan is 1883736 yuan. The net profit is1162158.55 yuan. Judging from this figure, the bank's housing credit is profitable. Then there is the personal comprehensive consumption loan, which was 7.55 million last year and 6.5438+042300 in August this year, an increase of 6.68 million. Because the bank risk of personal comprehensive credit business is far greater than that of housing loan, the relative amount involved is also less, which is also conducive to controlling the risk of bank loan. As can be seen from the above figures, the risks of personal credit business and banks are still relatively small, and the profit depends only on the amount of loans. As long as the corresponding low interest rate level is set according to the market characteristics, banks can get fixed profits from personal credit, and these two loan businesses can realize asset appreciation. Then from the bank's credit business to the enterprise. Corporate loans are the riskiest business, and the bad debts of banks are largely due to corporate loans. Due to the long operation time, ICBC once became a big bad debt household. For a profit-making enterprise, bad debts are inevitable, and how to reduce the incidence of bad debts is a problem that should be concerned. During my internship, I saw that every employee in the credit department from top to bottom was wary of corporate loans. When receiving corporate loans, they will check the basis, and once they find unfavorable factors, they will immediately stop the loan review and cancel the loan qualification. Formally, corporate loans are no longer unimpeded. In the specific review, banks should evaluate the assets of enterprises applying for loans, involving total assets, total liabilities, asset-liability ratio and other inspection items. Fortunately, I learned to evaluate the assets of a commercial company during my internship. The company applied for a loan of 2 million pounds. Main business: clothing, shoes, hats, catering, accommodation, Internet cafes), for example, the total assets (35.99 million), total liabilities (1.91.20 million), current assets (6.77 million) and current liabilities (1.9/kloc-) of this enterprise were assessed by the bank. 19 100000 = 35%), monetary funds (2.9 million), accounts receivable (950,000), prepayments (280,000), fixed assets (292 10000) and short-term loans (1. Its current ratio is 35%, and its short-term solvency is not strong. Because the loan term of this kind of enterprise and this kind of loan is 2 years, it is necessary to consider its short-term solvency, that is, to recover the cost of 2 million yuan and the interest of 3 18240 yuan within 2 years (the interest rate is 30% higher than the national standard of 5. 1). Its short-term solvency is weak, which will become a more serious step. Considering the proportion of property rights, the result is:1.13 (19120,000/1688,000). The ratio of property rights reflects the long-term solvency of enterprises. The lower the total index, the smaller the financial risk the enterprise bears and the stronger its solvency. The long-term solvency and short-term solvency reflected by enterprises are the same, far from reaching the average level. The evaluation of these two basic solvency reflects that the solvency of enterprises is not strong in the long term or the short term. It brings risks to bank loans, and banks are likely to give up the consideration of corporate loans because of the risks. Of course, the audit of banks is not limited to accounting, but also involves all aspects of society. Until the end of my internship, the loan review of this enterprise has not ended. But from an accounting point of view, enterprises should not lend. Through the investigation of personal business and enterprise business in credit business, we can be sure that the profitability of this bank is constantly strengthening after the reform, and we can trust its profitability. The branch did what an enterprise should do. During the whole internship, my main purpose was to investigate the profitability of banking business. In this process, I applied accounting knowledge. In practical application, I deeply feel my lack of professional knowledge. What I thought I knew in school has become very vague in practice, and I feel that there are many times when I talk on paper. Only in actual combat will I realize the pain of using books and be less annoying. However, after suffering, it is a very important gain to realize your own shortcomings. Starting from the foundation step by step is conducive to the clarity and mastery of knowledge, and a solid foundation will make the accounting analysis of matters more detailed. Many small differences need to be found in actual work contact, such as the color of simple vouchers, red receipts, blue payment vouchers and green transfer vouchers. According to different categories, receipts are divided into several different red colors. These seemingly insignificant things are often ignored by us in textbooks. But practice has given us an opportunity to know each other. There is nothing wrong with looking at neat vouchers, but I found in my own practice that the original bills should be glued, the vouchers should be folded, the electric drills should be laid, the lines should be tied and the corners should be wrapped. None of these five good ones can be left behind When filling in the balance sheet, always pay attention to the formula "assets = liabilities+owners' equity". Otherwise, in the process of filling in the form, there will be some very low-level inequality errors. After this internship, I not only achieved my original goal, but also got a better understanding of the role and importance of accounting from the perspective of profit, and also found my own shortcomings from practice. I need to make a more detailed analysis of accounting and learn more knowledge in practice. You can't fully grasp it from the textbook. There is still a lot to learn to be a good accountant.