农村小额贷款公司财务绩效影响因素实证分析——以甘肃省为例

An Empirical Study of the Determinants of Financial Performance of Rural Micro-credit Company——A case from Gansu Province

采用甘肃省小额贷款公司调研数据,考察小额贷款公司财务绩效及实现过程的基础上,建立计量模型,分析影响财务绩效的关键因素,重点探讨社会绩效对财务绩效的影响,结果显示:第一,资产规模、贷款利率与财务绩效显著正相关,单位贷款成本与财务绩效显著负相关;第二,三农贷款占比与财务绩效显著负相关,说明目前环境及政策下,小额贷款公司财务绩效和社会绩效有冲突,但进一研究发现,在一定条件下,可兼顾财务绩效和社会绩效。最后,提出了相关的对策建议。

Based on the survey data from micro-credit company in Gansu Province,this study examined the financial performance and its realization process,and then analyzed the critical determinants of financial performance by building econometric model,and mainly explored the effect of social performance on the financial performance.The results firstly suggested that assets size,loan rate positively correlated with financial performance,and unit loan to cost negatively correlated with financial performance.Secondly,the loan ratio concerning agriculture,countryside and farmers negatively correlated with financial performance,which showed that financial performance of micro-credit company is in conflict with its social performance against the backdrop of current environment and policies.But further analysis demonstrated that micro-credit company can achieve both social and financial performance simultaneously under certain conditions.Finally,the implications for practice have been discussed.