浙江县域经济发达,大量农民从事生产经营活动,资金需求较大,但资产难以抵押、很难有效"变现"转化为生产资本.如何有效盘活农民资产成为金融支持乡村振兴、支持农民创富的难题.本文基于浙江的实践探索,构建了"农户家庭资产负债表"的编制框架,分析了其在农户融资过程中的应用模式和实际效果.研究发现,基于本文框架编制的"农户家庭资产负债表"推动了农户家庭资产的可计量、可估值,进而可以创新推出符合银行经营逻辑的融资模式,提高农户融资的可得性和满足度.同时,该"农户家庭资产负债表"通过将道德、人品等"无形资产"纳入授信评价,有助于建立和完善农村信用体系.此外,基于该"农户家庭资产负债表",还可以精准定位新型农业经营主体、农业转移人口等不同家庭的融资需求,提升农村金融服务的精准性和有效性.
The economy in counties in Zhejiang Province is relatively developed and a large number of farmers are engaged in business activities,which cause the large demand of capital.However,the assets in rural areas are unqualified for financing and it is challenging to effectively transform these assets into productive capital through a process of'realization'.how to effectively unlocking the assets of farmers is a challenge in providing financial support for rural revitalization and facilitating wealth creation among farmers.Based on the practice of Zhejiang Province,this paper constructs the framework of household balance sheets in rural areas and analyzes its application model and practical effects.It is found that the application of households balance sheets in rural areas facilitates the quantification and valuation of rural household assets,innovates the financing model that conforms to the law of business operation,thus promotes the availability of financing for farmers.At the same time,the application of households balance sheet in rural areas is helpful to establish and improve the rural credit system by incorporating intangible assets such as morality and character into the credit evaluations.In addition,based on the application of households balance sheet in rural areas,it is also helpful to find the financing needs of new agricultural business entities and agricultural migrant populations,and improve the accuracy and effectiveness of rural financial services.