Early bankers used it in market transactions. Translated from English into bank, the early bankers were called "people sitting on a long bench" and were the earliest banks in the world. Later, Italy and other cities in Germany, that is, benches and cabinets for storing money, established the Venice Bank. The word bank comes from the Italian word Banca, and some cities in the Netherlands have also set up banks. 1 17 1 The earliest bank in the world was established in Italy.

Two, for the bank microfinance work summary report.

I found an article for you, you can modify it according to your actual situation. This summer vacation, I came to China Industrial and Commercial Bank Branch to do business. It is a branch featuring real estate loans, with a deposit scale of10.70 billion yuan and various loans of10.40 billion yuan. Mainly handle all kinds of RMB and foreign currency deposits, loans and remittances, and also handle all kinds of insurance agency business. Under the background of banking reform, the branch kept innovating and achieved the first profit in the city for three consecutive years. The reason why banks are chosen is that banks are always interrelated, and people tend to regard commercial banks as a "state institution", ignoring that commercial banks should be regarded as a legal entity and a profit-making enterprise. 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 bad. After China's entry into WTO, China's financial industry will be strongly impacted by the world's financial industry. If the original policy is adopted for four consecutive years, the banking industry in China will be in an unprecedented predicament. After seeing this situation, the State Council decided to change the four major state-owned banks into China Industrial and Commercial Bank, and China Industrial and Commercial Bank decided to implement Industrial and Commercial Bank in the State Council, which has successfully completed the tasks of financial system reform. After the completion of financial restructuring, ICBC's financial and asset quality indicators have reached the end of June, and ICBC's adequacy ratio is 9. 12%, including 2.5 billion yuan, with an adequacy ratio of 8.07%; 72%, the non-performing loan ratio dropped to 4.5.5 1 percentage point and 14.42 percentage point; 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 on the balance sheet (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, we should always pay attention to the formula "assets = owner's equity of liabilities". 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.

Third, the origin

From the international popular point of view, micro-credit refers to small and continuous credit services for low-income groups and micro-enterprises. Its basic characteristics are small amount, no guarantee, no mortgage and serving the poor. Microfinance can be provided by formal financial institutions and specialized microfinance institutions or organizations. Microfinance organizations can be divided into two categories according to the characteristics of their business operations: commercial and welfare, also known as institutional and welfare. The former emphasizes the institutional sustainability of microfinance management and target design, represented by the People's Bank of Indonesia. The latter pays more attention to the role of the project in improving the economic and social welfare of the poor, represented by Bangladesh Rural Bank. Many enterprises stand out. For example, self-cleaning finance is one of the leaders in the comprehensive P2P field, which integrates wealth management, credit risk assessment and management, credit data integration services, industry investment, microfinance consulting services and transaction facilitation, and provides customers with all-round and personalized inclusive financial and wealth management services. Yibaotong focuses on capital lending in the field of construction engineering, providing comprehensive network services for small and medium-sized enterprises to start businesses, finance business funds and personal consumption loans. Build the fastest financing platform for small and micro enterprises and private capital, actively explore the best way in the field of debt financing, and strive to build a high-speed, effective and legal peer-to-peer lending platform with characteristics. Lenders and borrowers will pair up independently to solve the most urgent loan and financing problems for individuals and small and medium-sized enterprises in China. Solving the problem of poor population is a great difficulty for most countries in the world, because various social problems caused by poverty will lead to the turmoil of the whole country. By improving the economic situation of low-income people, we can greatly increase the effective demand of the whole society and promote social investment and production and national economic development. Small secured loans originated in Bangladesh. In 1970s, Yunus founded Grameen Experimental Sub-branch of Agricultural Bank of Bangladesh, and Grameen microfinance model began to take shape. Yunus proposed to reform capitalism. Primitive capitalism advocates competition and capital pursues profit. Yunus proposed to change the original capital model theory. Because, first of all, everyone has the potential as an entrepreneur, even the very poor people have the basic potential as entrepreneurs, so as entrepreneurs or capitalists, they have no right to be more preferential than the poor, such as tax policy, land policy and so on. This is unfair to everyone in society. Because of Matthew's law, the poor will be poorer, the rich will be richer, and the gap between the two poles will gradually widen, thus causing social instability. Secondly, the maximization of social value should replace the existing profit maximization. Social value orientation should be established, so that enterprises can not only make profits for shareholders greedily. On the basis of this theory, Yunus established Grameen Bank, advocating that loans should be a human right and establishing inclusive finance's service system. Because resources naturally tend to capital, the rich can get interest, and it is difficult for the poor to get rid of poverty without the first money. Grameen provided the first money and believed that the creativity and potential of individuals did not need any guarantee from the poor. He set up a system for poor people to form five groups to make loans, and used layers of trust-the trust of neighbors and relatives, and Grameen's trust in the poor-to improve the repayment rate. From June 65438 to June 0979, under the guidance of the Central Bank of Bangladesh, each state-owned bank should provide three branches to start the Grameen Bank project. 1983, the Bangladeshi parliament passed the special Grameen Bank Decree 1983, and Grameen Bank was formally established. From June 5, 2006 to 2006 10, Yunus won the Nobel Peace Prize for successfully establishing Grameen Bank, a rural bank in Bangladesh. Grameen Bank has become the largest rural bank in Bangladesh, with 6.5 million borrowers and providing credit services to more than 70,000 villages. The debt repayment ratio of Grameen Bank is as high as 98%, which is enough to make any commercial bank jealous. Moreover, each borrower owns the non-transferable shares of this bank, accounting for 92% of the shares of this bank (the balance is held by the government). This is really a bank for the poor, and it is also the poor's own bank. "Yunus's achievements are really extraordinary." The Grameen Bank founded by Yunus completely subverted the traditional banking rules. In his bank, you can't see telephones, typewriters or carpets-Yunus employees will take the initiative to visit borrowers in the village-and they don't sign loan contracts with each other, and most borrowers are illiterate. Grameen Bank charges customers a fixed simple interest rate, usually 20% per year, which is relatively low compared with the compound interest of Bangladesh commercial loan 15%. They serve the poor who have no house and no property, and those who are not poor are excluded. Yunus found that lending money to women in Bangladeshi society who have little chance to make money usually brings greater benefits to their families: these women will be more cautious about their loans. Loan applicants also need to have a clear understanding of the operation of Grameen Bank before they can apply for loans. Repayment usually begins in the second week of borrowing. Although this seems depressing, it also reduces the pressure on borrowers to pay a large sum of money at the end of the year. The borrower should have 6-8 people to form a "solidarity group" to supervise the repayment of the loan. If one of them fails to return it within the time limit, the whole group will be punished. The issuance and repayment of loans are made public through the weekly "Central Meeting". Grameen Bank is proud of its open and transparent operation among all kinds of institutions that blossom everywhere in Bangladesh. Grameen model has been successful in 50 countries, such as ASHI, Dunganon and Card projects in the Philippines, SHARE and ASA projects in India and SBP projects in Nepal. After the implementation of these projects, the life and income of borrowers have been significantly improved. It is said that Grameen Bank is also testing water in Yunnan, China. The United Nations even named 2005 as the "International Year of Microcredit".

4. What is the earliest bank engaged in microfinance in the world?

Internationally, the origin of microfinance is considered to be the Grameen Bank of Gramming founded by Bangladeshi banker Junasz in 1976. This bank is geared to the poor. Junas and Gramming Rural Bank, which he founded, won the 2006 Nobel Peace Prize for promoting microfinance in developing countries, in recognition of their efforts to promote economic and social development at the bottom of society.