دور المعلومات المحاسبية في ترشيد قرارات الائتمان بالمصارف التجارية الليبية

Abstract

Abstract This study targets the rationalization of credit decisions at the commercial banks to delimit the credit risks through studying the weak points of credit policy at the Libyan commercial banks, and studying the effective factors, and principles for judging the client capacity, and determining the resources and causes of credit risks at the Libyan commercial banks, and the used methods to delimit these risks, and to bring into view the information resources adopted by the Libyan commercial banks in the event of granting the credit . For achieving these objectives , answers have been adopted for the following questions: 1-What is the nature of the credit policy at Libyan commercial Banks ? 2- What are the information resources which have been adopted by the Libyan commercial banks in the event of granting the credit? 3- What are the effective factors in judging and evaluating the credit capacity at the Libyan commercial banks ? a- What are the related factors associated with the client character ? b- What are the factors which concern the client fmancial position ? c- What are the factors relating to the client payment capacity ? d- What are the factors relating to the surrounding circumstance of the client ? e- what are the factors relating to the collaterals that have been given by the client ? 4- What are the methods used for delimiting the -credit risks at the commercial banks ? 5- What are the reasons of credits obstacle at the Libyan commercial banks and what are the indications which predict

the client hindrances, and what are the adopted procedures to remedy the delayed credits? The following methods have been used in the analysis: the analytical derivative method for determining the research cores and to setout the questions . The practical inductive method , which has depended on questionnaire lists and personal interviews with the credit expertises in the study community . The historical method for the follow-up of previous studies which relate to the research subject . The researcher has reached! the following important conclusions :- 1- the commercial banks have not adopted prediction study for detraining the available funds for credit . 2- the commercial banks face many restraints in the application of granting credit procedures and principles , which has been set out by the Libyan central bank . 3- the lack of experience of credit officers and the negligence in studying the credit and the increase of competitions between the banks , considered to be the most important reasons of credit risks. 4- there have been anumber of indications which reflect the disarrangement of credit such as the delay in the repayment and the shortage of deposits funds , and the absence of the client from the bank for along period . Recommendations 1- reviewing of credits policy in the Libyan commercial banks , so as to be sufficient for the regulation of the credit process and to be strictly accurate to enable the banks to confiont any restraints during application . 2- the necessity of up grading the capacity of credit officers at the Libyan commercial banks through the arrangement of specialized training courses in the field of credit , such

as to seek assistance from high qualified researchers to under take this training process . the banks shall perform insurance against credit risks and the waste of credits and participation with others" distribution of credit risks between many banks" and also as two additional approaches for delimiting the credit risks and credit waste . the necessity of establishmentof special department for each bank for the study and remedy the wasted credit and the objective of this department is to find out earlier the wasted credit and to study the cases and determine the best means for the remedy of each of them on the light of consequences of the study .