摘要摘要
在商业银行风险中，对公授信业务风险是非常重要的组成部分，特别是
对公授信业务中的信贷风险，也成为商业银行信贷风险的最为主要来源。由
于中小商业银行本身在抗风险能力方面较低，并且中小商业银行普遍缺乏完
善的风险控制机制，导致中小商业银行对公授信风险问题也更为突出。事实
上，在我国大部分中小商业银行的业务体系中，对公授信业务是这些中小商
业银行主要的盈利来源，也可以说是这些中小商业银行的支柱性业务，如何
在对公授信业务中更为有效的进行风险控制，也成为中小商业银行能够获得
稳定、健康发展的关键。近年来，随着我国金融改革的持续深化，出现了越
来越多的中小商业银行，中小商业银行为促进广大企业融资渠道的拓展，以
及促进广大企业的健康发展都起到了重要的作用。然而，也应当看到，在当
前大部分中小商业银行的对公授信业务中，普遍存在着较为突出的风险控制
问题，一些中小商业银行本身在对公授信业务风险控制方面，缺乏较为良好
的控制机制，没有建立起来比较完善的风险控制体系，尤其是部分中小商业
银行的内部控制和内部审计机制并不是十分完善，造成很多中小商业银行在
对公授信业务方面面临着较为突出的风险问题

本文主要以中小商业银行作为研究对象，对中小商业银行日常对公授信
业务风险控制中所存在的问题进行了一定的研究，阐述了中小商业银行对公
授信业务的基本概念和所应遵循的基本原则，以及中小商业银行在对公授信
业务风险控制方面可实施的主要策略。本文主要选择中小商业银行中具有一
定代表性的 A 银行为案例进行分析，通过对 A 银行的对公授信业务的调查研
究，发现目前 A 银行在对公授信业务风险控制方面，还存在着一些较为突出
的问题。例如目前 A 银行在对公授信业务审批环节和审批流程等方面，存在
着一些不规范的问题，且 A 银行缺乏较为完善的对公授信业务监管机制，特
别是内部控制和内部审计机制，这些监管机制的不完善导致其并没有充分发A 银行对公授信业务风险控制研究挥应有的作用。A 银行在对公授信业务风险控制方面所表现出来的问题，其
实也是众多中小商业银行所普遍存在的问题，有着一定的代表性。针对研究
中所发现的问题，结合 A 银行的实际情况，本文提出了关于完善 A 银行对公
授信业务风险控制的相关对策，如对公授信业务风险控制所应当遵守的基本
思路和基本原则，以及在业务流程审批、日常监管机制、日常管理、内部控
制、内部审计等方面可以进行的相应的完善措施。并且从 A 银行的外部建设
方面，提出了关于完善 A 银行对公授信业务风险控制的相关建议

关键词：中小商业银行 对公授信 风险控制 A 银行AbstractAbstract
In the risk of commercial banks, the risk of credit business is a very important
part especially the credit risk of public credit business, but it also becomes the
main source of credit risk of commercial banks. The anti-risk ability of the small
and medium-sized commercial banks is low as lacking of perfect risk control
mechanism, so it will lead to the small and medium-sized commercial banks on the
issue of public credit risk is also more prominent. In fact, in the business system of
small and medium-sized commercial banks and the public credit business is the
main source of profit for commercial banks, it can also be said to be the pillar of
the business and how the public credit business in effective risk control, and it has
become the key to the small and medium-sized commercial banks to obtain a
stable and healthy development. In recent years, with the deepening of financial
reform in China, more and more small and medium-sized commercial banks, small
and medium commercial banks are expanding financing channels for enterprises,
and it plays an important role in promoting enterprise development. However, it
should be noted that the public credit business in the small and medium-sized
commercial banks faces with the risk control problem. Some small and
medium-sized commercial banks are short of good control mechanism in the
public credit business risk control, and they fail to establish perfect risk control
system, especially the internal control and internal audit mechanism, which leads
to many small and medium-sized commercial banks in the aspects of public credit
business facing with the risk problem.
This paper takes the small and medium-sized commercial banks as the
research object, and makes a research on the risk control of the public credit
business of the small and medium-sized commercial banks. This paper expounds
the basic concepts and basic principles of commercial banks to public credit
business, and the basic strategies for commercial banks to control the risk of credit
business. Selecting A Bank as a case to analyze, through the investigation, theStudy on Risk Control System of A bankauthor found that there are still some outstanding issues of A Bank credit risk
control, such as the bank in public credit business approval procedures and
processes. There is a non-standard, lacking of relatively perfect the public credit
business supervision mechanism, especially the internal control and internal audit
mechanism, and it did not fully play its due role. A Banks in the public business
has a risk of control problems, but also many small and medium-sized commercial
banks generally exist. There is a certain representative. To solve these problems,
combined with the actual situation of a bank, this paper proposes about perfecting
a bank of public credit business risk control countermeasures, such as the public
credit business risk control should comply with the basic ideas and basic principles,
and the corresponding improvement in business process examination and approval,
supervision, daily management, internal control and internal audit. From the
external construction of A Bank, this paper puts forward the relevant suggestions
on improving the risk control of A Bank to the public credit business.
Keywords: Small and medium-sized commercial banks；Public credit；Risk
control； A bank目 录目 录
1 绪 论...... 1
1.1 选题的背景及意义.... 1
1.1.1 选题的背景 ......... 1
1.1.2 选题的意义 ......... 2
1.2 研究方法........ 3
1.3 论文结构........ 3
2 商业银行对公授信业务概述...... 5
2.1 授信业务的定义........ 5
2.2 授信业务的基本原则 7
2.2.1 安全性原则 ......... 7
2.2.2 收益性原则 ......... 8
2.2.3 流动性原则 ......... 9
2.3 对公授信业务风险的控制.. 10
2.3.1 控制对公授信业务风险的基本原则 ... 10
2.3.2 控制对公授信业务风险的主要策略 ... 11
3 A 银行对公授信业务风险控制现状及存在的问题 ..... 13
3.1 A 银行简介... 13
3.1.1 A 银行简介 ........ 13
3.1.2 A 银行组织架构及分支机构情况 ........ 14
3.1.3 A 银行对公授信业务运行概况16
3.2 A 银行对公授信业务风险控制制度及机制........... 17
3.2.1 A 银行对公授信业务风险控制介入机制 ........ 17
3.2.2 A 银行对公授信业务审贷流程18
3.2.3 A 银行对公授信业务管理体系20A 银行对公授信业务风险控制研究3.3 A 银行对公授信业务风险控制存在的问题........... 21
3.3.1 2015 年以来 A 银行主要风险点 .......... 22
3.3
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