防范化解金融领域风险是党的十九大提出的重大战役，坚决做好防范化解金融风 险领域工作势在必行。商业银行对经济发展的支撑作用十分重要，同时也是金融领域 中坚力量，对经济发展起着决定性作用，近年来随着金融市场大门的不断开放，外资 不断涌进国内市场，外资控股银行、外资控股证券公司等油然而生，然而作为商业银 行最主要的金融风险就是信贷业务风险对各类金融机构的发展起着制约作用。信贷风 险的发生会引起银行风险，银行风险事关银行生死存亡。近年来，商业银行不良贷款 持续增多，不良贷款率也居高不下，这已成为商业银行发展路上的绊脚石，如何解决 巨额不良贷款负担，如何做好信贷风险防范与管理，已成为城市商业银行面临的重大 现实问题。而在商业银行信贷业务中，小微企业贷款占比最大，因此如何做好小微企 业信贷风险研究十分必要。 近年来，小微企业在很大程度上促进了经济的不断进步。然而，小微企业存在特 殊性，它具有较低的担保贷款的水平以及较高的风险，企业经营的真实状况不能从财 务报表中看出，公司没有规范的治理，给银行提供的押品也不够符合其偏好，因此其 所受到的银行的支持大多不足，没有了商业银行信贷资金支持，将导致大批小微企业 资金链紧张和经营困难，甚至出现破产。而小微企业又是商业银行重要的客户群体， 弃之不得，但是奋力开展小微企业信贷业务会存在诸多不确定风险，因此对小微企业 信贷风险研究已成为商业银行需要解决的重大问题。 本文阐述了商业银行小微企业信贷风险管理现状，结合当前所面临的经济形势系 统剖析了小微企业信贷风险形成的深层次原因，并以 H 银行作为实例，将有关的金融 经济理论作为基础，对 H 银行所具有的缺陷及其造成因素、管理业务的现实情况等进 行了系统的分析。结合当地经济金融发展情况，以该地区批发零售类小微企业为代表， 在实地调查研究基础上，从产品、服务、风险管理等角度设计符合小微企业实际情况 的管理风险的方案以及信贷服务。最后，从专业化机构设置、人员队伍建设、业务流 程、信贷文化建设等方面针对性地提出几点风险管理优化建议。 关键词：小微企业；银行；风险管理；优化策略；方案设计I ABSTRACT Preventing and defusing the risks in the financial field is the nineteen major battle of the party. Resolutely doing a good job in guarding against and defusing financial risks is imperative. The supporting role of commercial banks to economic development is very important, and it is also the backbone of the financial sector. It plays a decisive role in economic development. In recent years, with the continuous opening of the financial market, foreign capital has continuously poured into the domestic market, and foreign capital holding banks and foreign holding certificate companies have emerged spontaneously. However, as a commercial bank, the most important financial risk is credit business. Risk restricts the development of various financial institutions. The occurrence of credit risk will lead to bank risk and bank risk is a matter of life and death of banks. In recent years, the number of non-performing loans of commercial banks has been increasing and the rate of non-performing loans is still high. This has become a stumbling block in the development of commercial banks. How to solve the burden of huge non-performing loans and how to prevent and manage credit risks has become a major practical problem faced by city commercial banks. In the commercial bank credit business, the proportion of small and micro enterprises loans is the largest, so how to do a good job in small and micro enterprises credit risk research is very necessary. In recent years, small and micro enterprises have promoted the continuous progress of the economy to a great extent. However, small and micro enterprises have particularity, it has a lower level of guaranteed loans and higher risks, the real situation of enterprise management can not be seen from the financial statements, the company does not have standardized governance, the collateral provided to banks is not enough to meet their preferences, so most of the support received by banks is insufficient, without the credit fund support of commercial banks, it will lead to a large number of small and micro enterprises capital chain tension and operating difficulties. There was even bankruptcy. And small and micro enterprises are an important customer group of commercial banks, which can not be abandoned, but strive to carry out credit for small and micro enterprises. There will be many uncertain risks in the business, so the research on the credit risk of small and micro enterprises has become a major problem that commercial banks need to solve. his paper expounds the current situation of credit risk management of small and micro enterprises in commercial banks, and systematically analyzes the deep-seated reasons for the formation of credit risk of small and micro enterprises in combination with the current economic situation. Taking bank h as an example, taking relevant financial and economic theories as the basis, this paper makes a systematic analysis of the defects and causes of Bank H, the reality of management business, etc. Combined with the local economic andII financial development, taking the small and micro enterprises of wholesale and retail in the region as the representative, on the basis of on-the-spot investigation and research, from the perspective of products, services, risk management, etc., design the risk management scheme and credit services that conform to the actual situation of small and micro enterprises. Finally, some suggestions on risk management optimization are put forward from the aspects of professional organization, personnel team construction, business process, credit culture construction and so on. KEYWORDS: small and micro enterprises; bank; risk management; service strategy; scheme design1 目 录 第一章 绪论1 第一节 研究背景与研究意义...1 第二节 研究目的.....2 第三节 文献综述.....3 一、国内商业银行小微企业信贷风险研究现状....3 二、国外商业银行小微企业信贷风险研究现状....4 第四节 研究思路及研究内容...5 第二章 商业银行小微企业信贷风险管理理论概述........8 第一节 小微企业相关界定.......8 一、小微企业定义.......8 二、小微企业特点.......9 三、小微企业金融服务........9 四、小微企业信贷业务特征.......10 第二节 商业银行信贷风险理论概述.......11 一、商业银行信贷风险涵义.......11 二、商业银行信贷风险的分类及相关制度.11 三、商业银行信贷风险管理理论........13 第三章 H 银行小微企业信贷风险管理存在的问题及成因分析....16 第一节 H 银行概况及小微企业业务现状........16 一、H 银行概况16 二、H 银行小微企业业务发展现状....16 三、H 银行小微企业信贷重点产品介绍.....19 第二节 H 银行小微企业信贷业务风险管理现状...19 一、H 银行小微企业信贷资产质量状况.....19 二、H 银行小微企业信贷业务风险管理措施......20 第三节 H 银行小微企业信贷风险管理存在的问题.212 一、信贷风险管理专业化程度不够....21 二、信贷业务收集信息存在不对称....22 三、小微企业信贷业务风险管理措施不足.22 四、缺乏有效健康的信贷文化制度....23 第四节 H 银行小微企业信贷风险管理存在问题的成因分析...23 一、外部环境分析.....23 二、内部环境分析.....24 第四章 H 银行小微企业金融服务与风险防范.....26 第一节 风险管理视角下小微企业风险点........26 一、小微企业风险点分析..26 二、H 银行小微企业风险内控机制....27 第二节 风险管理视角下小微企业差异化金融服务.27 一、小微企业差异化金融服务...27 二、小微企业差异化风险管理...28 第五章 H 银行小微企业信贷业务风险管理方案设计..30 第一节 方案设计思路....30 第二节 方案设计内容及分析——以批发零售类小微企业为例........31 一、调查设计与实施.31 二、方案设计....34 第六章 H 银行小微企业信贷业务风险管理优化策略..38 一、建立健康的信贷文化体系...38 二、加强有效的内部监督..39 三、建立多维度的信息体系.......39 四、建立动态风险管理制度.......40 五、优化小微企业信贷业务流程........40 第七章 结论.......42