二十世纪初期，我国经济快速发展，许多中小企业应运而生，为我国创造了大量经 济收入，解决就业问题。但随着金融危机的爆发，市场环境不如从前活跃，中小企业的 经营也遭受到了前所未有的冲击，很多企业逐渐亏损，正常还贷出现难度产生大量不良 贷款，银行对于中小企业的信贷政策也逐渐紧缩。由此，国务院总理李克强于 2019 年 3 月 5 日，在十三届全国人大二次会议中提到，“要大力解决企业融资难融资贵的问题”， 并重点提出“加大对中小银行定向降准力度，释放的资金全部用于民营和小微企业贷 款”，“今年国有大型商业银行小微企业贷款要增长 30%以上”,商业银行目前最应该也最 紧急的工作，就是对中小企业的发展给予帮扶。虽然政府出台了很多相关政策，要求商 业银行加大对中小企业的资金支持，但中小企业的不良贷款率一直居高不下，给银行的 实施带来难题。由于中小企业的相关特点，其规范性、稳定性和抗风险性有待提高，相 较于大型企业而言，中小企业的抗风险能力弱，违约现象屡屡发生。随着市场环境的不 断发展，贷款类型快速更新，信贷业务风险类型不断更新。虽然国内外商业银行不能再 盲目地遵循传统的风险防范策略，依靠传统的制度和模型来评估中小企业的信用风险。 商业银行要想从中小型企业蓬勃发展的客户那里获得更多的利润市场，就必须与时俱 进。本文从实际出发，结合 G 银行 NY 分行相关实例，总结出了一套适用于我国商业银 行的中小企业信贷风险管理体系。 笔者列举了国内外对于企业融资的相关理论，并查阅了对于信用风险、操作风险、 市场风险等风险因素管理研究的成果，现有的研究成果主要研究了中小企业融资难的根 源及信贷风险主要产生因素和防范策略。但是在经济处于低迷的阶段，怎样才能制定出 一套全面的、有效的信贷风险管理体系，成为当下研究的重点。本文从现阶段中小企业 融资难、贷款不良率偏高为切入点，笔者阅读了大量文献，对国内外的相关研究理论进 行总结分析，并对贷款承诺理论、信贷配给理论、交易成本理论、信息不对称理论等理 论进行阐述，列举了信用风险、流动性风险、操作风险、市场风险为中小企业产生不良 贷款的主要四种风险因素，分别分析了风险因素的识别及防范措施，并分析了目前不同 的商业银行主要应用的三种信贷模式，内部信贷业务流程架构，为后面的研究打下理论II 基础。通过阐述中小企业信贷风险的分析和评价，笔者抽取其所在的 G 银行 NY 分行 A 企业发生不良贷款的案例，通过对该企业的企业类型、主营业务、行业分类、贷款资金 用途、对外担保、评级结果等方面进行阐述，说明 G 银行 NY 分行存在贷前调查尽职不 到位、贷款用途监控不严格、贷后管理不到位等问题。从信贷业务风险防控体系全流程 出发，分析现存体系的缺陷和不足，针对问题提出相对应的措施。目前 G 银行 NY 分行 主要存在贷前风险准入关审控不严、贷款审批过程把控不严格、贷后管理监管不到位等 商业银行的操作风险，说明 NY 分行现存的在信贷业务全流程方面待改善的方向。随后， 从深入调查，关注非财务指标、严格执行“双人调查”信贷制度，看准市场、重点调查 主要管理人员自身素质、树立全程监控信贷风险理念、完善监督预警机制、严格信贷责 任追究制度、强化责任意识，避免流于形式、把握风险控制点，建立风险预警机制、信 贷档案管理规范化、构建科学合理的信贷业务激励机制等方面提出相关措施建议。 关键词，中小企业，商业银行，信贷业务，风险管理III ABSTRACT At the beginning of the twentieth century, with the rapid development of China's economy, many small and medium-sized enterprises emerged as the times require, creating a large amount of economic income for our country and solving the employment problem. However, with the outbreak of the financial crisis, the market environment is not as active as before, and the operation of small and medium-sized enterprises has also suffered unprecedented shocks. Many enterprises are losing money gradually. The difficulty of normal repayment of loans has resulted in a large number of non-performing loans, and the bank's credit policy for small and medium-sized enterprises has gradually tightened. As a result, Premier Li Keqiang of the State Council said at the second meeting of the 13th National People's Congress on March 5, 2019, We should vigorously solve the problem of difficult and expensive financing for enterprises, and put emphasis on increasing the targeted reduction of small and medium-sized banks, releasing all the funds for private and small and micro enterprises loans, This year, the loans of small and micro enterprises of large state-owned commercial banks will increase by more than 30%. At present, the most important and urgent task of commercial banks is to give assistance to the development of small and medium-sized enterprises. Although the government has issued a lot of relevant policies, requiring commercial banks to increase financial support for SMEs, the non-performing loan rate of SMEs has remained high, which has brought difficulties to the implementation of banks. Due to the relevant characteristics of SMEs, their standardization, stability and risk resistance need to be improved. Compared with large enterprises, SMEs are weak in risk resistance and frequent breaches of contract. With the continuous development of the market environment, loan types are rapidly updated, and credit business risk types are constantly updated. Although domestic and foreign commercial banks can no longer blindly follow the traditional risk prevention strategy, relying on the traditional system and model to assess the credit risk of SMEs. Commercial banks must keep pace with the times if they want to get more profit market from the customers who are flourishing in small and medium-sized enterprises. Starting from the reality and combining with the relevant examples of NY Branch of G Bank, this paper sums up a set of credit risk management system for SMEs suitable for commercial banks in China.IV The author enumerates the relevant theories of enterprise financing at home and abroad, and consults the research results of credit risk, operational risk, market risk and other risk factors management. The existing research results mainly study the causes of SMEs'financing difficulties and the main causes of credit risk and preventive strategies. However, in the economic downturn, how to develop a comprehensive and effective credit risk management system has become the focus of current research. From the point of view of financing difficulties and high non-performing loan rate of SMEs at this stage, the author has read a lot of literature, summarized and analyzed relevant research theories at home and abroad, and expounded new financing methods such as information asymmetry theory, supply chain financing, and listed credit risk, liquidity risk, operational risk and market risk which produce non-performing loans for SMEs. Four main risk factors are analyzed. The identification and precautionary measures of risk factors are analyzed. Three main credit modes and internal credit business process architecture are also analyzed, which lay a theoretical foundation for the following research. By elaborating the analysis and evaluation of credit risk of small and medium-sized enterprises, the author extracts the cases of non-performing loans in A enterprise of NY Branch of G Bank, and expounds the types of enterprises, main business, industry classification, loan fund use, external guarantee and rating results of this enterprise. It shows that NY Branch of G Bank does not perform due diligence before lending and does not monitor loan use. Strict, post-loan management is not in place and other issues. Starting from the whole process of credit business risk prevention and control system, this paper analyses the defects and shortcomings of the existing system, and puts forward corresponding measures to solve the problems. At present, NY Branch of Bank G mainly has operational risks of commercial banks, such as lax pre-loan risk access control, lax loan approval process control, and inadequate post-loan management supervision. This indicates the existing direction of NY Branch in the whole process of credit business to be improved. Subsequently, from the perspective of in-depth investigation, we should pay attention to non-financial indicators, strictly implement the credit system of double investigation, focus on the market, investigate the quality of the main managers themselves, establish the concept of monitoring credit risk throughout the whole process, improve the supervision and early warning mechanism, strictly investigate the credit responsibility system, strengthen the sense of responsibility, avoid becoming mere formality, grasp the risk control point, and establish the risk early warning mechanism. Some suggestions on standardization of credit archives management andV establishment of scientific and reasonable incentive mechanism for credit business are put forward. KEYWORDS: Small and medium-sized enterprises, Commercial bank, Credit business, Risk managementVII 目 录 摘要.................................................................I ABSTRACT ............................................................III 目 录...............................................................VII 1 绪 论...............................................................1 1.1 研究背景与意义.................................................1 1.1.1 选题背景 ....................................................1 1.1.2 选题意义 ....................................................1 1.2 文献综述 ......................................................2 1.2.1 国外相关文献 ................................................2 1.2.2 国内相关文献 ................................................4 1.2.3 研究评述 ....................................................7 1.3 研究框架和方法 ..................................................7 1.3.1 研究框架 ....................................................7 1.3.2 研究方法 ...................................................10 1.4 论文的创新点 ...................................................10 2 信贷风险管理主要概念及相关理论.....................................13 2.1 主要概念 .......................................................13 2.1.1 中小企业概念 ...............................................13 2.1.2 信贷风险概念 ...............................................14 2.2 相关理论基础.................................................................................................................................... 14 2.2.1 贷款承诺理论...............................................14 2.2.2 信贷配给理论...............................................15 2.1.3 交易成本理论...............................................15 2.1.4 信息不对称理论.............................................16VIII 3 商业银行中小企业信贷业务现状.......................................17 3.1 我国中小企业信贷业务现状 .......................................17 3.1.1 中小企业信贷业务特点 .......................................17 3.1.2 中小企业信贷主要风险因素 ...................................19 3.1.3 商业银行中小企业信贷业务模式及架构 .........................21 3.2 G 银行 NY 分行中小企业信贷业务现状 ..............................22 3.2.1 G 银行 NY 分行简介 ..........................................22 3.2.2 G 银行 NY 分行中小企业贷款情况 ..............................24 3.2.3 G 银行 NY 分行中小企业贷款风险的 RAROC 模型分析 ..............25 3.2.4 G 银行 NY 分行中小企业信贷风险管理体系 ......................26 4 G 银行 NY 分行中小企业化解案例及信贷风险管理的问题 ..................31 4.1 G 银行 NY 分行不良贷款案例及启示 ................................31 4.1.1 不良贷款案例回顾 ...........................................31 4.1.2 风险案例产生的根源分析 .....................................32 4.1.3 NY 分行风险化解方案及案例启示 ..............................33 4.2 中小企业信贷风险管理的主要问题 .................................34 4.2.1 对中小企业贷前风险准入关审控不严 ...........................34 4.2.2 对中小企业贷款审批过程把控不严格 ...........................35 4.2.3 对中小企业贷后管理过程监控不到位 ...........................36 5 我国商业银行中小企业信贷风险管理防控措施...........................39 5.1 严审中小企业贷前风险 ...........................................39 5.1.1 深入调查 ...................................................39 5.1.2 严格执行“双人调查”信贷制度 ...............................39 5.1.3 有远瞻意识 .................................................40 5.1.4 重点调查主要管理人员的自身素质 .............................40 5.2 全面动态监控中小企业贷款审核过程................................41 5.2.1 树立全程监控信贷风险理念 ...................................41 5.2.2 完善监督预警机制 ...........................................41IX 5.2.3 严格信贷责任追究制度 .......................................42 5.3 完善细化中小企业贷后管理 .......................................42 5.3.1 强化责任意识 ...............................................42 5.3.2 信贷档案管理规范化 .........................................43 5.3.3 构建科学合理的信贷业务激励机制 .............................43 5.3.4 提高信贷人员素质 ...........................................43 5.4 创新措施 .......................................................43 5.4.1 加强银行资产流动性的管理 ...................................44 5.4.2 创新主体检查 ...............................................44 5.4.3 紧跟科技金融发展步伐 .......................................44 6 结论和展望.........................................................45 6.1 结论 ...........................................................45 6.2 展望 ...........................................................46