I 摘要 农村金融机构是我国银行业的重要组成部分，农村金融机构的核心业务是针对“三 农”提供信贷服务，涉农贷款作为一种普惠性的金融服务，缓解了大量农民有项目、有 技术、但缺资金的问题，为我国的乡村振兴贡献了巨大的力量。我国涉农贷款的最重要 供给主体是以 GS 农村信用社为代表的农村金融服务机构，农村信用社坚定的践行服务 农村金融的工作。因为早期农村信用社合作制的历史原因，再加上自身发展条件的限制， 农村信用社的服务对象和涉农贷款的需求主体，基本都是抵抗风险能力弱、缺乏抵押担 保的农村小微企业和农户个人，所以农村信用社虽然在我国金融体系中地位特殊且意义 重大，但是存在诸如管理粗放，技术落后，风险管理薄弱等突出问题。 GS 农村信用社针对省内广大农民群体的贷款需求，专门推出了农户小额信用贷款 这一信用贷款产品。该贷款满足了农户在日常生产生活中对信贷资金的需求，但农户小 额信用贷款具有不需抵押、客户信用度难以确定等特点，使得农村信用社始终处于弱势 地位，信用贷款造成风险频发的问题突出。因此，加强对农村信用社系统的信贷业务风 险管理，确保准确识别风险，合理评价风险，有效控制风险，降低风险造成的损失，确 保农村信用社在进行农户贷款业务服务时的资金安全，已是当务之急。此时进行农户小 额信用贷款的风险管理研究，对农村信用社贷款风险控制有着十分重要的现实意义。本 文试图通过该研究，为农村信用社农户小额信用贷款风险管理提供参考。 本文以 GS 农村信用社为研究对象，以“风险识别-风险评价-风险控制”为主线， 通过调查法、理论联系实际法等方法，对 GS 农村信用社农户小额信用贷款业务中的风 险管理问题进行研究。首先从信贷风险、风险管理等概念和基础理论出发，对 GS 农村 信用社农户小额信用贷款风险管理方式进行介绍，对其存在的问题和原因进行分析。在 此基础上，对 GS 农村信用社农户小额信用贷款业务风险管理提出自己的见解，给出相 应的改进建议。有助于提高对农户小额信用贷款流程各阶段的风险控制，有助于完善农 户小额信用贷款业务风险管理体系。 关键词，小额信用贷款， 风险识别， 风险评价， 风险管理西北大学硕士学位论文 II ABSTRACT Rural financial institutions is an important part of China's banking industry, the rural financial institution's core business is to provide credit services, in view of the three rural agricultural loans as a kind of general financial services, to alleviate a lot of farmers project, technology, but the problem of lack of money, for our country's rural revitalization contributed enormous power. The most important supplier of agriculture-related loans in China is the rural financial service institution represented by GS rural credit cooperative bank. Rural credit cooperatives have always been the vanguard in implementing the national poverty alleviation policy and the main force in practicing rural financial services. Because early historical reasons of cooperative system of rural credit cooperatives, plus the limitation of their own conditions for development, rural credit cooperatives of service objects, and the demand of the agricultural loan main body, basic it is weak, lack of ability to resist risk mortgage guarantee of rural small enterprises and individual farmers, so although rural credit cooperatives have special status in the financial system in our country and is of great significance, but there are extensive, such as management, backward technology, risk control such outstanding problems as weak management. GS rural credit cooperative bank for the majority of farmers in the province's loan needs, specifically launched a small credit loan farmers credit products. The loan satisfies the farmers' demand for credit funds in their daily production and life. However, small credit loans for farmers have the characteristics of no mortgage, and it is difficult to determine the credit degree of customers. As a result, rural credit cooperatives are always in a weak position. Therefore, it is urgent to strengthen the loan business risk management of rural credit cooperatives, ensure the accurate identification of risks, effectively prevent credit risks, reduce the losses caused by risks, and ensure the fund security of rural credit cooperatives in the service of personal loans to farmers. At this time, it is of great practical significance to study the risk management of rural household micro-credit loans for the loan risk control of rural credit cooperatives. This paper tries to provide a reference for the risk management of rural credit cooperatives' small credit loans. In this paper, GS rural credit cooperative bank as the object of study, with risk identification - risk assessment - risk control as the main line, through literature reading, case study andIII other methods, GS rural credit cooperative bank in rural households small credit loan business risk management problems were studied. Firstly, this paper introduces the risk management method of GS rural credit cooperative bank small credit loans to farmers, and analyzes the existing problems and causes. On this basis, the GS rural credit cooperative bank rural household microfinance business risk management put forward their own views, and the corresponding improvement Suggestions. It is helpful to improve the risk control at all stages of the process of peasant household micro-credit loan and to improve the risk control system of peasant household micro-credit business. Keywords: Microcredit, Risk identification, Risk assessment, Risk management 西北大学硕士学位论文西北大学硕士学位论文 IV 目 录 摘要...................................................................................................................................I ABSTRACT.......................................................................................................................II 目 录................................................................................................................................IV 第一章 导论.....................................................................................................................1 1.1 研究背景与意义.......................................................................................................1 1.1.1 研究背景............................................................................................................1 1.1.2 研究意义............................................................................................................2 1.2 研究思路与研究方法...............................................................................................3 1.2.1 研究思路............................................................................................................3 1.2.2 研究方法............................................................................................................3 1.3 研究内容与框架.......................................................................................................4 1.3.1 研究内容............................................................................................................4 1.3.2 研究框架............................................................................................................5 1.4 本文的主要贡献.......................................................................................................7 第二章 相关研究综述.......................................................................................................8 2.1 信贷风险概述...........................................................................................................8 2.1.1 信用风险............................................................................................................8 2.1.2 操作风险............................................................................................................8 2.1.3 流动性风险........................................................................................................8 2.1.4 市场风险............................................................................................................9 2.2 信贷风险管理概述...................................................................................................9 2.2.1 信贷风险管理的含义........................................................................................9 2.2.2 信贷风险管理程序..........................................................................................10 2.3 信贷风险管理理论.................................................................................................12 2.3.1 资产风险管理理论..........................................................................................12 2.3.2 负债风险管理理论..........................................................................................12 2.3.3 资产负债风险管理理论..................................................................................12V 2.3.4 信贷配给理论..................................................................................................13 2.3.5 全面风险管理理论..........................................................................................13 2.4 小额信用贷款风险管理针对性研究.....................................................................14 第三章 GS 农村信用社农户小额信用贷款风险管理现存问题分析.......................... 17 3.1GS 农村信用社基本情况概述............................................................................... 17 3.1.1GS 农村信用社基本情况................................................................................ 17 3.1.2GS 农村信用社农户小额信用贷款基本情况................................................ 17 3.2GS 农村信用社农户小额信用贷款风险管理现状............................................... 20 3.2.1GS 农村信用社信贷风险管理组织架构........................................................ 20 3.2.2GS 农村信用社信贷风险管理岗位设置........................................................ 21 3.2.3GS 农村信用社农户小额信用贷款风险管理流程概述................................ 22 3.2.4GS 农村信用社农户小额信用贷款风险管理人员职责................................ 24 3.3GS 农村信用社农户小额信用贷款风险管理存在的问题................................... 24 3.3.1 风险管理组织架构缺乏独立性......................................................................24 3.3.2 风险管理岗位设置不合理..............................................................................25 3.3.3 风险管理流程存在问题..................................................................................25 3.3.4 风险管理人员责任意识欠缺..........................................................................26 3.4GS 农村信用社农户小额信用贷款风险管理问题产生的原因........................... 27 3.4.1 风险管理文化落后..........................................................................................27 3.4.2 风险管理技术手段落后..................................................................................27 3.4.3 风险管理流程形同虚设..................................................................................28 3.4.4 风险管理人员专业程度不足..........................................................................29 第四章 GS 农村信用社农户小额信用贷款风险管理改进设计.................................. 31 4.1GS 农村信用社农户小额信用贷款风险管理改进设计原则............................... 31 4.2GS 农村信用社农户小额信用贷款风险管理改进设计思路............................... 31 4.3GS 农村信用社农户小额信用贷款风险管理改进设计内容............................... 32 4.3.1 优化风险管理组织架构..................................................................................32 4.3.2 强化风险管理岗位职能..................................................................................34 4.3.3 初步准入阶段加强风险识别..........................................................................34 4.3.4 贷前调查阶段合理风险评价..........................................................................36 西北大学硕士学位论文西北大学硕士学位论文 VI 4.3.5 严格贷款审查风险管理制度..........................................................................34 4.3.6 提高贷后管理风险预警意识..........................................................................42 4.3.7 提高风险管理人员队伍素质..........................................................................43 第五章 GS 农村信用社农户小额信用贷款风险管理改进的实施措施与保障措施.. 45 5.1GS 农村信用社农户小额信用贷款风险管理改进的实施措施........................... 45 5.1.1 健全内部风险管理制度..................................................................................45 5.1.2 建立信贷风险指标考核机制..........................................................................45 5.1.3 完善风险数据采集体系..................................................................................45 5.1.4 运用信贷风险管理工具..................................................................................46 5.1.5 完善信贷风险预警系统..................................................................................47 5.2GS 农村信用社农户小额信用贷款风险管理改进的保障措施........................... 47 5.2.1 推动农村信用体系建设..................................................................................47 5.2.2 加大个人征信宣传教育..................................................................................48 5.2.3 推动农业保险政策支持..................................................................................48 5.2.4 强化农村产权改革配套服务..........................................................................48 第六章 结论.....................................................................................................................50 6.1 结论........................................................................................................................50 6.2 有待进一步研究的问题........................................................................................50