I 摘要 目前，商业银行获取利润的渠道依旧以信贷业务为主。信贷业务对于银行而言，是 其主要的盈利模式，至关重要。但在开展信贷业务过程中，信贷风险则成为商业银行无 可避免的关键问题，怎样加强信贷风险管理力度，提高工作人员风险意识以及风险管控 技术、如何构建并不断优化风险管理制度成为当前银行亟待解决的问题。 本文以 QS 银行西安分行为研究对象，通过文献研究法与案例分析法的结合，讨论 了信贷风险应如何鉴别以及建立相应的防范方式。该分行长期研究与尝试信贷风险管 控。但在实务工作中，依旧有许多问题尚未得到合理的解决。包括授信过度、擅自挪用 资金等风险隐患依旧存在，且较为明显。怎样针对信贷风险予以更为高效的管理，便是 当前 QS 银行西安分行急需要处理的主要问题。 本次论文写作思路是以金融学以及管理学相关理论作为基础，总结了前人的研究思 路与最终成果，综合 QS 银行西安分行实际情况，针对当前该银行信贷风险现状予以简 要介绍，借此利用信贷风险管理理论以及相应的研究方法予以分析。分析期间借用了国 内外关于信贷风险管控的成功案例，构设切实可行的信贷风险防范措施以及预警体系， 针对该行放贷之后的管控工作予以细化，最终提出对商业银行贷后管控现存问题具有针 对性的解决方案，包括强化组织结构建设、提高风险评级专业技术与执行人员个人素养 以及强化信贷业务层次细分工作等，以期为其他同行业企业开展风险管理工作提供一定 的参考经验。 本次论文写作的创新点主要包括如下两个方面，第一，基于经济学理论、商业银行 风险管理理论以及委托代理理论等理论基础的支持下，实现了针对 QS 银行西安分行目 前小微企业信贷业务的研究。本次研究思路以及研究成果于金融业内具有一定的实践价 值。第二，本次论文以不良贷款为讨论风险管理的切入点，通过内部控制措施实现风险 管理，并将相关政府部门的监督与管理以及市场所形成的限制纳入考虑范围之中，建立 了相对客观的信贷风险管控体系，并针对该体系予以了适当的优化与完善。 关键词，QS 银行，信贷风险管理，风险防范，预警体系西北大学硕士学位论文 II ABSTRACT The main channel for commercial banks to obtain profits is still credit business. Credit business is the main profit model for banks, and it is very important. However, in the process of developing credit business, credit risk has become an inevitable key issue for commercial banks. How to strengthen credit risk management, improve staff's risk awareness and risk control technology, and how to construct and continuously optimize risk management system have become urgent problems for banks. Based on the research object of Xi'an Branch of Qs Bank, this paper discusses how to identify credit risk and how to establish corresponding preventive measures through the combination of literature research and case analysis. The branch conducts long-term research and attempts to control credit risk. However, in practice, there are still many problems that have not been solved reasonably, including over-credit, unauthorized embezzlement of funds and other risks still exist, and more obvious. How to manage credit risk more efficiently is the main problem that the Xi'an Branch of Qs Bank urgently needs to deal with. This paper is based on the theory of Finance and management. It summarizes the research ideas and final results of the predecessors, synthesizes the actual situation of Xi'an Branch of Qs Bank, and gives a brief introduction to the current situation of the bank's credit risk, so as to make use of the theory of credit risk management and the corresponding research methods to analyze it. During the analysis period, borrowed the successful experience of credit risk management at home and abroad, constructed practical credit risk prevention measures and early warning system, refined the management work after bank lending, and finally put forward pertinent solutions to the existing problems of risk management of commercial banks, including strengthening the organizational structure construction, improving the professional technology of risk rating and so on. In order to provide some reference experience for other enterprises in the same industry to carry out risk management, such as personal accomplishment of executives and strengthening the subdivision of credit business levels, etc. The main points of this paper include the following two aspects: Firstly, with the support of economic theory, commercial bank risk management theory and principal-agent theory, this paper realizes the research on the credit business of small and micro enterprises of Xi'anABSTRACT III Branch of Qs Bank. The research ideas and results have a certain practical value in the financial industry. Secondly, this paper takes non-performing loans as the starting point of discussing risk management, realizes risk management through internal control measures, and takes the supervision and management of relevant government departments and the restrictions formed by the market into consideration, establishes a relatively objective credit risk management and control system, and optimizes and perfects the system appropriately. Keywords:Commercial bank； Credit Risk management； Risk Management； Early warning system；西北大学硕士学位论文 IV 目 录 摘要...................................................................................................................................I ABSTRACT.......................................................................................................................II 目 录................................................................................................................................IV 第 1 章 绪 论.................................................................................................................... 1 1.1 研究背景.................................................................................................................. 1 1.2 研究内容及框架...................................................................................................... 2 1.2.1 研究内容........................................................................................................... 2 1.2.2 研究框架........................................................................................................... 2 1.3 研究方法及思路...................................................................................................... 3 1.3.1 研究方法........................................................................................................... 3 1.3.2 研究思路........................................................................................................... 3 第 2 章 文献综述与理论基础........................................................................................ 4 2.1 商业银行信贷风险管理理论.................................................................................. 4 2.2 有关信贷风险管理的国内外文献综述.................................................................. 5 2.2.1 国外信贷风险管理的研究现状....................................................................... 5 2.2.2 国内信贷风险的研究现状............................................................................... 7 2.3 过往研究评价.......................................................................................................... 8 第 3 章 QS 银行西安分行小微企业信用风险管理的现状.......................................... 9 3.1 QS 银行西安分行整体概况.................................................................................... 9 3.1.1 基本概况.......................................................................................................... 9 3.1.2 贷款结构情况.................................................................................................. 9 3.1.3 不良贷款情况................................................................................................ 10 3.2 QS 银行西安分行小微企业信贷业务现状 ........................................................11 3.2.1 QS 银行西安分行小微企业信贷产品 ...........................................................11 3.2.2 小微企业贷款规模情况................................................................................ 14 3.2.3 小微企业贷款质量情况................................................................................ 15 3.2.4 小微企业的贷款担保情况............................................................................ 16目 录 V 3.3 QS 银行西安分行小微规模企业信贷风险管理现状 ..........................................17 3.3.1 QS 银行西安分行信贷风险管理架构 ...........................................................17 3.3.2 小微规模企业信贷业务流程 ........................................................................18 3.3.3 QS 银行西安分行小微企业信用评级体系 ...................................................19 3.4QS 银行西安分行不良贷款实例 ...........................................................................19 3.5QS 银行西安分行信贷风险管理存在的问题 .......................................................20 3.5.1 信贷风险管理理念落后 .................................................................................20 3.5.2 信贷风险管理制度存在漏洞 .........................................................................21 3.5.3 信贷风险管理有待优化 .................................................................................21 3.5.4 信贷的信用评估体系不健全 .........................................................................22 3.5.5 信贷风险管理队伍业务水平较低 .................................................................22 3.5.6 信贷风险监管力度不足 .................................................................................23 3.5.7 信贷信息披露不积极 .....................................................................................23 第 4 章 QS 银行西安分行小微规模企业信贷业务风险产生的原因..........................24 4.1 小微规模企业信用度不足 ....................................................................................24 4.2 小微企业自身产权制度和治理结构不合理 ........................................................25 4.2.1 产权界定不明 .................................................................................................25 4.2.2 治理结构不合理 .............................................................................................25 4.3 风险量化方式不合理 ............................................................................................26 4.4 信用风险管理制度不健全 ....................................................................................27 第 5 章 QS 银行西安分行信贷风险管理体系框架构建...............................................29 5.1 QS 银行西安分行信贷风险管理体系框架构建要素........................................29 5.2QS 银行西安分行信贷风险管理体系框架阐述 ...................................................29 5.2.1 优化信贷风险识别体系 .................................................................................29 5.2.2 优化风险防范预警体系 .................................................................................33 5.2.3 优化信贷风险控制体系 ................................................................................36 5.2.4 信贷风险绩效评估体系 .................................................................................37 第 6 章 对 QS 银行西安分行小微企业贷款信用风险管理的对策及建议...............38 6.1 提高小微规模企业信用度 ....................................................................................38 6.2 优化产权制度和治理结构 ....................................................................................38西北大学硕士学位论文 VI 6.3 优化风险量化方式................................................................................................ 40 6.4 建立健全风险管理制度........................................................................................ 42 第 7 章 结论与展望...................................................................................................... 46 7.1 主要结论................................................................................................................ 46 7.2 主要贡献与不足.................................................................................................... 47