I 摘要 农业是立国之本，三农问题关系国计民生，而三农问题解决的关键在于农户，缓 解农户贫困，重点在于如何解决涉农“融资难、融资贵”的问题。发达国家已经构建 起比较成熟的农户贷款支持体系，其对农户贷款的信用风险管理也渐趋成熟。近年来， 我国政府大力推进金融扶持“三农”，与此相关的研究也越来越多。相比于国有商业 银行，城市商业银行全面风险管理方法和信贷风险防控技术研究显得尤为落后。农户 是一个最基本的经济组织，农户贷款主要指银行业金融机构向从事农业生产的个体客 户贷款。目前，银行信用贷款风险随着信用经济的发展已然成为重要风险。商业银行 经营活动的一个重要目标就是通过采取一定的控制措施和管理手段将信用风险保持 在合理范围内。对此进行阐释的理论有信息不对称理论、委托代理理论、全面风险控 制理论和农村金融市场理论等。 为助力“三农”事业发展，LS银行先后推出了多款农户贷款产品，在贷款规模 增长的同时，农户贷款在农户自身、银行管理等环节存在的问题导致农户违约率增加， 信用风险不断出现，进而使农户贷款不良余额和不良率不断增高，对LS银行持续稳定 及高质量发展产生一定影响，本文以LS银行为例，通过理论与实践相结合，从银行自 身因素、农户风险因素、贷款结构风险因素、农户所在地外部宏观经济因素四方面入 手，设计了LS银行农户贷款信用风险评价体系，在此基础上提出了LS银行信用风险 的控制对策。 LS银行农户贷款信用风险产生的原因比较复杂，以LS银行为研究对象分析发现， 影响LS银行涉农贷款信用风险原因主要有两方面，一方面是外部成因，包括农业弱质 性引起的农户抗风险能力弱、缺乏抵押担保物、农户生产经营不善、不良贷款清理难 度大等；另一方面是内部成因，包括信贷制度的不完善、信用风险防控信息化建设落 后、内部管理不科学、信贷考核与投放存在误区。据此，本文将LS银行农户贷款信用 风险影响因素主归为四类，一是银行自身因素，主要有内控制度、授信管理水平和员 工操作水平；二是农户风险因素，主要有农户资质、农户家庭状况、道德品质；三是 贷款结构风险因素，主要有农户信贷规模、额度、周期和贷款用途；四是外部因素， 主要有宏观经济形势和地方政府监管和干预。最后，针对LS银行农户贷款信用风险管 控中存在的问题，主要从银行和政府层面提出了相应的对策建议。 关键词，农户；农户贷款；信用风险；风险分析；风险控制西北农林科技大学硕士学位论文 II ABSTRACT Agriculture is the foundation of our country, the three rural issues related to the national economy and people's livelihood, and the key to solve the three rural issues lies in farmers, alleviate the poverty of farmers, the focus is how to solve the problem of financing related to agriculture, financing expensive. Developed countries have established relatively mature farmer loan support system, and their credit risk management of farmer loan is also gradually mature. In recent years, the Chinese government has vigorously promoted financial support for agriculture, rural areas and farmers. Compared with state-owned commercial Banks, urban commercial Banks' comprehensive risk management methods and credit risk prevention and control technology are particularly weak. Peasant households refer to the most basic economic organization and peasant household loan refers to the loan from banking financial institutions to peasant households. At present, bank credit risk has become an important risk with the development of credit economy. An important goal of commercial Banks is to keep credit risk within a reasonable range by adopting certain control measures and management means. The theories that explain this theory include information asymmetry theory, principal-agent theory, total risk control theory and rural financial market theory. For power san nong career development, LS bank successively introduced many farmers loan product, at the same time of rapid growth of the size of the loan, peasant household loans the farmers themselves, bank management problems lead to farmers default rate increases, the credit risk appear constantly, thus make the poor peasant household loans balance and defective rate increasing, the merchant bank in a steady and high quality development have an impact, according to commercial bank as an example, through the combination of theory and practice, and its own factors, risk factors, farmers loans from the bank structure risk factors, farmers home to external macroeconomic factors in four aspects, This paper designs the credit risk evaluation system of peasant household loan in LS bank, and puts forward some countermeasures to control the credit risk in LS bank. LS bank peasant household loans the causes of credit risk is more complex, with lai commercial Banks as the research object analysis found that influence LS agriculture bank loans credit risk reason mainly has two aspects: on the one hand is an external factors,ABSTRACT III including the weak agricultural quality caused by farmers weak anti-risk ability, lack of collateral, poor peasant household production and operation, non-performing loans difficult to clean up, etc.; On the other hand, the internal causes include the imperfect credit system, the backward information construction of credit risk prevention and control, the unscientific internal management, and the misunderstanding of credit assessment and investment. According to this, this paper classifies the factors influencing the credit risk of farmers' loans in LS bank into four categories. The first is the bank's own factors, which mainly include internal control system, credit management level and staff operation level. Second, the risk factors of peasant household mainly include peasant household qualification, peasant household family status and moral quality. The third is the risk factors of loan structure, mainly including the credit scale, credit line, cycle and loan purpose. Fourth, external factors, mainly macroeconomic situation and local government supervision and intervention. Finally, in view of the problems existing in the credit risk control of farmers' loans in LS bank, countermeasures and Suggestions were put forward from the bank and the government. KEY WORDS: Farmers; Farmers Household Loans; Credit Risk; Risk analysis; Risk Control西北农林科技大学硕士学位论文 IV目 录 I 目 录 摘要...........................................................................................................................................I ABSTRACT .............................................................................................................................II 第一章 导论..........................................................................................................................1 1.1 研究背景 ........................................................................................................................ 1 1.2 研究目的及意义 ............................................................................................................ 1 1.2.1 研究目的 .................................................................................................................. 1 1.2.2 研究意义 .................................................................................................................. 1 1.3 国内外研究现状述评 .................................................................................................... 2 1.3.1 国内研究现状 .......................................................................................................... 2 1.3.2 国外研究现状 .......................................................................................................... 4 1.3.3 文献述评 .................................................................................................................. 6 1.4 研究思路与方法 ............................................................................................................ 7 1.4.1 研究思路 .................................................................................................................. 7 1.4.2 研究方法 .................................................................................................................. 7 1.5 主要内容与潜在创新 .................................................................................................... 8 1.5.1 主要内容 .................................................................................................................. 8 1.5.2 潜在创新之处 ........................................................................................................ 10 第二章 相关概念及理论基础............................................................................................ 11 2.1 核心概念 ...................................................................................................................... 11 2.1.1 农户及农户贷款 .................................................................................................... 11 2.1.2 信用风险 ................................................................................................................ 11 2.1.3 信用风险控制与管理 ............................................................................................ 12 2.2 理论基础 ...................................................................................................................... 12 2.2.1 信息不对称理论 .................................................................................................... 12 2.2.2 委托代理理论 ........................................................................................................ 12 2.2.3 全面风险管理理论 ................................................................................................ 13 2.2.4 农村金融三大流派理论 ........................................................................................ 13 第三章 LS 银行农户贷款及信用风险概况.......................................................................15 3.1 LS 银行简介 ................................................................................................................. 15西北农林科技大学硕士学位论文 II 3.2 LS 银行农户贷款基本情况 ......................................................................................... 15 3.3 LS 银行农户贷款信用风险 ......................................................................................... 16 3.3.1 农户贷款信用风险总体形势 ................................................................................ 16 3.3.2 农户贷款信用风险分类 ........................................................................................ 17 第四章 LS 银行农户贷款信用风险分析...........................................................................21 4.1 LS 银行农户贷款信用风险成因 ................................................................................. 21 4.1.1 外部成因 ................................................................................................................ 21 4.1.2 内部成因 ................................................................................................................ 23 4.2 农户贷款信用风险评价体系构建 .............................................................................. 25 4.2.1 评价指标体系构建原则 ........................................................................................ 25 4.2.2 农户贷款信用风险评价体系 ................................................................................ 25 4.2.3 评价指标体系构建 ................................................................................................ 27 第五章 LS 银行农户贷款信用风险的控制.......................................................................30 5.1 银行层面 ...................................................................................................................... 30 5.1.1 严格贷款前期准入 ................................................................................................ 30 5.1.2 加强信息系统建设 ................................................................................................ 30 5.1.3 创新担保机制 ........................................................................................................ 30 5.1.4 建立全面风险管理体系 ........................................................................................ 31 5.1.5 优化市场风险管理制度 ........................................................................................ 31 5.2 政府层面 ...................................................................................................................... 31 5.2.1 营造良好的外部环境 ............................................................................................ 31 5.2.2 完善农村信用体系建设 ........................................................................................ 32 5.2.3 建立地方财政补偿机制 ........................................................................................ 32 5.2.4 精准定位政府监管职责 ........................................................................................ 33 第六章 结论与建议............................................................................................................34