近年来，国民生活质量的不断提高导致了消费观念的转变，人们逐渐开始习惯于 提前消费的模式，个人消费贷款业务已然成为商业银行信贷产品的重要组成部分，贷 款业务规模正以惊人的速度扩张。但我国的个人消费金融起步较晚，缺乏完善的信用 管理和法律制度，传统商业银行正受到互联网金融企业的冲击，面临着诸多潜藏的风 险，传统商业银行个人消费贷款业务的发展存在不确定性，建立健全完善的个人消费 贷款信用风险管理体系对商业银行未来的发展具有重要意义。 本论文以 S 银行 Y 分行为例，通过 COSO 企业风险管理框架理论系统性的分析了 该行个人消费贷款信用风险管理的八大风险管理要素，并重点运用 PEST 外部宏观环 境分析模型识别企业外部经营风险。通过企业内部个人访谈、问卷调查的方式，识别 信用风险管理过程中的问题，并对每一项问题提出优化方案，对该行个人消费贷款信 用风险管理起到了积极的推动作用，有助于 Y 分行个人消费贷款资产质量的控制，进 一步实现信用风险控制价值的创造。并为行业内个人消费贷款信用风险管理提供实践 参考，同时检验了 COSO 企业风险管理框架理论的普遍性。 关键词，企业风险管理框架；商业银行；个人消费贷款；信用风险管理III Abtract The continuous improvement of the national quality life has led to the consumption idea change in recent years. People have gradually become accustomed to the pattern of pre-expenditure. Personal consumption loan business has become a crucial part in the commercial bank credit products, and the scale of loan business is expanding at an alarming rate. However, the personal consumption finance started late and the standardized credit management and legal system is still lacked. As the traditional commercial banks are being impacted by the Internet financial enterprises, and they are facing with many hidden challenges and risks, the development of the personal consumption loan business in the traditional commercial banks is with certain doubtfulness. So it is of great significance for the future development of commercial banks to establish a sound and perfect credit risk management regarding of the personal consumption loan. This paper, taking Y Branch of S Bank as the research example, systematically analyzes the eight internal control elements of the credit risk management over the personal consumption loan of Y Branch of S Bank through COSO enterprise risk management framework theory, and the PEST external macro-environment analysis model is prominently adopted to identity the external operation risks of Y Branch of S Bank. Through the personal interview and questionnaire method carried out within the Y Branch of S Bank, the problems in the process of credit risk management process are identified, and an optimization plan is proposed for each problems raised aforesaid, which would have a positive driving force for the credit risk management over the personal consumption loan of Y Branch of S Bank. It is also conducive to the control of Y Branch of S Bank over the asset quality of the personal consumption loan, and further the creation over the value of controlling the credit risks is realized, which would provide a practical reference for the credit risk management over the personal consumption loan within the industry. Furthermore, the universality of COSO enterprise risk management framework theory is inspected. Keywords，ERM; Commercial Bank; Personal consumption loan; Credit risk management目录 致谢...........................................................................................................................I 摘要..........................................................................................................................II Abtract .................................................................................................................... III 第 1 章 绪论............................................................................................................. 1 1.1 研究背景和意义 ......................................................................................... 1 1.1.1 研究背景 ........................................................................................... 1 1.1.2 研究意义 ........................................................................................... 2 1.2 国内外个人消费贷款信用风险管理研究与文献评述................................ 3 1.2.1 国内个人消费贷款信用风险管理研究 ............................................. 3 1.2.2 国外个人消费贷款信用风险管理研究 ............................................. 4 1.2.3 国内外文献评述与借鉴 .................................................................... 6 1.3 研究内容与研究方法.................................................................................. 7 1.3.1 研究内容 ........................................................................................... 7 1.3.2 研究方法 ........................................................................................... 8 第 2 章 商业银行个人消费贷款信用风险管理的理论基础 ................................. 10 2.1 商业银行个人消费贷款业务概述 ............................................................ 10 2.1.1 商业银行个人消费贷款的定义....................................................... 10 2.1.2 商业银行个人消费贷款的种类....................................................... 10 2.1.3 商业银行个人消费贷款的特点........................................................11 2.2 商业银行个人消费贷款信用风险概述..................................................... 12 2.2.1 商业银行个人消费贷款信用风险的定义 ....................................... 12 2.2.2 商业银行个人消费贷款信用风险的特征 ....................................... 12 2.2.3 商业银行个人消费贷款信用风险管理的定义................................ 13 2.3 全面风险管理理论与 ERM 框架.............................................................. 13 2.3.1 理论概述 ......................................................................................... 13 2.3.2 ERM 框架的内容 ............................................................................. 14 第 3 章 S 银行 Y 分行个人消费贷款业务经营环境分析..................................... 17 3.1 S 银行 Y 分行背景介绍............................................................................. 173.2 S 银行 Y 分行个人消费贷款业务经营现状.............................................. 18 3.2.1 S 银行 Y 分行个人消费贷款业务整体规模及分布......................... 18 3.2.2 S 银行 Y 分行个人消费贷款业务风险指标情况............................. 20 3.2.3 S 银行 Y 分行个人消费贷款业务全流程管理架构......................... 22 3.3 宏观环境分析——基于 PEST 模型 ......................................................... 23 3.3.1 政治环境因素分析.......................................................................... 23 3.3.2 经济环境因素分析.......................................................................... 24 3.3.3 社会环境因素分析.......................................................................... 25 3.3.4 科技环境因素分析.......................................................................... 26 3.3.5 PEST 分析结论 ................................................................................ 26 第 4 章 S 银行 Y 分行个人消费贷款业务信用风险管理问题.............................. 28 4.1 信用风险内部管理问题............................................................................ 28 4.1.1 风险管理内部架构待改善 ............................................................... 28 4.1.2 信用风险管理目标不明确 .............................................................. 30 4.1.3 各防线间信息沟通不畅通 .............................................................. 31 4.2 信用风险控制问题 ................................................................................... 32 4.2.1 风险事项识别预警能效低 .............................................................. 32 4.2.2 风险度量与评估技术滞后 .............................................................. 33 4.2.3 缺乏信用风险持续监控手段 .......................................................... 34 4.3 信用风险处置问题 ................................................................................... 35 4.3.1 信用风险控制活动形式化 .............................................................. 35 4.3.2 风险应对处置手段单一 .................................................................. 36 4.4 现存信用风险管理问题的总结 ................................................................ 36 第 5 章 S 银行 Y 分行个人消费贷款业务信用风险管理优化.............................. 38 5.1 信用风险内部管理优化............................................................................ 38 5.1.1 优化风险管理组织架构 .................................................................. 38 5.1.2 量化信用风险管理目标 .................................................................. 39 5.1.3 建立定期沟通交流机制 .................................................................. 40 5.2 信用风险控制优化 ................................................................................... 415.2.1 强化预警识别及预警业务动态化管理 ........................................... 41 5.2.2 构建科学的信用风险评估模型....................................................... 42 5.2.3 推动长效全流程监控云系统建设................................................... 43 5.3 信用风险处置优化 ................................................................................... 45 5.3.1 落实信用风险控制活动 .................................................................. 45 5.3.2 丰富风险应对处置手段 .................................................................. 46 第 6 章 S 银行 Y 分行风险管理优化方案的实施与保障..................................... 49 6.1 优化方案的实施 ....................................................................................... 49 6.2 优化方案的保障措施................................................................................ 51 6.2.1 团队建设 ......................................................................................... 51 6.2.2 考核配套 ......................................................................................... 51 6.2.3 科技融合 ......................................................................................... 52 6.2.4 文化深植 ......................................................................................... 52 第 7 章 结论........................................................................................................... 54 7.1 基本结论.................................................................................................... 54 7.2 本文研究中的不足 .................................................................................... 54 7.3 后续研究展望 ........................................................................................... 55