小微企业作为拉动我国经济发展、推动就业、增加居民收入的重要力量，在我国经 济金融生活中扮演着越来越重要的角色。十九大以来，在我国政策的积极扶持下，小微 企业更是蓬勃发展。我国政府也大力鼓励商业银行向小微企业提供政策性贷款，以求其 良好发展。然而，小微企业信贷业务在我国商业银行中起步较晚，仅将之前针对大企业 的信贷风险管理用于小微企业，无法满足小微企业风险把控的需求。加之小微企业本身 经营时间不长、信贷风险较高、融资成本过大，使得银行对小微企业的信贷风险管理存 在着巨大的阻力。 本文以 JT 银行陕西省分行为研究对象，综合把握 JT 银行实际业务现状及内外部条 件，充分引用国内外商业银行研究成果及经验，对 JT 银行小微企业信贷风险管理做以 系统性分析，并深入探讨其背后产生的原因，再对其风险管理弊端进行归纳总结。最后， 结合当前小微企业信贷业务发展现状，提出一系列切实可行的优化方案。 从研究内容看，本文主要涉及以下几个方面， 首先，从课题背景、研究思路和方法对 JT 银行陕西省分行小微企业信贷风险管理 做以全面概述。其次，总结归纳国内外银行信贷风险管理理论及成果，列举当前信贷管 理面临的常见风险，并阐述我国小微企业信贷管理的现状。随后，以 JT 银行陕西省分 行为研究对象，对该行小微企业的信贷风险管理做以全面了解，厘清 JT 银行小微企业 信贷业务的流程、制度、信贷产品、风险处理机制等各方面要素。针对现状找出该行在 信贷风险管理方面的不足之处，再进行深入分析，剖析现象背后存在的问题。最后，针 对以上分析，立足于理论知识，并结合 JT 银行实际情况，提出切实可行的优化方案， 以提升 JT 银行陕西省分行的小微企业信贷风险管理水平。 本文通过对 JT 银行陕西省分行小微企业信贷业务风险管理分析，将对其他商业银 行提供重要的参考。由于银行之间服务的同质化，各银行可结合自身实际，相互借鉴， 促进本行小微企业信贷风险管理改革，进而对推动我国银行信贷体系的发展。 关键字，小微企业 信贷风险 风险管理西北大学硕士学位论文 II Abstact As an important force driving China's economic development, promoting employment and increasing residents' income, small and micro enterprises are playing an increasingly important role in China's economic and financial life. Since the 19th CPC national congress, under the active support of China's policies, small and micro enterprises have been developing vigorously. The Chinese government also strongly encourages commercial Banks to provide policy loans to small and micro businesses for their sound development. However, the credit business of small and micro enterprises started relatively late in China's commercial Banks. Only the credit risk management for large enterprises was applied to small and micro enterprises, which could not meet the risk control requirements of small and micro enterprises. In addition, small and micro enterprises themselves do not have a long operating time, credit risks are high, and financing costs are too large, which makes Banks have great resistance to the credit risk management of small and micro enterprises. Based on the bank of JT, shaanxi province as the research object, comprehensive grasp the actual business situation and JT bank internal and external conditions, fully refer to commercial Banks at home and abroad research achievements and experience, for JT bank small micro enterprise credit risk management in a systematic analysis, and discussed the reasons behind the, the paper summarizes the risk management shortcomings. Finally, combined with the current small and micro enterprise credit business development status, put forward a series of feasible optimization programs. From the perspective of research content, this paper mainly involves the following aspects: Firstly, the credit risk management of small and micro enterprises in shaanxi branch of JT bank is comprehensively summarized from the subject background, research ideas and methods. Secondly, it summarizes the theories and achievements of credit risk management of Banks at home and abroad, lists the common risks faced by credit management at present, and expounds the status quo of credit management of small and micro enterprises in China. Subsequently, the shaanxi branch of JT bank was taken as the research object to have a comprehensive understanding of the credit risk management of the bank's small and micro enterprises, and to clarify the credit business process, system, credit products, risk treatment mechanism and other aspects of JT bank's small and micro enterprises. In view of the current situation to find out the bank in credit risk management deficiencies, and then in-depth analysis, analysis of the phenomenon behind the problems. Finally, based on the aboveIII analysis, based on theoretical knowledge and combining with the actual situation of JT bank, this paper proposes feasible optimization scheme to improve the credit risk management level of small and micro enterprises of JT bank shaanxi branch. Through the risk management analysis of small and micro enterprise credit business of JT bank shaanxi branch, this paper will provide important reference for other commercial Banks. Due to the homogeneity of services among Banks, Banks can combine their own reality and learn from each other to promote the reform of credit risk management of their own small and micro enterprises, thus promoting the development of China's bank credit system. Key words:Small and micro enterprise Credit risk Risk management西北大学硕士学位论文 IV 目 录 摘要................................................................................................................................... I ABSTACT..........................................................................................................................II 目 录................................................................................................................................ IV 第一章 绪论.......................................................................................................................1 1.1 选题背景.......................................................................................................................1 1.2 研究意义.......................................................................................................................2 1.2.1 理论意义............................................................................................................2 1.2.2 现实意义............................................................................................................2 1.3 研究内容及框架研究内容...........................................................................................2 1.4 研究思路及方法...........................................................................................................4 1.4.1 研究思路............................................................................................................4 1.4.2 研究方法............................................................................................................5 第二章 信贷风险管理相关理论综述...............................................................................6 2.1 商业银行信贷风险管理理论.......................................................................................6 2.1.1 商业银行信贷业务风险定义............................................................................6 2.1.2 商业银行信贷风险管理的含义........................................................................6 2.1.3 商业银行信贷风险的相关理论........................................................................6 2.2 小微企业信贷风险管理...............................................................................................7 2.2.1 小微企业的定义................................................................................................7 2.2.2 小微企业信贷风险的特点................................................................................8 2.2.3 小微企业的信贷现状........................................................................................8 2.3 国内外小微企业信贷风险管理研究成果.................................................................10 2.3.1 国外研究成果..................................................................................................10 2.3.2 国内研究成果..................................................................................................11 第三章 JT 银行陕西省分行小微企业信贷风险管理现状............................................13 3.1JT 银行陕西省分行信贷业务发展现状.....................................................................13 3.1.1JT 银行陕西省分行发展现状..........................................................................13V 3.1.2JT 银行陕西省分行信贷业务发展现状..........................................................13 3.2JT 银行陕西省分行小微企业信贷行业结构及其发展情况.....................................14 3.2.1JT 银行陕西省分行小微企业信贷业务行业投向及推进情况......................14 3.2.2 小微企业信贷主要行业结构调整推进举措及成效......................................15 3.3JT 银行陕西省分行贷款客户结构及其特点分析.....................................................15 3.3.1JT 银行陕西省分行授信客户发展总体情况..................................................15 3.4 JT 银行陕西省分行小微企业信贷业务发展现状....................................................16 3.4.1 小微企业信贷业务总体现状.........................................................................16 3.4.2 JT 银行陕西省分行小微企业信贷发展历史..............................................17 3.5 本分行小微企业贷款产品及内容.............................................................................18 3.6 JT 银行陕西省分行风险管理部门结构....................................................................20 3.7 JT 银行陕西省分行小微企业信贷风险管理体系....................................................21 3.7.1 小微业务信贷风险管理制度.........................................................................21 3.7.2 小微专项信贷体系..........................................................................................22 3.7.3 小微企业信贷业务流程..................................................................................22 3.8 JT 银行陕西省分行小微企业风险管理....................................................................23 3.8.1 小微企业风险管理的总体要求.....................................................................23 3.8.2 小企业信贷风险管理流程..............................................................................23 3.8.3 JT 银行陕西省分行小微企业信贷业务担保结构情况.................................24 3.8.4 2018JT 银行陕西省分行小微企业信贷业务不良资产变动情况.................25 第四章 JT 银行陕西省分行小微企业信贷风险管理存在的问题..............................26 4.1 针对小微企业贷款业务的信贷人员数量及专业性有待提高.................................26 4.2 针对小微企业的信贷风险管理体系不完善............................................................26 4.2.1 小微企业信贷管理流程尚需进一步优化......................................................26 4.2.2 小微企业贷款定价机制不健全......................................................................27 4.3 缺乏对小微企业信贷风险计量体系和风险预警机制.............................................27 4.3.1 缺乏对小微企业信用评级体系......................................................................27 4.3.2 小微企业风险评估系统需进一步完善..........................................................28 4.3.3 未建立小微企业信贷风险预警机制。..........................................................28 4.4 小微企业担保圈关联风险问题凸显.........................................................................28西北大学硕士学位论文 VI 第五章 JT 银行陕西省分行小微企业信贷风险管理分析............................................30 5.1 小微企业自身的特殊性.............................................................................................30 5.1.1 小微企业基础薄弱，市场竞争力小..............................................................30 5.1.2 小微企业管理欠缺，财务管理存在不足......................................................30 5.1.3 企业经营管理不足引起的贷款风险..............................................................31 5.2 银行方面.....................................................................................................................31 5.2.1 银行激励机制存在缺陷..................................................................................31 5.2.2 小微金融贷款产品创新能力不足..................................................................31 5.2.3 信贷准入条件的放松.....................................................................................32 5.2.4 小微企业信贷专员经验不足..........................................................................32 5.2.5 信贷风险管理预警机制的缺失......................................................................32 5.2.6 未能有效识别评估市场风险、风险处理措施不及时..................................33 第六章 JT 银行陕西省分行小微企业信贷业务风险管理优化对策............................34 6.1 优化 JT 银行小微企业信贷风险管理的目标及思路...............................................34 6.1.1 优化目标..........................................................................................................34 6.1.2 优化思路..........................................................................................................34 6.2 贷前风险管理对策.....................................................................................................34 6.2.1 宏观授信政策管理对策..................................................................................34 6.2.2 加强小微企业信贷产品创新体系建设..........................................................35 6.2.3 完善小微企业贷前调查体系..........................................................................36 6.3 贷中风险管理对策.....................................................................................................39 6.3.1 构建小微信用风险评价体系..........................................................................39 6.3.2 建立贷中监督体系..........................................................................................39 6.4 贷后风险管理对策.....................................................................................................40 6.4.1 完善贷后管理工作职责..................................................................................40 6.4.2 建立健全风险预警机制..................................................................................40 6.4.3 完善小微企业信贷风险处置措施..................................................................42 6.4.4 完善风险管理职责 ........................................................................................42 第七章 结论与展望.........................................................................................................44 7.1 研究结论.....................................................................................................................44VII 7.2 不足之处.....................................................................................................................44 7.3 未来展望.....................................................................................................................45