近年来各大银行高度重视不良贷款问题，采取大量应对措施，加大了对不良 贷款的管理力度，然而不良贷款的上升势头尚未得到有效控制。截至 2017 年 12 月底，我国商业银行的不良贷款率已经达到 1.74％，相应的不良贷款余额为 1.71 万亿元。在我国经济发展增速逐渐放缓，结构性矛盾逐渐凸显的大环境下，银行 业受到了较大冲击，不良贷款的上升不断侵蚀着商业银行的经济利润，因此研究 不良贷款的控制将有助于商业银行全面有效管理不良贷款，进而实现商业银行经 济利润的增加，现实意义可观。本文选定不良贷款问题显著的中信银行温州分行 作为研究对象，通过分析温州分行不良贷款控制的实际情况，有助于该行发现自 身问题，调整经营发展策略，进一步提高贷款风险控制的能力。 本文主要运用了规范研究与实证研究相结合、定性研究与定量研究相结合、 文献研究与专家咨询相结合的研究方法。文中首先明确了不良贷款的基本概念及 分类，并以不良贷款形成的五大主要理论（信息不对称理论、信用理论、贷款人 借款人关系理论、内部控制理论、风险管理理论）为依托，简述了我国商业银行 不良贷款的严峻形势，以中信银行温州分行为例分析了温州分行不良贷款控制的 现状，找寻温州分行不良贷款控制中存在的问题，从内部因素和外部因素两大方 面重点探讨了温州分行不良贷款的成因，并分析了温州分行的风险控制是可以达 到一定效果的。 最后本文基于上述分析，针对温州分行不良贷款提出五点控制完善措施，一 是建立科学的信贷管理机制；二是注重风险识别与评估；三是提升信贷人员的综 合素质；四是优化信贷结构、分散信贷风险；四是采用多样化的不良贷款处置手 段。通过以上措施，切实有效控制温州分行不良贷款发生，实现不良贷款余额和 不良贷款率“双降”的基本目标。 关键词，商业银行，不良贷款，成因，控制 论文类型，案例分析浙江工业大学硕士学位论文 中信银行温州分行不良贷款控制的案例研究 II NON PERFORMING LOAN CONTROL:A CASE OF CITIC WENZHOU BRANCH ABSTRACT In recent years, major banks attach great importance to the problem of non-performing loans, take a large number of measures to deal with it, and strengthen the management of non-performing loans. However, the rising momentum of non-performing loans has not been effectively controlled. By the end of December 2017, the non-performing loan rate of China's commercial banks has reached 1.74%, and the corresponding balance of non-performing loans is 1.71 trillion yuan. In the environment of slowing down the economic growth and highlighting the structural contradictions in China, the banking industry has been greatly impacted, and the rise of non-performing loans is eroding the economic profits of commercial banks. Therefore, the study on the control of non-performing loans will help commercial banks to manage non-performing loans comprehensively and effectively, and then realize commercial banks. The increase in economic profits is of great practical significance. This paper chooses Wenzhou Branch of CITIC Bank as the research object. By analyzing the actual situation of non-performing loan control of Wenzhou Branch, it helps the bank to find its own problems, adjust its business development strategy and further improve the ability of loan risk control. This paper mainly uses the research methods of combining normative research with empirical research, qualitative research with quantitative research, literature research with expert consultation. Firstly, this paper clarifies the basic concept and classification of non-performing loans, and based on the five main theories of non-performing loans formation (information asymmetry theory, credit theory, lender-borrower relationship theory, internal control theory, risk management theory), it briefly describes the severe situation of non-performing loans of commercial banks in China. The Wenzhou Branch of Credit Bank analyzed the current situation of non-performing loan control in Wenzhou Branch, looked for the problems existing in浙江工业大学硕士学位论文 中信银行温州分行不良贷款控制的案例研究 III non-performing loan control in Wenzhou Branch, discussed the causes of non-performing loan in Wenzhou Branch from internal and external factors, and analyzed the risk control of Wenzhou Branch can achieve certain results. Finally, based on the above analysis, this paper puts forward five control and improvement measures for non-performing loans of Wenzhou Branch: first, to establish a scientific credit management mechanism; second, to focus on risk identification and evaluation; third, to improve the comprehensive quality of credit personnel; fourth, to optimize credit structure and disperse credit risks; fourth, to adopt diversified non-performing loans. Disposal means. Through the above measures, we can effectively control the occurrence of non-performing loans in Wenzhou Branch, and achieve the basic goal of double decline in the balance of non-performing loans and the rate of non-performing loans. KEY WORDS:Commercial bank;Non performing loan;Cause of formation; Control TYPE OF DISSERTATION / THESIS: Case Study浙江工业大学硕士学位论文 中信银行温州分行不良贷款控制的案例研究 IV 目 录 1 绪论 ................................................... 1 1.1 研究背景及意义 ..............................................1 1.1.1 研究背景 ...............................................1 1.1.2 研究意义 ...............................................2 1.2 国内外研究现状 ..............................................2 1.2.1 国外研究现状 ...........................................2 1.2.2 国内研究现状 ...........................................4 1.3 研究目标和内容 ..............................................5 1.3.1 研究目标 ...............................................5 1.3.2 研究内容 ...............................................5 1.4 研究方法和思路 ..............................................5 1.4.1 研究方法 ...............................................5 1.4.2 技术路线 ...............................................6 1.5 研究创新点 ..................................................7 2 不良贷款的基础理论 ..................................... 9 2.1 贷款 ........................................................9 2.2 不良贷款 ....................................................9 2.2.1 不良贷款的概念 .........................................9 2.2.2 不良贷款的分类 .........................................9 2.2.3 不良贷款的危害 ........................................10 2.3 不良贷款形成的理论基础 .....................................11 2.3.1 信息不对称理论 ........................................11 2.3.2 信用理论 ..............................................11 2.3.3 贷款人借款人关系理论 ..................................12 2.3.4 内部控制理论 ..........................................12 2.3.5 风险管理理论 ..........................................13 3 我国商业银行不良贷款控制的概况 ........................ 15 3.1 基本情况 ...................................................15 3.2 我国商业银行不良贷款特点 ...................................16 4 中信银行温州分行不良贷款控制的现状分析 ................ 19 4.1 中信银行温州分行的概况 .....................................19 4.1.1 简介 ..................................................19浙江工业大学硕士学位论文 中信银行温州分行不良贷款控制的案例研究 V 4.1.2 人员组织结构 ..........................................21 4.1.3 存贷款业务结构 ........................................22 4.2 不良贷款的结构情况 .........................................23 4.2.1 不良贷款总体情况......................................23 4.2.2 不良贷款客户分类情况..................................24 4.2.3 不良贷款规模分类情况 ..................................25 4.2.4 不良贷款行业分类情况..................................26 4.2.5 不良贷款区域分类情况..................................27 4.2.6 不良贷款特点..........................................28 4.3 不良贷款的清收化解控制情况 .................................28 5 中信银行温州分行不良贷款的成因分析和风险控制 .......... 31 5.1 存在的问题 .................................................31 5.1.1 不良处置手段单一......................................31 5.1.2 风险控制理念滞后 ......................................32 5.1.3 释缓风险能力弱........................................33 5.2 不良贷款的成因分析 .........................................33 5.2.1 外部因素 ..............................................34 5.2.2 内部因素 ..............................................35 5.3 风险控制的分析 .............................................39 5.3.1 不良贷款率与不良贷款额、贷款总额的关系 ................39 5.3.2 不良贷款率与十大客户贷款比率、三大行业贷款比率的关系 ..40 5.3.3 不良贷款率与拨备覆盖率的关系 ..........................41 5.3.4 风险控制的可行度分析 ..................................42 6 中信银行温州分行不良贷款控制的完善措施 ................ 45 6.1 建立科学的信贷管理机制 .....................................45 6.1.1 细化职责分工 ..........................................45 6.1.2 完善和精确考核指标 ....................................45 6.2 注重风险识别与评估 .........................................45 6.2.1 细化贷款审批流程 ......................................46 6.2.2 提高贷款控制能力 ......................................46 6.2.3 加强贷后管理力度 ......................................47 6.3 提升信贷人员的综合素质 .....................................47 6.4 优化信贷结构、分散信贷风险 .................................48 6.5 采用多样化的不良贷款处置手段 ...............................49 7 结论与展望 ............................................ 51浙江工业大学硕士学位论文 中信银行温州分行不良贷款控制的案例研究 VI 7.1 结论 .......................................................51 7.2 展望 .......................................................52