II 论文题目：M 银行陕西分行小额信贷风险管理研究 专 业：工商管理 硕 士 生：王 伟 (签名) 指导教师：王君萍 (签名) 摘要 M 银行是一家成立时间尚短的全国性商业银行。应党中央、国务院要求，履行普惠 金融、服务三农、服务小微的责任和使命。成立之初就将发展小额信贷业务定位为一项 长期性的战略核心业务。经过十多年的发展，小额信贷业务得到了快速的发展，为经济 社会发展做出了积极贡献。但是在小额信贷业务发展过程中，由于缺乏经验，对信贷业 务风险认识和管理能力不足，也走了不少弯路，暴露出一些风险。目前，在行业竞争日 趋激烈以及严监管、强监管的形势下，M 银行小额信贷面临着业务规模持续增长与风险 管理的双重压力。 本文立足 M 银行小额信贷风险管理工作的实际需要，介绍了当前小额信贷风险管理 体系、主要风险来源、风险管理制度以及方法、流程等。通过文献研究、访谈、调查问 卷的形式，发现 M 银行陕西分行在小额贷款风险管理当中存在风险管理体系不健全、风 险管理制度不完善、风险缓释渠道不畅通、“三道防线”作用发挥不到位、风险管理技术 不先进等问题。这些问题形成的主要原因是缺乏正确的业绩观和风险观，贷款“三查” 制度落实不到位，小额信贷队伍建设不到位以及产品设计存在缺陷。针对问题及形成原 因，从建立首席风险官制度、实行风险管理人员派驻、相关风险管理制度完善、夯实风 险管理措施等方面提出小额信贷风险管理优化对策。本文在促进 M 银行陕西分行小额信 贷业务健康发展，提升风险管理水平方面将发挥积极作用。 关 键 词：小额信贷 信贷风险 风险管理 论文类型：应用研究英文摘要 III Subject ： Research on Micro-credit Risk Management of M Bank Shaanxi Branch Speciality： MBA Name： Wang Wei (signature) Instructor：Wang Junping (signature ) Abstract M Bank is a newly established national commercial bank, fulfilling the responsibility and mission of inclusive finance, serving agriculture, countryside and farmers, and serving small businesses ,at the request of the CPC Central Committee. M Bank has taken the development of micro-credit as a long-term strategic core business since its establishment. In ten years,its micro-credit business has developed rapidly and has made positive contributions to economic and social development. However, in the course of the development of micro-credit , M Bank has taken roundabout courses and exposed some risks due to its lack of experience, insufficient awareness and management ability of credit business risks. At present, with the increasing pressure of strict and strong supervision, M Bank's micro-credit is facing pressures of sustained growth of business scale and risk management. Based on the actual needs of micro-credit in M Bank, this thesis introduces the risk management system, main risk sources, methods and processes of micro-credit. It is found that the risk management system of Shaanxi Branch of M Bank is not perfect, the channel of risk mitigation is not smooth, the role of three lines of defense is not in place, and the risk management technology is not advanced, through literature research, interviews and questionnaires. The main reasons for these problems are the lack of correct concepts of performance and risk, the inadequate implementation of the three checks system, the inadequate construction of micro-credit team and the defects in product designing. For the problems and their causes, this thesis puts forward some measures to optimize the risk management of micro-credit ,like establishing the system of chief risk officer, implementing the assignment of risk managers, improving the risk management system and measures. This thesis will play an active role in promoting the healthy development of micro-credit business of M Bank Shaanxi Branch and improving the level of risk management. KEY WORDS：micro-credit；credit risk；risk management Thesis:Applied Researc目 录 IV 目 录 第一章 绪论............................................................................................................................. 1 1.1 研究背景.........................................................................................................................1 1.2 研究意义.........................................................................................................................1 1.2.1 理论意义................................................................................................................. 2 1.2.2 现实意义................................................................................................................. 2 1.3 文献综述.........................................................................................................................3 1.3.1 国外研究现状......................................................................................................... 3 1.3.2 国内研究现状......................................................................................................... 4 1.4 研究内容及方法.............................................................................................................7 1.4.1 研究内容................................................................................................................. 7 1.4.2 研究方法................................................................................................................. 8 第二章 小额信贷风险管理理论........................................................................................... 10 2.1 信贷风险概述...............................................................................................................10 2.1.1 信贷风险的定义................................................................................................... 10 2.1.2 信贷风险的特征................................................................................................... 10 2.1.3 信贷风险的类型....................................................................................................11 2.2 信贷风险管理...............................................................................................................12 2.2.1 信贷风险管理的含义........................................................................................... 12 2.2.2 信贷风险管理的流程和策略............................................................................... 12 2.3 小额信贷风险管理.......................................................................................................13 2.3.1 小额信贷风险形成机理....................................................................................... 13 2.3.2 小额信贷风险影响因素....................................................................................... 13 2.3.3 小额信贷风险管理相关理论............................................................................... 14 第三章 M 银行陕西分行小额信贷风险管理现状...............................................................17 3.1 小额信贷业务概况.......................................................................................................17 3.1.1 小额信贷发展现状............................................................................................... 17 3.1.2 小额信贷产品现状............................................................................................... 18 3.2 小额信贷风险现状.......................................................................................................19 3.2.1 小额信贷资产质量情况....................................................................................... 19 3.2.2 小额不良贷款要素分析....................................................................................... 20 3.3 小额信贷主要风险来源...............................................................................................23 3.3.1 经营中的自然灾害风险....................................................................................... 23 3.3.2 经营中的市场风险............................................................................................... 24目 录 V 3.3.3 客户信用风险....................................................................................................... 24 3.3.4 内外部的道德风险............................................................................................... 25 3.3.5 内部人员的操作风险........................................................................................... 26 3.3.6 其他因素风险....................................................................................................... 26 3.4 风险管理体系介绍.......................................................................................................27 3.4.1 总行风险管理治理结构......................................................................................... 27 3.4.2 分支机构风险管理组织体系............................................................................... 27 3.4.3 风险管理职责分工............................................................................................... 27 3.5 小额信贷风险管理制度及方法、流程.......................................................................29 3.5.1 小额信贷风险管理制度....................................................................................... 29 3.5.2 小额信贷风险管理方法....................................................................................... 29 3.5.3 小额信贷风险管理流程....................................................................................... 30 第四章 M 银行陕西分行小额信贷风险管理问题及原因分析...........................................32 4.1 调查样本分析...............................................................................................................32 4.1.1 性别及年龄结构................................................................................................... 32 4.1.2 学历及从业经历................................................................................................... 33 4.2 小额信贷风险管理中存在的问题...............................................................................33 4.2.1 风险管理治理体系不健全................................................................................... 34 4.2.2 风险管理相关制度不完善................................................................................... 34 4.2.3 风险缓释渠道不畅通........................................................................................... 34 4.2.4 “三道防线”作用发挥不到位................................................................................34 4.2.5 风险管理技术不先进........................................................................................... 35 4.3 小额信贷风险管理问题成因分析...............................................................................35 4.3.1 缺乏正确的业绩观和风险观............................................................................... 36 4.3.2 贷款“三查”制度落实不到位................................................................................36 4.3.3 小额信贷队伍建设不到位................................................................................... 37 4.3.4 产品设计存在缺陷............................................................................................... 38 第五章 M 银行陕西分行小额信贷风险管理优化对策.......................................................39 5.1 小额信贷风险管理优化的原则和目标.......................................................................39 5.1.1 优化原则............................................................................................................... 39 5.1.2 优化目标............................................................................................................... 39 5.2 风险管理体系优化.......................................................................................................39 5.2.1 建立首席风险官制度........................................................................................... 39 5.2.2 实行风险管理派驻制........................................................................................... 40 5.3 小额信贷风险管理相关制度优化...............................................................................41目 录 VI 5.3.1 小额信贷业务管理制度优化............................................................................... 41 5.3.2 小额信贷业务绩效考核制度优化....................................................................... 41 5.3.3 小额信贷业务责任追究制度优化....................................................................... 42 5.3.4 小额信贷业务风险分类制度优化....................................................................... 42 5.3.5 小额信贷业务风险缓释制度优化....................................................................... 43 5.4 小额信贷风险管理措施优化.......................................................................................44 5.4.1 强化贷款流程管控............................................................................................... 44 5.4.2 强化风险监测预警............................................................................................... 45 5.4.3 提升审计监督效能............................................................................................... 46 5.4.4 建立合规教育机制............................................................................................... 47 5.4.5 完善培训学习体系............................................................................................... 47 5.5 优化对策的实施与保障...............................................................................................48 5.5.1 强化风险管理结果的应用................................................................................... 48 5.5.2 发挥绩效考评的导向作用................................................................................... 48 5.5.3 强化信息科技的应用........................................................................................... 48 5.5.4 提升风险管理队伍水平....................................................................................... 48 第六章 结论与展望............................................................................................................... 50 6.1 主要结论.......................................................................................................................50 6.2 研究展望.......................................................................................................................51 致 谢....................................................................................................................................... 52