作为我国创新和发展的生力军，小微企业是我国市场经济中最活 跃的一股力量。但是，小微企业往往存在资金少、抗风险能力差等现 象。凭自身经济 实力很难得到银行融资，小微企业可持续发展举步维 艰。农村商业银行的经营定位就在支农支小，为中小微型企业提供资 金支持，促进地区经济稳定且快速地发展。农村商业银 行随着贷款规 模不断扩大、内部结构越来越复杂，再加上国内经济形势更加严峻， 同业竞争日益激烈，作为在夹缝中生存的银行，农商行内部管控面临 着新的要求和挑战，长期 以来信贷管理存在的一些薄弱环节和深层次 问题亟待加以研究和解决。本文因此就对农商行小微企业贷款风险管 控进行探究，使得农商行小微企业信贷风险得以控制，助力小微 企业 贷款业务发展，缓解信贷错配现象，因此具备现实意义。 本文基于企业内部控制基本视角，对农村商业银行内部控制体系 进行分析。采用文献综述法、理论和实际相结合方 法以及案例分析法， 对A农商行小微企业信贷风险内部管控进行相应的论述分析。首先 通过文献综述法，对小微企业的含义和发展以进行了概述，梳理及企 业内部控制理论和小 微信贷风险管理理论的相关理论，为本文的论述 打下相应的理论基础，随后介绍了小微企业信贷风险管理的主要内 容，其次则对A农村商业银行的运作情况，包括内部组织结构、 经营 A农商银行小微企业信贷风险管控研究 情况、小微信贷业务现状等现状进行分析，进而介绍了A农商隐患点 市场定位，发展现况，在此基础上进一步说明了A农商银行风险管 控 存在的不足。最后凭借本人在A农村商业银行多年的信贷管理经验以 及通过问卷调查的方式，对A农商银行信贷风险管控中存在的问题进 一步进行分析，并提出完善A农村商业 银行小微信贷风险管控方案， 制定相应的解决办法。 我们建议A农商银行应加强内部控制环境的改进、完善风险评估 体系、优化风险控制流程加强部门监督、内部控制信息渠道 拓宽，信 息采集优化和实施监督机制的改进等合理性建议，使得A农商行小 微企业贷款信用风险内部控制能够得到有效的实施，提高A农商行 小微企业贷款质量，促进其发展。 基于问题分析和检验，我们认为要加强A农村商业银行信贷风险 管控，必须要优化和完善内部管控体系的建设，才能实现A农商可持 续发展战略，发挥好金融服务小微企业生力军 的作用。 关键词：农商银行，小微企业，贷款风险管控 A农商银行小微企业信贷风险管控研究 ASTUDYONCREDITRISKCONTROLOFSMALLANDMICRO ENTERPRISESINAGRICULTURALCOMMERCIALBANK ABSTRACT AsanewforceinChina'sinnovationanddevelopment,smallandmicroenterprises arethemostactiveforceinChina'smarketeconomy.However,smallandmicro enterprisesoftenhavelowcapitalandpoorrisktolerance.Withitsowneconomicstrength, itisdifficulttogetbankfinancing,andthesustainabledevelopmentofsmallandmicro enterprisesisdifficult.Theoperationorientationofruralcommercialbanksistoprovide smallsupportforagriculture,toprovidefinancialsupportforsmallandmedium-sized micro-enterprises,andtopromotethestableandrapiddevelopmentofregionaleconomy. Ruralcommercialbanksarefacingnewrequirementsandchallengesintheirinternal controlwiththecontinuousexpansionofloanscale,moreandmorecomplexinternal structure,andmoreseveredomesticeconomicsituation,aswellasfiercercompetitionin thesameindustry.Foralongtime,someweaklinksanddeep-seatedproblemsincredit managementneedtobestudiedandsolvedurgently.Inthispaper,theriskmanagement andcontrolofsmallandmicroenterprisesinagriculturalandcommercialbanksare explored,sothatthecreditriskofsmallandmicroenterprisesinagriculturaland commercialbankscanbecontrolled,andthedevelopmentofsmallandmicroenterprises loanbusinesscanbehelped,soithaspracticalsignificance. Thispaperisbasedonthebasicperspectiveofenterpriseinternalcontrol,toanalyze theinternalcontrolsystemofruralcommercialbanks.Byusingthemethodsofliterature review,theoryandpractice,andcaseanalysis,thispaperanalyzesanddiscussesthe A农商 银行小微企业信贷风险管控研究 internalcontrolandmanagementofcreditriskofsmallandmicroenterprisesinA agriculturalandcommercialbank.Firstofall,throughliteraturereview,themeaningand developmentofsmallandmicroenterprisesaresummarized,andtherelevanttheoriesof internalcontroltheoryandsmallandmicrocreditriskmanagementtheoryarecardingout, andthecorrespondingtheoreticalfoundationforthisarticleislaid.Subsequently,themain contentsofcreditriskmanagementforsmallandmicroenterprisesareintroduced, followedbytheoperationofAruralcommercialbanks,includinginternalorganizational ties.Thecurrentsituationofconstruction,operationandthestatusofsmallandmicro creditbusinessisanalyzed,andthenthemarketpositioninganddevelopmentstatusofA farmersandtradersareintroduced.Onthebasisofthis,itfurtherillustratestheexistence ofriskmanagementandcontrolofAagriculturalandcommercialbank.Finally,basedon myexperienceincreditmanagementofAruralcommercialbankformanyyears,and throughquestionnairesurvey,IfurtheranalyzedtheproblemsexistinginArural commercialbank'screditriskmanagementandcontrol,andputforwardtheimprovement ofAsmallandmicrocreditriskmanagementandcontrolplanforruralcommercialbanks, andformulatedcorrespondingsolutions. WesuggestthatAgriculturalCommercialBankAshouldstrengthentheimprovement ofitsinternalcontrolenvironment,perfecttheriskassessmentsystem,optimizetherisk controlprocess,strengthendepartmentalsupervision,broadenthechannelsofinternal controlinformation,optimizeinformationcollectionandimplementtheimprovementofthe supervisionmechanism,andotherreasonablesuggestions,soastoeffectivelyimplement theinternalcontrolofcreditriskofsmallandmicroenterprisesinAgriculturalCommercial BankA,improvetheloanqualityofsmallandmicroenterprisesinAgriculturalCommercial BankAandpromoteitsdevelopment. Basedontheanalysisandtestoftheproblems,webelievethatinordertostrengthen thecreditriskcontrolofAruralcommercialbanks,wemustoptimizeandimprovethe constructionofinternalcontrolsystem,inordertoachievethesustainabledevelopment strategyofAagriculturalandcommercialenterprises,andplayagoodroleinfinancial servicesforsmallandmedium-sizedenterprises. Keywords:ruralcommercialbank,smallandmicroenterpriseloan,LoanRiskControl A农商银行小微企业信贷风险管控研究 目录 第一章绪论................................................................................................................................1 第一节研究背景与 意义.........................................................................................................1 一、研究背 景......................................................................................................................1 二、研究意 义......................................................................................................................2 第二节相关概念与文献综 述.............................................................................................2 一、小微企业概念及其特 点.........................................................................................2 二、企业内部控 制............................................................................................................4 三、相关研究现 状............................................................................................................5 第三节研究内容与方 法......................................................................................................9 一、研究内 容......................................................................................................................9 二、研究方 法......................................................................................................................9 第二章商业银行信贷风险管控及主要内 容...................................................11 第一节商业银行信贷风险管理的内 涵..........................................................................11 一、信贷风险概 述..........................................................................................................11 二、信贷风险特 征..........................................................................................................11 三、影响信贷风险因 素.................................................................................................12 第二节小微企业信贷风险成 因........................................................................................13 一、企业经营风险因 素......................................................