摘要:从2008年美国次贷危机到2010年欧洲债务危机,人们对这些令人不安的

信用活动与脆弱的信用风险管理体系的担忧愈来愈烈。在柬埔寨这个小小的国

家,商业银行同样面临着如何建立一个强大的商业贷款管理框架的问题,从而实

现利润的最大化以及比对手更强的竞争优势。随着银行商业化的发展,ACLEDA

银行为增加贷款余额,已经在柬埔寨24个省城镇广泛增加分支机构,但同时也

存在的风险,因此如何分析和评价其商业银行贷款的发放就是这篇论文要研究

的问题。

本论文的主要目的是提供了一个洞察其商业银行贷款管理框架和有效的商业

贷款的管理实践,为提高银行业务人员的水平所借鉴,同时有助于读者熟悉银行

业务的固有风险,实现银行商业贷款管理的重要性,并对柬埔寨的信贷条件有所

了解。

为了对商业贷款的管理实践进行评价分析,本文通过理论文献学习中总结并

构建评价标准。本论文一共分为5个章节,主要以银行一个业务部门的3个信贷

职员的业务内容为基础,运用了定性和定量研究方法。此外,柬埔寨国有银行的

制度规定,银行的内部政策和年度报告以及业务部门商业贷款的结果也为研究提

供了重要的发现。

数据分析表明,该银行一直试图在管理文件指导的标准商业贷款管理框架下

从事日常信用活动,采用了一个完整的贷款程序或标准的内部信用评级体系。在

实际操作中,应注重考虑包括员工培训质量及优先对待高价值客户等方面。需要

特别提及的是,对业务过程中发生的高不良贷款和不执行损失准备金的问题必须

予以评审和调整。这些发现为其它银行案例提供了若干建设性的改进建议。

关键词:企业贷款,分析评价,信贷风险管理

ABSTRACT

Concerns about distressing credit activities and vulnerable credit risk management system

have been climbing these years,from the United States— troubled mortgage lending (2008) to

the European debt crisis (2010). In the little county Cambodia, commercial banks are also

facing the big question of establishing a strong business loan management framework in order

to maximize their profits and to gain competitive advantage over their rivalries. With become of

a commercial bank, ACLEDA Bank Pic. has wide spreading branch officers covering 24

provinces/towns in Cambodia to increase the number of loan outstanding, risk at the same time

existed, so how does bank analyze and evaluation its business loan before disbursing This is

where the research problem for this thesis arises.

The biggest objective of this research is to provide the investigated bank with an insight into its

business loan management framework and the effectiveness of the business loan management

practices at both the bank's and a transaction office's level. In addition, the readers will also get

familiar with the risks inherent in banking business, realize the importance of business loan

management in banks,and understand the facts about the Cambodia credit conditions.

In order to give out analysis and evaluation of business loan management practices, this thesis

has tried to build a list of assessment criteria deriving from the literature that has been revised

during the study. The thesis is grouped into 5 chapters. The research was mainly done at one

transaction office of the bank with three credit officer. Both qualitative and quantitative

research methods were employed. An in-depth interview with two in three staffs and a

questionnaire to all three were conducted. Moreover, the State Bank of Cambodia's regulations,

the bank's internal policies and annual reports as well as the transaction office's business loan

results also provide significant findings for the research.

The analysis of data shows that this bank has been trying to adopt a close-to-standard business

loan management framework with numerous published documents governing the day-to-day

credit activities. Some good points are a complete lending procedure or a standard internal

credit rating system. However when it comes to actual operation, some aspects should be

considered, e.g. the staff training quality or the priority treatment to high-value customers.

Especially, the high non-performing loans at the transaction office and the non-complied loss

provision must be reviewed and adjusted. These discoveries have led to several constructive

improvement suggestions for the case bank.

KEYWORDS: business loan, analysis and evaluation, credit risk management

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