摘 要
中小企业在促进经济发展、繁荣市场经济、扩大就业、财政增收等方面一直
发挥着重要的作用。国际金融危机以来，各级政府纷纷出台政策加大对中小企金
融支持力度，解决中小企业融资难的问题。信贷业务是银行经营的重要业务方面，
是维系银行生存和发展的基础，而银行信贷是中小企业最主要的外源融资渠道，
在直接融资市场日趋成熟、各大银行对大型优质企业客户争夺越来越激烈的状况
下，挖掘中小企业客户资源，拓展中小企业信贷将成为银行信贷业务新的增长点
本文首先从对中小企业信贷风险管理的机构、目标与周期、收益模式、信贷
支持模式等要素进行了概述。然后采取理论与实际结合的分析模式，介绍了长沙
银行中小企业信贷业务发展情况及风险管理现状，选取银企信息不对称及中小企
业信贷风险管理缺乏规模效应两个角度，分析当前商业银行中小企业信贷风险管
理普遍存在的难点。从信贷风险管理体系、风险管理技术手段以及对中小企业信
贷管理的模式三个方面对长沙银行中小企业信贷风险管理方面存在的问题进行剖
析，认为是长沙银行内部控制、中小企业自身经营管理及外部金融环境等方面存
在的缺陷造成了目前中小企业信贷风险管理方面存在的诸多问题。最后，从风险
管理体系建设、信用评级体系建设、目标客户选取优化、产品设计优化、信贷模
式创新等方面提出相关对策建议，并从组织架构、人力资源管理和信贷风险管理
文化建设等三个方面提出了实施保障措施
信贷风险是商业银行面临的主要风险，是保证商业银行自身资产安全的关键
本文在阐述商业银行风险管理理论的基础上，结合长沙银行中小企业信贷管理工
作中的疑点、难点问题，研究了当前长沙银行在中小企业信贷风险管理中的经验，
并总结了其存在的问题，分析了问题产生的原因，并根据上述分析有针对性地提
出来提高中小企业信贷风险管理的对策和实施保障。进行中小企业信贷风险管理
研究，对长沙银行在保持中小企业信贷总量增长的同时，防范信贷风险、保持资
产经营安全性和盈利性具有重要的现实意义
关键词：长沙银行；中小企业；信贷；风险管理工商管理硕士学位论文
III
Abstract
Small and medium enterprise (SME) has been playing an important role in
economic growth, prosperity of market economy, promoting employment, increasing
revenue, and so on. Along with the development of the international financial crisis,
governments at all levels have enacted policies to increase financial support for SMEs
to solve the problem of financing. Loan business, which maintains the basis for bank
survival and development, is an important business for banks, and bank loan is the
most important external source of SME financing. Seeking SME customers and
expanding SME loan will be a new growth point of bank loan, with the more mature
of direct financing market, and the more intense competition for large quality
corporate customers.
Firstly, this paper overviews elements of SME credit risk management by
organization, goals and cycle, revenue model, credit support mode. Then, it takes the
way of combining theory with practice, and introduces the SME credit business
development and risk management conditions in bank of Changsha. In order to
explore the common difficulties for commercial bank the current credit risk
management of SME loan, it selects asymmetric information between bank and
enterprise, It analyzes the problems of SME credit risk management existed in bank of
Changsha, from the three aspects including the credit risk management system,
technical methods, credit management services, and seeks out the reason from three
aspects ,including commercial banks, small and medium enterprises and their external
financial environment, it is the internal control of commercial bank, the SME's own
management and external financial environment that consist of the reason for the
problems of the current SME credit risk management.
Credit risk, which is the main risk for bank management, is the key to keep the
assets safe.Based on the elaborate commercial bank risk management theory,
combined Changsha Bank SME credit management in doubt, difficult issues, study the
current experience in Changsha Bank SME credit risk management, and summarizes
its problems, analysis of the causes of the problem, and according to the above
analysis puts forward measures and safeguards to improve SME credit risk
management. SME credit risk management study carried out, has important practical
significance to Changsha bank credit aggregates, while maintaining the growth of长沙银行中小企业信贷风险管理研究
IV
small and medium enterprises, to guard against credit risk, security and asset
management to maintain profitability.Studies suggest that the high transaction costs
caused by the lack of specific credit risk management. Finally, It make relevant
suggestions and other aspects of product design optimization from a risk management
system, the credit rating system, select target customers optimize, credit mode
innovation. And proposed organizational structure, human resources management and
credit risk management culture of safeguard measures. Research on SME credit risk
management of commercial banks, has great practical significance for guarding
against credit risk and maintaining the safety and profitability of loan assets, while
keeping the growth of SME loan.
Key Words: Bank of Changsha; Small and medium enterprise; Credit; Risk
management工商管理硕士学位论文
V
目 录
学位论文原创性声明和学位论文版权使用 ... I
摘 要II
Abstract ....... III
插图索引 .....VII
附表索引 ....VIII
第 1 章 绪 论 ...........1
1.1 选题背景与研究意义 ..1
1.1.1 选题背景 ...1
1.1.2 选题意义 ...1
1.2 文献综述与理论基础 ...2
1.2.1 国内外研究现状....2
1.2.2 信贷风险管理理论基础 .....6
1.3 研究内容与思路 .........10
第 2 章 长沙银行中小企业信贷风险管理现状分析 ...........12
2.1 长沙银行中小企业信贷业务发展现状 .........12
2.1.1 长沙银行简介 .....12
2.1.2 长沙银行资产业务发展情况 ......13
2.1.3 长沙银行中小企业信贷业务发展情况 ...13
2.2 长沙银行中小企业信贷业务风险管理现状 ..16
2.2.1 长沙银行中小企业信贷风险种类...........16
2.2.2 长沙银行中小企业信贷风险管理现状 ...18
2.3 长沙银行中小企业信贷业务管理存在的问题 ..........19
2.3.1 信贷风险管理体系不健全 ..........19
2.3.2 风险管理技术相对落后 ..19
2.3.3 信贷风险管控意识薄弱 ..19
2.3.4 风险管理缺乏规模效应 ..20
2.3.5 信贷服务缺乏针对性 ......20
2.4 长沙银行中小企业信贷风险成因分析 .........21
2.4.1 宏观政策因素 .....21
2.4.2 中小企业自身因素 ..........21
2.4.3 信贷决策和风险控制机制不完善...........22长沙银行中小企业信贷风险管理研究
VI
2.4.4 失信惩罚机制不完善 ......22
第 3 章 长沙银行中小企业信贷风险管理对策 .......24
3.1 风险管理体系建设 ....24
3.1.1 风险管理体系建设目标与思路 ..24
3.1.2 授信管理体系建设 ..........25
3.1.3 担保评估体系建设 ..........26
3.1.4 风险监测预警体系建设 ..27
3.2 信用评级体系建设 ....28
3.2.1 中小企业信用评级体系建立 ......28
3.2.2 内部评级系统开发 ..........30
3.2.3 组合风险管理系统建设 ..30
3.3 目标客户群选取优化 31
3.3.1 目标客户分层开发 ..........31
3.3.2 行业金融批量客户开发 ..31
3.3.3 城市合作社模式..32
3.4 产品设计优化升级 ....32
3.4.1 产品差异化组合..32
3.4.2 非融资性产品捆绑销售 ..33
3.5 中小企业信贷模式创新 ........34
3.5.1“信贷工厂”模式34
3.5.2 中小信贷产品创新 ...........34
第4 章 长沙银行中小企业信贷风险管理对策的实施保障35
4.1 中小企业信贷风险管理组织架构设计 .........35
4.1.1 中小企业信贷风险管理组织架构设计原则 .......35
4.1.2 信贷风险管理组织架构设计 ......35
4.1.3 信贷风险管理各部门职能 ..........36
4.2 人力资源管理体系保障 ........37
4.2.1 中小企业营销管理团队建设 ......37
4.2.2 考核激励机制建设 ...........38
4.3 信贷风险管理文化建设 ........39
4.3.1 信贷风险管理文化氛围营造 ......39
4.3.2 信贷风险管理文化建设方向 ......40
结 论...........41
参考文献 .......43
致 谢...........46工商管理硕士学位论文
VII
插图索引
图 1-1 商业银行中小企业授信流程 ..7
图 1-2 中小企业信贷风险管理周期 ..8
图 1-3 中小企业信贷支持模式..........8
图 1-4 研究思路 .......11
图 2-1 长沙银行 2012-2014 年贷款集中度 .14