I
摘要
近年来，我国已逐步由高速增长阶段转向中高速高质量发展阶段，在经济转
型期，伴随着中央经济工作会议提出的“三去一降一补”政策的落实和经济结构
调整步伐的加快，商业银行作为亲周期行业，面临的前期积聚及近期形成的金融
风险压力也在不断增加。中央经济工作会议提出要防范化解重大风险，其重点就
是防控金融风险。在新时代经济背景下，金融业各参与方都需要适应形势发展、
加强协调，共同解决商业银行不良贷款问题，守住不发生系统性金融风险的底线
针对上述宏观经济背景，对商业银行不良贷款管理现状、存在问题及对策建议的
研究课题具有较强的理论和现实意义
本文在文献综述和理论分析基础上，一般分析我国商业银行不良贷款管理现
状及存在问题，以PF银行郑州分行不良贷款管理作为典型实践案例，归纳总结该
行不良贷款管理经验，包括重视贷前调查、注重制度执行、准确分析企业形势、
争取政府支持、提高人员配备质量等方面，不良贷款率多年来处于业内较低水平
同时针对该行下属分支机构不良贷款管理存在的问题。如片面追求规模业绩轻风
险管理、贷前调查能力有待提高、行业研究有待加强、管理创新手段有待加强等，
结合美日韩等国商业银行不良贷款管理的实践经验，最后从商业银行、政府监管
部门及其他相关主体层面为完善包括PF银行郑州分行在内的我国商业银行的不良
贷款管理提供对策建议
本文对经济转型期不良贷款管理各参与方提出的主要建议如下：政府层面，
应当审慎发挥建设性作用，并提高监管能力、控制金融风险，同时要搭建好政策
和法律环境、提供法律许可范围内的支持，最后是要出面构建统一、高效的信用
信息平台，为商业银行和其他市场主体提供信用信息服务，降低信贷活动风险
商业银行层面，应当提高重视程度，做好事前、事中和事后管理；不断完善人事
等制度；不断提高信息调查审查能力；提高不良贷款处置活动的创新意识；提高
信贷管理工作的科学性等。其他相关主体层面，建议中国银行业协会等行业协会
积极考虑构建不良资产处置统一平台，为商业银行不良贷款管理提供服务。其他
相关市场主体也要积极支持企业重组改革和银行不良贷款管理综合打包考量，力
争实现社会整体效益最大化
关键词：商业银行，不良贷款，金融风险, 金融监管
II
Abstract
In recent years, China has gradually shifted from the stage of rapid growth to the
high quality development stage. During the economic transition period, the economic
structure adjustment is accelerated, and the financial risk pressure accumulated in the
early stage is constantly increasing. The central economic work conference proposed to
prevent and defuse major risks, focusing on the prevention and control of financial risks.
Under the background of the new era of economy, all the participants in the financial
sector need to adapt to the development situation strengthen and coordination, jointly
solving the problem of commercial bank non-performing loans, hold the bottom line
that the systemic financial risk does not occur. Therefore, this paper analyzes the current
situation of non-performing loan management in commercial Banks in China,
summarizes its experience and shortcomings, has strong theoretical and practical
significance.
In this paper, based on the typical practical cases of the Zhengzhou branch of PF
bank , we summarizes the non-performing loans management experience and the
existing problems of the bank, and connecting with the international practice, providing
advice to the relevant units and departments. This paper argues that the bank formed the
successful experience of several aspects in non-performing loans management,
including the value system of credit investigation, pay attention to execution, accurate
analyze the enterprise situation, get government support, improving personnel quality,
etc. But at the same time, there are still some problems, including there is still a problem
that “Emphasis on scale performance, ignoring risk management”, the entire
performance of the credit investigation ability needs to improve, industry research
remains to be strengthen, management innovation means is not too much.
At last, this paper makes suggestions to the participants of the bad loan
management in the economic transition period. In terms of government, shall prudently
play a constructive role, and improve the ability of supervision and control financial
risks, at the same time it need to build a good environment on the policy and law to
provide legal license within the scope of the support, finally it need to trying to build a
unified and effective credit information platform, for commercial Banks to provide
credit information service, and other market main body, reduce the risk of credit
activities. In the aspect of commercial Banks, they should pay more attention to the
non-performing loan management, and do a good job before, after and after
management. It should constantly improve the systems, and the ability of information
III
investigation and examination, and the innovative awareness of the disposal activities of
non-performing loans, and the science of credit management. The China Banking
Association should consider the construction of a unified platform for the disposal of
non-performing assets and provide good services for the commercial Banks. Other
relevant market entities should also actively support enterprise restructuring reform and
comprehensive package consideration of non-performing loan management in Banks
and strive to maximize the overall social benefits.
Keywords:Commercial Bank, Non-performing Loan, Financial Risks, Financial
regulation
IV
目录
第1章 绪 论 ...... 1
1.1 研究背景 .... 1
1.2 研究目的及意义 .......... 2
1.3 国内外研究综述 .......... 2
1.3.1 国外研究综述 ...... 2
1.3.2 国内研究综述 ...... 3
1.3.3 国内外研究综述 .... 5
1.4 研究思路、研究方法和研究内容 ........ 6
1.4.1 研究思路 ......... 6
1.4.2 研究方法 ......... 7
1.4.3 研究内容框架 ...... 8
1.5 可能的创新点及不足 ...... 8
第2章 不良贷款概念及相关理论基础 .......... 9
2.1 商业银行不良贷款的界定和分类 ........ 9
2.2 理论基础 ... 10
2.2.1 信用论 .......... 10
2.2.2 信息不对称理论 ... 10
2.2.3 金融内在脆弱性假说 ........... 11
2.2.4 贷款客户关系理论 . 11
2.2.5 资产证券化理论 ... 11
第3章 转型期我国商业银行不良贷款管理概况 . 13
3.1 转型期我国商业银行不良贷款总体发展概况 ......... 13
3.2 我国商业银行不良贷款管理的主要参与方 ........... 15
3.3 我国商业银行不良贷款管理流程和手段 . 16
3.2.1 不良贷款管理流程 . 16
3.2.2 不良贷款管理手段 . 17
3.4 转型期我国商业银行不良贷款管理中存在的问题 ..... 18
3.3.1 事前风险识别不到位 ........... 19
3.3.2 事中监管缺位 ..... 19。。。。。。