近年来国家鼓励“大众创业、万众创新”，并大力扶持实体经济的发展。作为我 国社会经济发展的重要组成部分，小微企业逐渐成为国家发展必不可少的力量。而小 微企业受到自身规模限制、抵押担保不足等多种因素的影响，导致其融资渠道少，大 多都面临着融资困境。为了扶持小微企业，国家鼓励商业银行对小微企业提供授信服 务，来确保小微企业的可持续发展。 然而，在目前经济下行压力增大的背景下，小微企业经营困难加大，易受外界市 场环境的冲击，经常发生无力偿还银行贷款的现象，造成了银行日益高涨的逾欠率及 不良率。商业银行面对发展指标和风控指标的双重压力，亟待提升对小微企业授信风 险的管理水平，来降低授信风险，同时促进银行授信业务的健康可持续发展。因此， 如何改进原有的授信风险管理模式、探索适用于小微企业的授信风险管理模式、提升 授信风险管理水平、优化授信风险管理流程，对实现银行和小微企业的双赢具有十分 重要的意义。 本文以邮储银行 A 分行对小微企业的授信风险管理为研究对象，以全面风险管理 理论、信贷配给等相关理论为基础，结合了 A 分行对小微企业授信业务的工作实际， 通过分析小微信贷产品和小微企业授信业务的现状，进而引出 A 分行在小微企业授信 风险管理中存在的具体问题，并根据问题及成因，对 A 分行在小微企业授信风险管理 方面提出了具体的改进建议及优化策略。具体包括强化软信息收集核实、完善授信业 务流程、提高授信后续监管能力、提高评估机构评估质量、改良产品和服务等方面， 以期为邮储银行 A 分行的授信风险管理工作提供有力借鉴。 关键词：邮储银行 A 分行 ；授信风险；风险管理I ABSTRACT In recent years, the state has encouraged mass entrepreneurship and innovation, and has vigorously supported the development of the real economy. As an important part of China's social and economic development, small and micro enterprises have gradually become an indispensable force for national development. Small and micro enterprises are limited by their own size, insufficient collateral and other factors, resulting in fewer financing channels, most of them are facing financing difficulties. In order to support small and micro enterprises, the State encourages commercial banks to provide credit services to small and micro enterprises to ensure the sustainable development of small and micro enterprises. However, under the background of increasing downward pressure in the current economy, small and micro enterprises are more difficult to operate, vulnerable to the impact of the external market environment, often unable to repay bank loans, resulting in the bank's rising default rate and bad rate. Facing the double pressure of development index and wind control index, commercial banks need to improve the management level of credit risk of small and micro enterprises to reduce credit risk and promote the healthy and sustainable development of credit business of banks. Therefore, how to improve the original credit risk management model, explore suitable for small and micro enterprises credit risk management model, improve the credit risk management level, optimize the credit risk management process, to achieve a win-win situation for banks and small and micro enterprises is of great significance. This paper takes the credit risk management of small and micro enterprises as the research object by the A branch of the Postal Savings Bank. Based on the comprehensive risk management theory and credit rationing theory, it combines the actual work of the A -branch to the credit business of small and micro enterprises, and analyzes the small The status quo of micro-credit products and micro-enterprise credit business, which leads to the specific problems of A-branch in the credit risk management of small and micro enterprises, and according to the problems and causes, puts forward specific improvement suggestions and optimization strategies for A-branch at credit risk management in small and micro enterprises. Specifically, it includes strengthening soft information collection and verification, improving credit business process, improving credit follow-up supervision ability, improving evaluation body evaluation quality, and improving productsII and services, with a view to providing a useful reference for credit risk management of A branch of the Postal Savings Bank. KEYWORDS: A branch of the Postal Savings Bank; credit risk; risk management1 目 录 第一章 绪论...................................................................................................1 第一节 研究背景及意义 ................................................................................................1 一、研究背景................................................................................................................1 二、研究意义................................................................................................................2 第二节 国内外研究综述 ................................................................................................3 一、国内研究综述........................................................................................................3 二、国外研究综述........................................................................................................4 第三节 研究思路及方法 ................................................................................................6 一、研究思路和内容....................................................................................................6 二、研究方法................................................................................................................8 第二章 理论基础...........................................................................................9 第一节 商业银行对小微企业授信业务概述 ................................................................9 一、小微企业的概念及特点........................................................................................9 二、授信的概念和原则..............................................................................................10 三、授信业务的分类..................................................................................................11 四、授信业务的流程..................................................................................................12 第二节 授信风险的相关理论 ......................................................................................13 一、授信风险的基本概念..........................................................................................13 二、小微企业授信风险的分类..................................................................................15 第三节 商业银行对小微企业授信风险管理 ..............................................................16 一、小微企业授信风险管理的概念..........................................................................16 二、授信风险管理的基本流程..................................................................................16 三、授信风险管理的相关理论..................................................................................17 第三章 邮储银行 A 分行对小微企业授信风险管理现状及问题..............19 第一节 邮储银行 A 分行小微信贷产品及授信业务状况...........................................19 一、邮储银行 A 分行简介.........................................................................................192 二、A 分行小微信贷产品.......................................................................................... 19 三、A 分行小微企业授信业务特点.......................................................................... 20 第二节 邮储银行 A 分行小微企业授信风险 ............................................................. 21 一、A 分行小微企业授信业务风险情况.................................................................. 21 二、A 分行小微企业授信风险特点.......................................................................... 23 三、小微企业授信风险成因分析.............................................................................. 24 第三节 邮储银行 A 分行对小微企业的授信风险管理 ............................................. 25 一、A 分行小微企业授信风险管理的基本流程...................................................... 25 二、A 分行小微企业授信风险管理的运行模式......................