消费金融行业从 2017 年末开始迎来规模与收益的疯狂的增长。伴随着这种疯狂增 长的背后，还有各种不受监管的小贷公司在疯狂的蚕食这个由服务业带动的消费金融的 泡沫。伴随着逐渐暴雷与监管的层层介入，逐渐走向合规化的消费金融行业，其融资需 求在2018年显得尤为迫切。G银行作为最早与消费金融公司开展业务的商业银行之一， 逐渐开始收缩与消费金融公司的合作放款规模，开始审慎看待消费金融行的前景。商业 银行授信政策背后是商业银行对广义的贷款业务的管理思维，细化到消费金融的授信政 策，代表着商业银行的经营思路的转变以及对消费金融公司发展趋势的判断。本文通过 浅析 G 银行消费金融授信案例，介绍 G 银行授信政策改变的原因与做法。 本文运用案例分析与规范论文总结提炼的方法，使用了文献分析、案例研究、PEST 法、财务分析、SWOT 分析、定量分析等方法系统地梳理了国内外文献，以 G 银行为案 例，详实地分析行业风险与客户存在的短板，阐述了 G 银行同业授信发展情况及存在的 问题，以及案例所带来的启示。本文简单介绍了 G 银行的授信工作流程与要求，并以消 费金融公司授信案例的典型代表——JX 消费金融公司为例，介绍了对消费金融行业的 授信策略的改变。2018 年，在经历了长达半年的尽职调查与授信前检查后，G 银行总行 授信审查部门对 JX 消费金融公司出具了否决方案，并借此对消费金融行业授信策略重 新进行了梳理。授信审查部门尤其提出对非银行系消费金融公司的谨慎态度，释放出较 以往消极的合作信号，其中主要是基于对行业发展势头下滑的担忧以及监管力度加深后 出现的挤兑风险。 虽然目前 G 银行同业业务发展势头良好，但由于业务部门一心追求高收益影响，风 险管理意识淡薄，仅在 G 银行存量授信名单内的消费金融公司 12 家中已出现 7 家触碰 风险预警但业务部门仍在考虑继续新增出账，因此 G 银行相关管理部门通过调控与停 用授信等措施进行管控。同时，本文通过对 G 银行同业业务消费金融公司整体风险进行 分析，综合考虑其所处的内外部市场环境，对 G 银行消费金融公司授信情况进行研究并 制定相应的管理措施，旨在帮助 G 银行不断提升授信管理质量増强核心竞争力，同时对 于其它金融同业机构的授信管理工作也有一定的借鉴作用。 关键词，银行同业授信；消费金融；风险管理II Abstract With the gradual intervention of the regulator, the consumer financing industry would be reorganized step by step. The blowout of consumer financing ABS showed the eagerness of the consumer financing companies in funding. As one of the earliest bank cooperating with consumer financing companies, G Bank has adopted a more prudent view in the industry, gradually reducing the business volume with such companies. Behind the credit policy lays the management concept of a bank on loan business. As for the credit policy on consumer financing specifically, the change of credit policy means the shift of bank operation strategy and view on the consumer financing industry. The thesis presents the reasons and practices of credit policy in G Bank by looking at some consumer financing company credit cases. The thesis elaborates the FI credit granting and the problems of G Bank through case analysis and referring to the documents domestic and abroad. By taking the JX Consumer Finance as an example, the essay briefs on the credit application and approval as well as the requirements in G Bank, introducing the change of credit policy on the industry. After six- month due diligence, the HO credit approval department rejected the credit approval for JX and reviewed its credit policy on the financial industry, being more cautious on non-bank consumer finance companies, mainly due to the concern on the downward trend of the industry and potential withdraw in panic after regulator gradual intervention. G Bank foresees some risks in spite of the prosperous development of FI business. The business sectors are not paying enough attention to risk control while aiming at high return. 7 out of the 12 consumer financing companies with credit facility have triggered the early warning, regardless of which the business departments are still availing new credits. The relative departments have been reducing or freezing the credit facility to control the risks. Through the analysis of consumer financing company risk in G Bank and taking into consideration of the market situation as well as its own status, the thesis discusses the credit facility granting on this industry in G Bank and proposes some measures for management, aiming to help G Bank improve its credit management and provide experiences for other FIs in credit management. Keywords，Financial asset management business; risk management; financial management business; assessment systemIII 目 录 摘要 .................................................................. I ABSTRACT ............................................................... II 目 录 ................................................................ III 图表目录 ................................................................ V 第一章 绪论 ............................................................. 1 1.1 选题背景及研究意义 ................................................. 1 1.1.1 选题背景 ....................................................... 1 1.1.2 研究目的 ....................................................... 2 1.1.3 研究意义 ....................................................... 2 1.2 文献综述 ........................................................... 3 1.2.1 消费金融行业国外研究现状 ....................................... 4 1.2.2 商业银行对同业客户授信的相关研究 ............................... 5 1.3 研究内容及研究方法 ................................................. 6 1.3.1 研究内容 ....................................................... 6 1.3.2 研究方法 ....................................................... 7 1.4 研究思路及论文结构 ................................................. 8 1.4.1 研究思路 ....................................................... 8 1.4.2 论文结构 ....................................................... 8 第二章 G 银行授信管理工作与消费金融行业授信情况 ......................... 10 2.1 G 银行授信管理工作 ................................................. 10 2.1.1 G 银行授信管理工作简介 ......................................... 10 2.1.2 G 银行机构客户的授信流程简介 ................................... 11 2.1.3 G 银行授信后及出账管理工作 ..................................... 13 2.2 G 银行对消费金融行业的授信策略 ..................................... 14 2.2.1 消费金融公司的行业准入与授信情况 .............................. 14 2.2.2 G 银行对消费金融行业的授信情况 ................................. 14 2.2.3 G 银行对消费金融公司授信策略 ................................... 14 2.2.4 未合作机构情况统计 ............................................ 18 2.3 本章小结 .......................................................... 19 第三章 JX 消费金融公司授信案例正文 ..................................... 20 3.1 消费金融行业介绍 .................................................. 20 3.1.1 消费金融的介绍 ................................................ 20 3.1.2 消费金融行业风险事件统计 ...................................... 21 3.2 JX 消费金融公司基本信息与财务状况 .................................. 22 3.2.1 JX 消费金融公司基本信息 ........................................ 22 3.2.2 JX 消费金融公司主营业务（消费贷款）情况 ........................ 25 3.2.3 JX 消费金融公司财务状况 ........................................ 34 3.3 初审意见及授信审查部门意见 ......................................... 42 3.4 本章小结 .......................................................... 43IV 第四章 JX 消费金融授信案例分析 ......................................... 45 4.1 JX 经营现状及变动情况分析 .......................................... 45 4.1.1 经营情况分析 .................................................. 45 4.1.2 财务数据及监管指标分析 ........................................ 50 4.1.3 JX 消费金融的未结清债务融资工具及他行授信情况 .................. 53 4.2 G 银行消费金融行业合作情况分析 ..................................... 56 4.2.1 G 银行整体消费金融出账情况汇总 ................................. 56 4.2.2 JX 消费金融 2019 年 SWOT 分析 .................................... 56 4.3 与行业内机构横向对比分析 ........................................... 58 4.4 本章小结 .......................................................... 60 第五章 JX