I 摘要 近年来，农村信用社小微企业信贷业务规模持续增长，但受宏观经济形势和 粗放经营管理模式的影响，小微企业不良贷款余额和不良贷款率逐年攀升，其信 贷资产质量不断下降，信贷风险持续累积。信贷风险管理问题成为制约农村信用 社小微企业金融服务提质增速的一个关键因素。A联社是西部地区一个典型的县 域农村信用合作联社，主要为小微企业和“三农”提供金融服务。受自身发展模 式和内部管理机制的影响，A联社小微企业信贷业务虽取得一些成绩，但仍存在 诸多问题，对A联社信贷资产质量和持续稳健发展产生不利影响。 本文以A联社小微企业信贷业务的风险管理为研究对象，在信贷风险管理 理论基础上，运用案例分析法、访谈法和定量分析法等研究方法，对A联社小 微企业信贷业务风险管理问题进行了深入剖析。研究首先总结了A联社基本发 展情况和小微企业信贷业务现状，并从贷前风险识别和管理、贷后风险管理两个 方面对A联社小微企业信贷业务风险管理现状进行了分析。研究发现A联社在 贷前风险识别和管理方面，存在客户准入环节不严谨、授信审查缺乏独立性以及 贷款审批工作集中于贷审会的问题；在贷后风险识别和管理方面，存在信贷风险 预警能力差以及贷后管理有效性不足的问题。研究继而从联社内部管理角度出发 剖析了造成上述问题的主要成因，包括贷前授信信用评级体系不科学、贷前授信 审查工作职责安排不明晰、贷前贷款审批权限设置不合理、未建立有效的贷后信 贷风险预警机制以及贷后风险管理流程不完善。研究最后从贷前风险识别和管理 和贷后风险管理两个方面，提出A联社小微企业信贷业务风险管理优化对策建 议，主要包括完善小微企业信用评级体系、在授信审查环节引入独立审查人、对 贷款审批实行分级授权机制、建立并完善信用风险预警机制、优化贷后风险管理 流程。 本研究不仅对提升A联社小微企业信贷业务风险管理水平、改善小微企业 信贷资产质量、促进其各项信贷业务持续稳健发展有重要意义，也为其它农村信 用社完善小微企业信贷业务风险管理提供一定的参考。 关键词：农村信用合作联社；信贷风险管理；小微企业信贷业务；对策建议 Abstract II Abstract Inrecentyears,thecreditbusinessscaleofsmallandmicroenterprisesinrural creditcooperativeshascontinuedtogrow.However,affectedbythemacroeconomic situationandextensivemanagementmode,thebalanceofnon-performingloansand thenon-performingloanrateofsmallandmicroenterpriseshaveincreasedyearby year,thequalityoftheircreditassetshascontinuedtodecline,andthecreditriskhas continuedtoaccumulate.Theproblemofcreditriskmanagementhasbecomeakey factortorestrictthegrowthrateoffinancialserviceimprovementofsmallandmicro enterprisesinruralcreditcooperatives.Acountyruralcreditcooperativeunionisa typicalCountyRuralCreditCooperativeAssociationinthewesternregion,which mainlyprovidesfinancialservicesforsmallandmicroenterprisesand"agriculture, ruralareasandfarmers".Affectedbyitsowndevelopmentmodeandinternal managementmechanism,thesmallandmicroenterprisecreditbusinessofAcounty ruralcreditcooperativeunionhasmadesomeachievements,buttherearestillmany problems,whichhaveanegativeimpactonthequalityofcreditassetsandsustainable andstabledevelopmentofAcountyruralcreditcooperativeunion. Thispapertakestheriskmanagementofsmallandmicroenterprisecredit businessofAcountyruralcreditcooperativeunionastheresearchobject.Basedon thetheoryofcreditriskmanagement,usingcaseanalysismethod,interviewmethod andquantitativeanalysismethod,thispapermakesanin-depthanalysisontherisk managementofsmallandmicroenterprisecreditbusinessofAcountyruralcredit cooperativeunion.Firstofall,thispapersummarizesthebasicdevelopmentofA countyruralcreditcooperativeunionandthecurrentsituationofsmallandmicro enterprisecreditbusiness,andanalyzesthecurrentsituationofAcountyruralcredit cooperativeunion'ssmallandmicroenterprisecreditbusinessriskmanagementfrom twoaspectsofpreloanriskidentificationandmanagementandpostloanrisk management.ThestudyfoundthatAcountyruralcreditcooperativeunionhadsome problemsinpreloanriskidentificationandmanagement,suchasthelackofrigorous customeraccess,thelackofindependenceincreditreviewandtheconcentrationof loanapprovalworkintheloanreviewcommittee;inpostloanriskidentificationand management,thereweresomeproblemssuchasthepoorabilityofcreditriskearly warningandthelackofeffectivenessinpostloanmanagement.Then,fromthe perspectiveofinternalmanagementoftheassociatedpress,themaincausesofthe Abstract III aboveproblemsareanalyzed,includingunscientificcreditratingsystemofpreloan credit,unclearresponsibilityarrangementofpreloancreditreview,unreasonable settingofpreloanapprovalauthority,failuretoestablishaneffectivepre-warning mechanismofpostloancreditriskandincompletepostloanriskmanagementprocess. Finally,fromthetwoaspectsofpreloanriskidentificationandmanagementandpost loanriskmanagement,thepaperputsforwardthecountermeasuresandsuggestions foroptimizingthecreditbusinessriskmanagementofsmallandmicroenterprisesof Acountyruralcreditcooperativeunion,includingimprovingthecreditratingsystem ofsmallandmicroenterprises,introducingindependentreviewersinthecreditreview process,implementingtheHierarchicalAuthorizationMechanismforloanapproval, establishingandimprovingthecreditriskearlywarningmechanism,andoptimizing thepostloanriskmanagementRationale. Thisstudyisnotonlyofgreatsignificancetoimprovetheriskmanagementlevel ofsmallandmicroenterprisecreditbusiness,improvethequalityofsmallandmicro enterprisecreditassets,andpromotethesustainableandsteadydevelopmentofits creditbusiness,butalsoprovidessomereferenceforotherruralcreditcooperativesto improvetheriskmanagementofsmallandmicroenterprisecreditbusiness. Keywords:ruralcreditcooperativeassociation;creditriskmanagement;small andmicroenterprisecreditbusiness;countermeasuresandsuggestions 目录 1 目录 摘要..............................................................................................................I Abstract.......................................................................................................II 第一章绪论................................................................................................1 第一节研究背景和意义.......................................................................................1 一、研究背景.........................................................................................................................1 二、研究意义.........................................................................................................................2 第二节国内外研究现状.......................................................................................3 一、国外信贷风险管理研究现状.........................................................................................3 二、国内信贷风险管理研究现状.........................................................................................4 第三节研究方法和技术路线...............................................................................5 一、研究方法.........................................................................................................................5 二、研究技术路线.................................................................................................................6 第四节研究内容和创新之处...............................................................................6 一、研究内容.........................................................................................................................6 二、研究创新之处.................................................................................................................7 第二章理论基础.......................................................................................8 第一节相关概念界定...........................................................................................8 一、信贷风险.........................................................................................................................8 二、小微企业.........................................................................................................................8 三、信贷业务.......................................................................................................................10 第二节相关理论.................................................................................................10 一、信息不对称理论...............................................................