关联企业在市场经济条件下蓬勃发展，关联企业虽可为企业带来规模经济效益，增 加国家税收及就业，但不公平的关联行为可能会损害债权人的合法权益，因此关联企业 客户信用风险成为银行关注的重点。本文主要采用文献研究法、统计分析法及案例分析 法，对BN银行关联企业信贷业务信用风险管理问题进行研究，旨在为BN银行管理层进 一步提高本行关联企业信贷业务信用风险管理水平提供决策参考，并提升银行从业人员 识别和化解关联企业客户信用风险的能力。 本文在总结分析国内外相关研究成果的基础上，首先对关联企业、信用风险及银行 信用风险监管指标等相关概念进行阐释，梳理信用风险管理的相关理论，然后从关联企 业客户行业分布、信贷业务品种、信贷业务期限及信贷业务担保方式等角度分析BN银 行关联企业客户信贷业务现状，并进行风险分析，介绍了BN银行关联企业信用风险管 理现状，重点结合BN银行相关信用风险案件进行研究分析，指出BN银行在关联企业信 贷业务信用风险管理上存在的问题，并从多个角度剖析问题产生的内部和外部原因，最 后提出了优化BN银行关联企业信贷业务信用风险管理的六大建议。 关键词：商业银行；关联企业；信用风险 II RESEARCHONCREDITRISKMANAGEMENTOFBNBANK ASSOCIATEDENTERPRISECREDITBUSINESS ABSTRACT Associatedenterprisesthriveinthemarketeconomy.Althoughassociatedenterprisescan bringeconomicbenefitsofscaletoenterprisesandincreasenationaltaxrevenueand employment,unfairrelatedbehaviorsmaydamagethelegitimaterightsandinterestsof creditors.Therefore,creditrisksofassociatedenterprisesbecomethefocusofattentionof banks.Thispapermainlyadoptsthemethodofliteratureresearch,statisticalanalysisandcase analysistostudythecreditriskmanagementoftheassociatedenterprisecustomersofBN bank,aimingtoprovideadecisionreferenceforthemanagementofBNbanktofurther improvethecreditriskmanagementleveloftheassociatedenterprisecustomersofthe bank,andimprovetheabilityofbankemployeestoidentifyandresolvethecreditriskofthe associatedenterprisecustomers. Onthebasisofanalyzingthedomesticandinternationalrelevantresearchresults,this paperfirstexplainsrelatedconceptssuchasassociatedenterprises,creditriskandbankcredit riskregulatoryindicators,andcardstherelevanttheoriesofcreditriskmanagement,then analyzesthecurrentstatusofthecreditbusinessofBNbankaffiliatedcustomersfromthe perspectivesoftheindustrydistributionofaffiliatedcustomers,thetypesofcreditbusiness, thedurationofcreditbusiness,andtheguaranteemethodsofcreditbusiness,andcarriesout riskanalysis,thenthepaperintroducesthecreditriskmanagementstatusofBNbank's affiliatedenterprisecustomers.Focusoncombiningwiththerelevantcreditriskthebankof BNbankcasestudyanalysis,andpointsouttheproblemsincreditriskmanagementof associatedenterprisecustomersinBNbank,andanalyzetheinternalandexternalcausesof problemsfrommultipleangles.Finally,sixsuggestionsareputforwardtooptimizethecredit riskmanagementofassociatedenterprisecustomersofBNbank. KEYWORDS：CommercialBanks;AssociatedEnterprises;CreditRisk III 目录 摘要.........................................................................................................................................I ABSTRACT.................................................................................................................................II 第一章绪论.............................................................................................................................1 1.1选题背景和研究意义.......................................................................................................1 1.1.1选题背景.......................................................................................................................1 1.1.2研究意义.......................................................................................................................2 1.2文献综述...........................................................................................................................2 1.2.1国内外研究现状...........................................................................................................2 1.2.2文献评述.......................................................................................................................5 1.3研究内容和研究方法.......................................................................................................5 1.3.1研究内容.......................................................................................................................5 1.3.2研究方法.......................................................................................................................6 1.4创新点和不足...................................................................................................................6 1.4.1可能的创新点...............................................................................................................6 1.4.2存在的不足...................................................................................................................7 第二章相关概念及理论基础................................................................................................8 2.1关联企业的概念及组织形式...........................................................................................8 2.1.1关联企业的概念...........................................................................................................8 2.1.2关联企业的组织形式...................................................................................................8 2.2信用风险的概念及表现形式...........................................................................................9 2.2.1信用风险的概念...........................................................................................................9 2.2.2信用风险的表现形式...................................................................................................9 2.3银行信用风险监管指标.................................................................................................10 2.4信用风险管理的相关理论.............................................................................................12 2.4.1信用要素分析理论.....................................................................................................12 2.4.2风险限额管理理论.....................................................................................................13 2.4.3风险收益及资产组合管理理论.................................................................................13 IV 第三章BN银行关联企业信贷业务信用风险及其管理现状.............................................15 3.1BN银行简介....................................................................................................................15 3.2BN银行关联企业信贷业务现状....................................................................................15 3.3BN银行关联企业信贷业务信用风险分析....................................................................17 3.3.1信用风险监测指标分析.............................................................................................17 3.3.2信用风险小结.............................................................................................................20 3.4BN银行关联企业信贷业务信用风险管理现状............................................................20 3.4.1信用风险管理组织架构.............................................................................................20 3.4.2信用风险管理流程.....................................................................................................22 3.4.3信用风险管理政策和制度.........................................................................................24 3.5案例分析.........................................................................................................................25 3.5.1关于AA集团有限公司的案例分析...........................................................................25 3.5.2关于LL房地产公司的案例分析...............................................................................31 3.5.3案例小结.....................................................................................................................37 第四章BN银行关联企业信贷业务信用风险管理存在的问题及原因分析............