I 摘要 小微企业发展潜力大、数量庞大，是拉动我国经济发展和就业的重要力量。 在市场经济不断前行的道路上，小微企业逐渐获得了金融机构的关注，政府相关 部门也陆续出台文件政策扶植小微企业的发展，要求商业银行加大对小微企业的 资金支持力度。但是由于小微企业受宏观经济形势影响较大、银企双方信息不对 称、小微企业自身基础薄弱、银行小微企业风险评级机制不够完善等原因，造成 了小微企业不良贷款逐年增加。这不仅给银行金融机构带来了损失，同时也加大 了小微企业自身发展的风险。 小微企业需要稳定持续的发展，离不开商业银行金融机构的资金支持。近些 年，我国商业银行也在通过积极创新的管理方法，实现批量化营销、平台化申报、 数据化审核，使小微企业信贷业务的办理更加便捷化、普及化。但是，由于我国 商业银行的管理特点和小微企业金融环境的特点，加上我国小微企业金融仍在起 步阶段，导致商业银行在发展小微企业信贷业务的过程中出现不良贷款没有完全 成熟并适合的管理模式、操作模式可以模仿和借鉴。本文以建行B支行为例，通 过介绍建行B支行小微企业信贷业务发展现状，找出在贷前贷中贷后流程中存在 的问题。并结合发放出去的120份调查问卷分析建行B支行小微企业不良贷款的 内外部成因。再通过建行与花旗银行信贷风险防范的对比，吸取经验从而进一步 完善小微企业不良贷款的防范措施，有效地降低我国商业银行小微企业不良贷款 率，加速我国商业银行整体的发展。 商业银行等金融机构普遍存在小微企业不良贷款逐年增加的问题。本文通过 对建行B支行的深入研究，提出有效的防范措施，为商业银行等金融机构提供新 的参考，有助于解决目前商业银行在小微企业不良贷款上的困境，加强小微企业 不良贷款的风险防范，有比较强的现实意义。 关键词：小微企业；不良贷款；成因；措施 Abstract II Abstract Small and micro enterprises have great potential for development and huge quantities, which are important forces to stimulate China's economic development and employment. On the way forward in the market economy, small and micro enterprises have gradually attracted the attention of financial institutions. The relevant government departments have also issued documents and policies to support the development of small and micro enterprises, requiring commercial banks to increase financial support for small and micro enterprises. However, due to the influence of macroeconomic situation, asymmetric information between banks and enterprises, weak foundation of small and micro enterprises, imperfect risk rating mechanism of small and micro enterprises in banks, non-performing loans of small and micro enterprises have increased year by year. This not only brings losses to the banking and financial institutions, but also increases the risk of the development of small and micro enterprises. Small and micro enterprises need stable and sustainable development, which is inseparable from financial support from commercial banks. In recent years, China's commercial banks are also through positive and innovative management methods to achieve batch marketing, platform declaration, data audit, so that small and micro enterprises to handle credit business more convenient and popular. However, due to the management characteristics of our commercial banks and the characteristics of the financial environment of small and micro enterprises, coupled with the small and micro enterprise finance in our country is still in its infancy, leading to the development of small and micro enterprise credit business in commercial banks in the process of non-performing loans are not fully mature and suitable management model, operation model can be imitated and used for reference. This paper introduces the development status of the small and micro enterprise credit business of CCB B branch by introducing the B-branch behavior of CCB, and finds out the problems in the post-loan loan process. Combined with the 120 questionnaires distributed, the internal and external causes of non-performing loans of small and micro enterprises in CCB B sub-branches were analyzed. Through the comparison between CCB and Citibank's credit risk prevention, we will learn from experience to further improve the preventive measures for 河北工程大学硕士学位论文 III non-performing loans of small and micro enterprises, effectively reduce the non-performing loan ratio of small and micro enterprises in China's commercial banks, and accelerate the overall development of China's commercial banks. Commercial banks and other financial institutions generally have problems of non-performing loans of small and micro enterprises increasing year by year. Through the in-depth study of branch B of CCB, this paper puts forward effective preventive measures for commercial banks and other financial institutions to provide new reference, help to solve the current difficulties of commercial banks in small and micro enterprises on non-performing loans, and strengthen the risk prevention of small and micro enterprises on non-performing loans, has a strong practical significance. Keywords: small and micro businesses; non-performing loans; genesis; measure 目 录 目 录 摘要 I Abstract ............................ II 第1章 绪论 ..................... 1 1.1 研究背景和意义 .... 1 1.1.1 研究背景 .......... 1 1.1.2 研究意义 .......... 3 1.2 研究内容和研究方法 ........................... 3 1.2.1 研究内容 .......... 3 1.2.2 研究方法 .......... 4 1.3 创新点和技术路线 5 1.3.1 创新点 .............. 5 1.3.2 技术路线 .......... 5 1.4 本章小结 ................ 6 第2章 文献综述和理论基础 ........................ 7 2.1 文献综述 ................ 7 2.1.1 关于小微企业概念与标准的研究 . 7 2.1.2 小微企业信贷风险管理研究 ....... 10 2.1.3 关于不良贷款成因的研究 ........... 12 2.1.4 文献评述 ........ 14 2.2 理论基础 .............. 16 2.2.1 信息不对称理论 ........................... 16 2.2.2 信贷配给理论 17 2.2.3 博弈论 ............ 17 2.2.4 企业生命周期理论 ....................... 18 2.2.5 贷款风险管理理论 ....................... 18 2.2.6 小微企业的定义与特点 ............... 19 2.3 本章小结 .............. 20 第3章 建行B支行小微企业不良贷款现状分析及成因 ........ 21 3.1 建行B支行小微企业不良贷款的现状 ........................... 21 3.1.1 建行B支行基本情况 ................. 21 目 录 3.1.2 建行B支行小微企业不良贷款规模 .......................... 22 3.1.3 建行B支行小微企业不良贷款特征及影响 .............. 23 3.2建行B支行小微企业不良贷款现行防范措施及存在的问题 ..................... 25 3.2.1 建行B支行小微企业不良贷款现行防范措施 .......... 25 3.2.2 建行B支行小微企业不良贷款防范措施存在的问题 ............................. 27 3.3 建行B支行小微企业不良贷款成因 32 3.3.1 外部原因 ........ 33 3.3.2 小微企业自身原因 ....................... 35 3.3.3 银行自身原因 38 3.4 本章小结 .............. 40 第四章 建行与花旗银行信贷风险防范对比 41 4.1 花旗银行信贷风险管理基本情况 ...... 41 4.1.1 花旗银行风险管理基本框架 ....... 41 4.1.2花旗银行信贷风险评价模式 ........ 41 4.2 建行与花旗银行信贷风险防范的对比 ............................. 42 4.2.1对风险的认知不同 ........................ 42 4.2.2贷款审批方式不同 ........................ 42 4.2.3行政干预程度不同 ........................ 43 4.2.4 人事制度不同 43 4.3 对我国商业银行小微企业信贷风险防范的启示 ............. 43 4.3.1 贷款审批人能力考核 ................... 43 4.3.2 信贷人员配置 43 4.4 本章小结 ............... 44 第5章 加强小微企业不良贷款的风险防范 ............................. 45 5.1 加强小微企业信贷风险管理体系建设 ............................ 45 5.1.1 注重收集企业多元化信息 ........... 45 5.1.2 加强贷前审查 46 5.1.3 加强贷后回访 47 5.1.4 健全防范小微企业信贷风险的管理体制 .................. 48 5.1.5 重视第一还款来源 ....................... 49 5.1.6 重视第二还款来源全方位审查 ... 50 5.2 完善绩效考核与人事制度 ................. 50 5.2.1 提高信贷从业人员素质 ............... 50 5.2.2 有针对性进行有效的绩效考核 ... 52 目 录 5.2.3 培养健康的小微企业风险管理文化 .......................... 53 5.2.4 建立完善的人事制度 ................... 53 5.3 上级行加强风险管理 ......................... 54 5.3.1 建立和完善“信贷工厂”模式 ... 54 5.3.2 构建针对小微企业的信用评价体系 .......................... 54 5.3.3 提供更多的系统渠道方便信贷人员获取信息 .......... 56 5.3.4 加强上级行风险管控的独立性和专业性 .................. 57 5.4 从外部