商业银行是我国金融体系最强有力的支柱，担当着支撑国民经济发展的重要角 色，充当了小微企业信贷融资的主力军。尽管当下互联网金融如火如荼，但银行仍是 小微信贷“蓝海”的作战主力部队。2008年以来，民生银行S分行（以下简称S分 行）在总行“小微金融”战略的引领下，致力于创新发展服务模式，搭建营业网点+ 互联网、信用+抵押贷款、综合金融服务等一站式发展平台，为民营小微企业“输血” 解困，帮助大批小微企业驶入发展“快车道”。 然而，互联网金融的方兴未艾，以及宏观经济的下行压力，使S分行的小微企业 信贷风险预防和管理难度随之加大：第一，互联网金融的发展带给像S分行这样的传 统金融机构巨大的转型升级压力；第二，政策红利催化民营银行等信贷机构涌入小微 金融领域，瓜分信贷市场份额，对S分行在增强自身动力和创新能力方面提出了挑战； 第三，行业风险逐步爆发，区域性风险集中显现，S分行遭受很大损失，不良资产包 袱严重拖累其发展。小微金融蕴含着巨大的商业利润，是商业银行未来重点发展和支 持的领域，着力发现小微企业信贷管理的突出问题，并深入的分析和研究，探讨如何 使风险管理更加科学高效，对实现银企共赢具有重要意义。 本文以S分行作为研究对象，采用文献研究、实地调研、定性分析的研究方法， 以“信息不对称”、“委托代理”、“内部控制”理论作为研究指导。在小微企业、 信贷风险等概念界定和信用风险评级、贷款定价等文献回顾的基础上，本文从S分行 小微企业信贷风险管理现状入手，通过分析相关数据和案例，针对小微企业信贷风险 管理中存在的基层网点风险管理薄弱、信用评级存在偏差、贷款定价不科学、违规问 题屡查屡犯等方面进行了深入分析，发现风险管理各环节存在的突出问题以及成因。 结合国内外理论研究和实践经验，本文提出提升基层网点风险管理能力、健全信用评 价体系、建立基于RAROC定价机制、夯实三道防线等风险管理优化策略。 关键词：小微企业 信贷业务 风险管理 优化 民生银行 III ABSTRACT Commercial banks are the strongest pillar of China's financial system, playing an important role in supporting national economic development, and acting as the main force of credit financing for small and micro enterprises. Even though Internet finance is in full swing, banks are still the main force in the battle of "Blue Sea" of small and micro enterprise credit services. Since 2008, Minsheng Bank S Branch (hereinafter referred to as S Branch) has been committed to innovating and developing service mode under the guidance of its head office's strategy of " Financial Services of Small and Micro Enterprises". It has built one-stop development platforms such as business outlets+Internet, credit+mortgage, comprehensive financial services, etc. to solve the difficulties of "blood transfusion" for private small and micro enterprises and help a large number of them enter the "fast lane" of development. However, the rapid development of Internet finance and the downward pressure of macro-economy have made it more difficult for S Branch to prevent and manage credit risks for small and micro enterprises. Firstly, the development of Internet finance has brought tremendous pressure on traditional financial institutions such as S Branch to transform and upgrade. Secondly, policy dividends have catalyzed the influx of credit institutions such as private banks into the field of micro-finance, dividing up the credit market share and posing a challenge to S Branch in enhancing its own motivation and innovation ability. Thirdly, industry risks are gradually erupting, and regional risks are concentrated. As a result, S Branch suffers a lot of losses, and the burden of non-performing assets seriously hampers its development. Small and micro financial services contain huge commercial profits, which are the key area for commercial banks to develop and support in the future. It is of great significance for banks and enterprises to focus on finding prominent problems in credit management of small and micro enterprises, and to conduct in-depth analysis and research on how to make risk management more scientific and efficient. This paper takes S Branch as the research object, adopts the methods of literature research, field investigation and qualitative analysis, and takes the theories of "information asymmetry", "principal-agent" and "internal control" as research guidance. Based on the definition of concepts such as small and micro enterprises, credit risk, and literature reviews on credit risk rating, loan pricing and other aspects, this paper starts from the present situation of credit risk management of small and micro enterprises in S Branch, through IV analyzing relevant data and cases, and makes in-depth analysis on the weakness of risk management at the grass-roots level in credit risk management of small and micro enterprises, the deviation of credit rating, unscientific loan pricing, repeated violations and other aspects, to find out the outstanding problems and causes of risk management in each link. Combining the theoretical research and practical experience at home and abroad, this paper puts forward some management optimization strategies, such as enhancing the risk management ability of grass-roots network, improving credit evaluation system, establishing RAROC pricing mechanism, and consolidating three lines of defense. KEYWORDS: Small and Micro Enterprises, Credit Business, Risk Management, Optimization, Minsheng Bank V 目 录 摘要 ........ I Abstract .............................. Ⅲ 插图和附表清单 ............... IX 第一章 绪论 ............................ 1 1.1 研究背景与意义 ................. 1 1.2 文献综述 ............................. 2 1.2.1 关于信用风险评级的研究 ...................... 2 1.2.2 关于贷款定价方法的研究 ...................... 4 1.2.3 关于控制与处置不良资产的研究 .......... 5 1.2.4 关于内部控制有效性的研究 .................. 7 1.3 研究内容与方法 ................. 8 1.3.1 研究内容 ................... 8 1.3.2 研究方法 ................... 9 1.4 研究思路与论文结构 ......... 9 1.4.1 研究思路 ................... 9 1.4.2 论文结构 ................... 9 1.5 论文贡献 ........................... 10 第二章 理论基础 .................. 11 2.1 小微企业概述 ................... 11 2.1.1 小微企业的界定 ..... 11 2.1.2 小微企业的发展现状 ............................ 12 2.1.3 小微企业信贷融资概况 ........................ 13 2.2 小微企业信贷风险管理相关理论 .................. 15 2.2.1 信贷业务风险概念 . 15 2.2.2 理论基础 ................. 15 2.2.2.1 信息不对称理论 .......................... 15 2.2.2.2 委托代理理论 .............................. 15 2.2.2.3 内部控制理论 .............................. 16 VI 第三章 S分行小微企业信贷发展及风险管理现状 ......................... 17 3.1 S分行小微企业信贷发展沿革 ........................ 17 3.1.1 起步发展阶段（2008～2011年） ....... 17 3.1.2 高速发展阶段（2011～2013年） ....... 18 3.1.3 结构调整阶段（2013～2017年） ....... 19 3.1.4 转型发展阶段（2017至今） ............... 20 3.2 S分行小微企业信贷基本情况 ........................ 21 3.2.1 小微企业信贷产品介绍 ........................ 21 3.2.2 小微企业信贷概况 . 23 3.2.2.1 贷款结构 ....... 23 3.2.2.2 担保结构 ....... 23 3.2.2.3 行业结构 ....... 24 3.2.2.4 贷款利率 ....... 24 3.2.2.5 资产质量 ....... 25 3.3 S分行小微企业信贷风险管理的基本情况 .... 26 3.3.1 调整组织架构 ......... 26 3.3.2 优化风险管理体系 . 27 3.3.2.1 制度体系 ....... 27 3.3.2.2 人员管理 ....... 29 3.3.2.3 大数据风控的应用 ...................... 29 3.3.2.4 流程管理 ....... 34 3.4 S分行小微企业信贷风险管理成效 ................ 38 第四章 S分行小微企业信贷风险管理存在的问题及原因分析 ..... 41 4.1 S分行小微企业信贷风险管理存在的问题 .... 41 4.1.1 基层网点风险管理能力薄弱，忽视业务风险 ................... 41 4.1.2 信用评级体系不健全，评级结果难以准确揭示风险 ....... 42 4.1.3 贷款定价不科学，缺乏市场竞争力 .... 43 4.1.4 面临问题资产“包袱”拖累和违规问题屡查屡犯的双重压力 .......................... 44 4.1.5 小微信贷规模增长乏力，实现“两增”目标存在较大困难 .............................. 45 4.2 S分行小微企业信贷风险管理存在问题的原因分析 ................... 46 4.2.1 内部原因 ................. 46 4.2.1.1 内控机制不健全 .......................... 46 4.2.1.2 创新能力发展相对滞后 .............. 47 4.2.2 外部原因 ................. 47 VII 4.