随着国内信托业的快速发展，信托业资产规模在我国金融资产中的占比呈 现上升趋势，信托业已经成长为我国金融行业中不可或缺的一部分。由于信托 业务不断扩张，风险管理问题慢慢凸显，在信托业务产生高利润的同时，必然 的带来了风险。贷款业务始终在金融机构的业务中占有较大比重，其存在的潜 在风险也是整个金融行业的重点关注对象。信托贷款项目作为资金占比较高的 信托业务，此类项目的风险管理也是信托公司风险管理工作中较为重要的一部 分，主要体现贷前调查、贷中审批和贷后管理中。在现行的金融环境下，如何 降低贷款业务风险始终是一个必要的课题。 本文以A信托公司为研究对象,首先概述了A信托公司信托业务的发展状 况、贷款业务交易结构及A信托公司对贷款业务风险管理的现行主要做法，而 后按照信托贷款的业务流程从贷前、贷中、贷后三个角度挖掘A信托公司在贷 款业务风险管理中存在的问题，并在此基础之上从公司内部和外部的角度分析 了问题的成因。发现A信托公司存在的问题是：贷前尽职调查不充分、部分信 托合同收入和支出不匹配、贷后定期管理报告披露不充分、风险信息传递不畅 和逾期项目处置缓慢；问题的内部成因是：贷前尽职调查人员专业能力不足、 信托合同审批流程存在疏漏、缺少信息传递平台、逾期项目缺乏统一管理且处 置手段单一，外部成因主要是贷款投向行业的政策变动。最后，从人力资源管 理、内部控制、信息系统建设的角度分别提出了提升贷前人员专业能力、完善 信托合同审批流程、建立贷后监督考核机制、建立内部信息传递平台、丰富逾 期项目处置手段和分散项目投向行业的具体建议。 关键词：贷款风险；信托项目风险；风险管理 哈尔滨工业大学工商管理硕士学位论文 II Abstract With the rapid development of domestic trust industry, the proportion of trust assets in China's financial assets has increased. Trust industry has become an important part of China's financial system. Because of the continuous expansion of trust business, the problem of risk management is gradually highlighted. While trust business generates high profits, it inevitably brings risks. Traditional loan business has always occupied a large proportion in the business of financial institutions, and the potential risk of loan business has become the focus of attention in the financial industry. The risk management of trust loan project is a main part of the risk management of trust company, which mainly reflects the pre-loan investigation and post-loan management. In the current financial environment, how to reduce the risk of loan business has always been a necessary issue. This paper takes A Trust Company as the research object. Firstly, it outlines the development status of A Trust Company's trust business, the transaction structure of loan business and the current main practices of A Trust Company in risk management of loan business. Then it excavates A Trust Company's loan business from three perspectives of pre-loan, loan approvaland post-loan according to the business process of trust loan.On the basis of the existing problems in risk management, the causes of the problems are analyzed from the internal and external perspectives of the company. The problems of A trust company are found as follows: inadequate due diligence before loan, incompatible income and expenditure of some trust contracts, inadequate disclosure of periodic management reports after loan, inadequate transmission of risk information and slow disposal of overdue projects; the internal causes of the problem are: insufficient professional competence of due diligence investigators before lending, omissions in the approval process of trust contracts, lack of information transmission platform, lack of unified management of overdue projects and single means of disposal. The external causes are mainly policy changes to the industry. Finally, it puts forward suggestions for improving the professional ability of pre-lending due diligence personnel from the perspective of human resource management; from the perspective of information system construction, it puts forward suggestions for establishing post-lending supervision 哈尔滨工业大学工商管理硕士学位论文 III and baking mechanism.; from the perspective of information system construction, it puts forward suggestions for establishing an internal system information transmission platform. In addition,suggestions for the disposal of rich overdue projects and advice on placing funds in different industries. Keywords: credit risk;trust project risk; risk management 哈尔滨工业大学工商管理硕士学位论文 IV 目 录 摘要 .......................................................................................................................... I ABSTRACT .......................................................................................................... II 第1章绪论 ............................................................................................................. 1 1.1 研究背景 ....................................................................................................... 1 1.2 研究目的和意义 ........................................................................................... 2 1.2.1 研究目的 ................................................................................................ 2 1.2.2 研究意义 ................................................................................................ 2 1.3 国内外研究现状 ........................................................................................... 3 1.3.1 国外研究现状 ........................................................................................ 3 1.3.2 国内研究现状 ........................................................................................ 4 1.3.3 国内外研究现状评述 ............................................................................ 6 1.4 研究内容和研究方法 ................................................................................... 7 1.4.1 研究内容 ................................................................................................ 7 1.4.2 研究方法 ................................................................................................ 8 第2章 A信托公司信托贷款业务风险管理现状及存在的问题 .......................... 9 2.1 A信托公司基本情况介绍 ............................................................................. 9 2.1.1 A信托公司简介 ..................................................................................... 9 2.1.2 A信托公司组织结构 ............................................................................ 10 2.2 A信托公司信托贷款业务介绍及风险管理现状 ........................................ 11 2.2.1 信托贷款业务介绍 .............................................................................. 12 2.2.2 信托贷款业务风险管理现状 ............................................................... 14 2.3 A信托公司信托贷款业务风险管理存在的问题 ........................................ 17 2.3.1 贷前尽职调查不充分 .......................................................................... 18 2.3.2 项目合同存在收支不匹配的问题 ....................................................... 19 2.3.3 贷后定期管理报告披露不充分 ........................................................... 20 2.3.4 风险信息传递不畅 .............................................................................. 20 2.3.5 逾期贷款项目处置缓慢....................................................................... 21 2.3.6 逾期贷款项目所属行业集中 ............................................................... 22 2.4 本章小结 ..................................................................................................... 22 第3章 A信托公司信托贷款业务风险管理问题成因分析 ................................ 23 哈尔滨工业大学工商管理硕士学位论文 V 3.1 贷前尽职调查不充分的原因分析 .............................................................. 23 3.1.1贷前尽职调查人员风险意识淡薄 ........................................................ 23 3.1.2贷前尽职调查人员专业能力不足 ........................................................ 24 3.1.3交易对手的信用风险 ........................................................................... 24 3.2 项目合同审批流程存在疏漏 ...................................................................... 25 3.3