近年来，党中央和国务院高度重视鼓励和支持中小企业的发展，为应对和破 解中小企业贷款难的问题，不断创新和改革银企合作融资模式，融合金融创新和 物流增值业务的物流金融业务应运而生，货押融资成为银行商品金融业务发展最 迅速的产品。而经过业务的拓展，发现动产融资不良率仅0.3％，远低于普通企 业信贷业务1.15％的水平。而H银行作为地方性股份制商业银行，业务模式较 为单调，主要的盈利来源还是存贷利差收入，贷款收入主要以不动产抵押和信用 贷款为主，开展应收账款担保抵押业务迫在眉睫，多种物流金融模式有待拓展， 这也是很多城市商业银行拓展的共同趋势。 在此背景下，本文选取H银行货押金融业务为研究对象，结合实际的案例， 从贷款审批流程、监管项目启动、出账审查、收款确认、到货与入库管理、货权 管理、价格管理、核库巡库管理、赎货与出库管理、对账及监管项目跟踪管理、 保险和档案管理等各个步骤中，发现该行在风险货押融资风险管理方面的不足之 处，探索该模式在运作过程中存在的主要风险，找到其成因，并相应的提出其对 策，推动H银行货押融资业务风险管理的进一步完善，对于H银行货押融资业 务风险控制者实施具体的风控措施、构建货押业务风险管理体系起到良好的理论 指导和实践参考作用。 通过研究发现，H银行货押融资业务风险管理问题主要有质押企业的信用问 题、质押货物价格变动和所有权转移问题、第三方监管公司操作不当问题和流程 和制度未按规定执行问题等，造成问题发生的原因主要是对经济形势的认知不深 刻，无法预估质押企业的外部系统风险；质押物种类选定和价值认定不规范，导 致质押物无法处置；第三方仓储企业准入乱象，导致监管效果良莠不齐；合同不 规范，导致责权不清晰带来法律风险；银行制度和流程漏洞未及时发现，导致操 作风险等。针对这些问题，提出了H银行货押融资业务风险管理的建议，主要 是：加强监管控制，规范质押物选定标准与相关制度规范；加强行业分析，制定 科学操作流程；提高准入门槛，加强对第三方仓储企业监管力度；加强风控意识， 加大贷后检查频率及时效性；完善法审流程，严格规定相关合同文本及非文本合 同审查；加强人员培训，细化风险操作标准和细则等。 关键词：H银行；货押；风险识别；融资风险 II Abstract Inrecentyears,thePartyCentralCommitteeandtheStateCouncilattachgreat importancetoencouragingandsupportingthedevelopmentofsmalland medium-sizedenterprises.Inordertocopewithandsolvetheproblemofsmalland medium-sizedenterprisesloandifficulties,theyconstantlyinnovateandreformthe modeofbank-enterprisecooperativefinancing,mergefinancialinnovationand logisticsvalue-addedbusiness,andthelogisticsfinancialbusinessemergesatthe historicmoment.Inventorypledgefinancingbecomesthecommercialfundofbanks. Thefastestgrowingproduct.Afterbusinessexpansion,itisfoundthattherateof non-performingchattelfinancingisonly0.3%,whichismuchlowerthanthelevelof 1.15%ofthecreditbusinessofordinaryenterprises.Itiswidelylovedbycustomers ofsmallandmedium-sizedenterprisesandsomebanks.Asalocaljoint-stock commercialbank,bankHhasamonotonousbusinessmodel.Themainsourceof profitistheincomeofinterestdifferencebetweendepositandloan.Themainsource ofloanincomeisrealestatemortgageandcreditloan.Itisurgenttodevelopaccounts receivableguaranteedmortgagebusiness.Avarietyoflogisticsfinancialmodelsneed tobedeveloped.Thisisalsoalotofcitybusinessmen.Thecommontrendof industrialbanks. Underthisbackground,thispaperchoosesHBank'sinventorypledgefinancial businessastheresearchobject,andcombineswithpracticalcases,fromloanapproval process,supervisionprojectstart-up,paymentreview,receiptconfirmation,arrival andwarehousingmanagement,goodsrightmanagement,pricemanagement, warehousepatrolmanagement,redemptionandwarehousingmanagement, reconciliationandsupervisionproject.Ineverystepoffollow-upmanagement, insuranceandarchivesmanagement,wefindoutthedeficienciesofthebankinrisk managementofriskfinancing,explorethemainrisksexistingintheoperationofthe model,findoutthecausesofriskmanagementproblems,andfindoutthe Countermeasuresofriskmanagement,hopingtoeffectivelypromotetheHbank's cargofinancingindustry.Furtherimprovementofbusinessriskmanagementplaysa goodtheoreticalguidanceandpracticalreferenceroleforriskcontrollersofHbank's cargofinancingbusinesstoimplementspecificwindcontrolmeasuresandbuildrisk managementsystemofcargofinancingbusiness. III Throughtheresearch,itisfoundthatthemainriskmanagementproblemsofH bank'scargofinancingbusinessarethenon-standardselectionofpledgespeciesand valuedetermination,thedisorderofaccessofthird-partywarehousingenterprises,the riskofmarketchanges,thelegalriskofunclearresponsibilitiesandpowers,etc.In ordertosolvetheseproblems,itisproposedtostrengthensupervisionandcontroland improvethethird-partywarehousingenterprises.Theresearchcountermeasures includethethresholdofindustryaccess,strengtheningtheriskmanagement consciousnessofbankcustomermanagers,perfectingrelevantcontracttextsand non-textcontractlawreviewprocess,andcontributingtothedevelopmentof inventorypledgefinancingbusinessforbanks. KeyWords:BankH;Inventorypledge;RiskIdentification;FinancingRisk IV 目录 摘要.................................................................................................................................I Abstract........................................................................................................................II 第1章引言..................................................................................................................1 1.1研究背景..........................................................................................................1 1.2国内外研究现状..............................................................................................2 1.2.1国外文献综述........................................................................................2 1.2.2国内文献综述........................................................................................3 1.3研究目标、研究内容和研究方法..................................................................5 1.3.1研究目标................................................................................................5 1.3.2研究内容................................................................................................5 1.3.3研究方法................................................................................................5 1.4研究意义和不足之处......................................................................................6 1.4.1研究意义................................................................................................6 1.4.2不足之处................................................................................................7 第2章货押融资业务风险管理的理论基础..............................................................8 2.1货押融资业务相关概念界定..........................................................................8 2.1.1货押融资业务概念及业务参与方........................................................8 2.1.2货押融资业务原理及主要特点............................................................9 2.1.3货押融资主要业务运作模式..............................................................11 2.1.4货押融资业务主要监管方式..............................................................12 2.2货押融资业务风险管理的理论探讨............................................................12 2.2.1货押融资业务风险识别的理论分析..................................................12 2.2.2货押融资业务风险类别的理论分析..................................................13 2.2.3货押融资业务风险成因的理论分析..................................................13 2.2.4货押融资业务风险管理的理论分析..................................................14 2.3相关基础理论................................................................................................15 2.3.1委托代理理论......................................................................................15 2.3.2资产管理理论......................................................................................16 2.3.3博弈论理论..........................................................................................16 第3章H银行货押融资业务风险及管理现状........................................................17 3.1H银行货押融资业务的风险现状分析.........................................................17 V 3.2H银行货押融资业务的风险管理流程......