近年来随着国家关于支持小微企业融资政策的密集出台，商业银行作为我国金融体系 的主要组成部分，也是小微企业获得融资的主要来源。因此为支持小微企业发展，降低小 微企业借贷融资成本，成为了商业银行一项重要的任务。 但经过多年的实践，小微企业贷款在各家银行内部均是属于风险程度较大的资产。主 要是因为小微企业其自身内部管理不规范，信息披露不准确等因素，造成其与银行之间形 成较大的信息不对称，从而产生了信用风险。因此从银行的角度来说，谨慎的对待小微企 业贷款投放以及以高利率回报作为小微企业贷款主要的风险补偿手段。目前国内外对信用 风险研究，由于政策和市场发展差异，研究方向和应用存在较大不同。国外对于信用风险 的研究相对较早，经历了以定性分析向定量分析转变的过程，目前主要采取使用模型和数 据等手段对于信用风险进行直接计量。国内前期大量对于国外的模型进行引进，本土化， 但是在实践中存在着较多问题。因此国内目前对于该类问题的研究形成了百家争鸣的现 象。形成了多样化的研究方向，定量与定性研究并行的局面。并且更多的研究是针对某一 特定主体的特定业务开展研究。 本文主要以H银行A支行的实际情况为例，开展基于信贷流程的H银行A支行小微企业信 用风险控制优化研究。本文开篇第一章主要对于本文研究背景意义，国内外研究现状进行 简要分析。采用文献资料查阅，案例分析，实地调研等方法开展研究。第二章开始主要进 行相关理论阐述。主要是分为核心概念和理论基础两个方面。首先针对小微企业和信用风 险相关定义和特点进行了阐述；其次对于产生信用风险的的相关理论进行了介绍；最后对 于信用风险管理理论进行了阐述。理论部分结束后，第三章简要分析了A支行目前实际情 况及存在的问题。首先介绍了A支行目前的小微企业信贷资产现状及当前主要流程；其次 选取了A支行产生的几户不良客户进行案例介绍，分析其产生信用风险的原因，并对相关 原因进行定性研究定量化，区别影响程度；最后针对产生信用风险的原因在A支行目前信 贷流程中的具体体现进行分析。分析结束后，第四章针对上述出现的问题，对于A支行信 贷流程方面提出针对性的风险控制优化措施。第五章提出了需要提供的制度、技术、人员 培训、执行监督等四个方面方面的保障措施。在文章的最后，第六章对于本次研究整体的 优势和不足进行了系统性的阐述，并对未来提出展望。 关键词：小微企业；信用风险；风险控制8 ABSTRACT ABSTRACT In recent years, with the introduction of national financing policies to support small and micro enterprises, commercial Banks, as the main component of China's financial system, are also the main source of financing for small and micro enterprises. It is an important task for commercial Banks to provide low cost financing to small and micro enterprises. However, after years of practice, loans to small and micro enterprises are assets with a high degree of risk in each bank. Therefore, Banks have always been cautious about lending to small and micro businesses, and have long used high interest rates as the main means of risk compensation. Due to the non-standard management and opaque information of small and micro enterprises, credit risk has always been the main risk of loans to small and micro enterprises. Due to the differences in policy and market development, the research direction and application of credit risk are quite different at home and abroad. The foreign research direction is mainly from the qualitative analysis to the quantitative analysis transformation, USES the model and the data to carry on the measurement to the credit risk. In the early stage of China, a large number of foreign models were introduced and localized, but there were many problems in practice. In recent years, the research direction of this kind of problems has been diversified, and the quantitative and qualitative research have been going forward. Moreover, more research is conducted on the specific business of a specific subject. In this paper, taking A branch of H Bank as an example, the optimization of credit risk control for small and micro enterprises of A branch of H Bank based on credit process is studied. The first chapter of this paper is a brief analysis of the background and significance of this study and the current research situation at home and abroad. The research is carried out by means of literature review, case analysis and field investigation. The second chapter begins with the related theories. Firstly, the definition and characteristics of small and micro enterprises and credit risk are briefly elaborated; secondly, the enterprise cycle theory, information asymmetry theory and game theory which generate credit risk are introduced; finally, the theory of credit risk management is elaborated. After the theoretical part, the third chapter begins to analyze the current situation and existing problems of branch A. Firstly, it introduces the current situation and main process of credit assets of small and micro enterprises of branch A; secondly, it selects several bad customers of branch A to introduce the cases and analyze the causes; finally, it introduces the main risk points in each link of the current credit process of branch A. After the analysis of the current situation, Chapter IV puts forward targeted risk control and optimization measures from three aspects of pre-loan, loan-in-loan and post-loan processes. In order to ensure the implementation of the measures, the fifth chapter puts forward the system, technology, personnel training and other safeguards that need to be provided. At the end of the article, the sixth chapter systematically elaborates the advantages and disadvantages of the wholeresearch. KEYWORDS:Small And Micro Businesses； Credit Risk Risk ；Management基于信贷流程的H银行A支行小微企业信用风险控制优化研究 9 目 录 第一章 绪论................................................................................................................1 第一节 研究背景及意义......................................................................................................... 1 一、研究背景....................................................................................................................1 二、研究的意义................................................................................................................1 第二节 国内外研究现状综述................................................................................................. 2 一、国外研究现状综述....................................................................................................2 二、国内研究现状综述....................................................................................................3 三、国内外研究现状述评................................................................................................3 第三节 研究内容及方法......................................................................................................... 4 一、研究内容....................................................................................................................4 二、研究方法....................................................................................................................4 第四节 本文的创新与不足..................................................................................................... 4 第二章 核心概念和理论基础................................................................................... 5 第一节 核心概念..................................................................................................................... 5 一、小微企业定义和特点................................................................................................5 二、信用风险的定义和特点............................................................................................6 第二节 基础理论..................................................................................................................... 5 一、小微企业信用风险成因理论....................................................................................5 二、小微企业信用风险管理理论....................................................................................6 第三章 H 银行 A 支行小微企业信用风险管理现状分析........................................8 第一节 A 支行小微企业信贷资产现状及操作流程简介...................................................... 8 一、A 支行小微企业信贷资产现状.................................................................................8 二、A 支行主要信贷操作流程.........................................................................................9 第二节 A 支行不良资产信用风险形成原因分析及评价..................................................... 10 一、典型不良客户案例简介..........................................................................................10 二、A支行小微企业不良资产信用风险形成原因分析................................................11 三、A支行小微企业不良资产信用风险形成原因评价................................................14 第三节 信用风险形成原因在A 支行信贷各流程中的体现................................................ 17 一、信用风险形成原因在贷前操作中的体现..............................................................17 二、信用风险形成原因在贷中审查中的体现..............................................................17 三、信用风险形成原因在贷后管理中的体现..............................................................18 第四章 H 银行 A 支行小微企业信用风险管理优化研究....................................19 第一节 贷前调查客观化....................................................................................................... 19目录 10 一、严把贷前调查准入..................................................................................................19 二、建立辅助调查系统..................................................................................................19 三、引入微贷调查技术..................................................................................................19 第二节 贷中审查个性化....................................................................................................... 20 一、设立产品适用审查环节..........................................................................................20 二、强化客户提款方式和期限管理..............................................................................20 三、探索线上用款方式..................................................................................................21 第三节 贷后管理常态化..................................................................................................... 21 一、完善预警信息系统使用..........................................................................................21 二、建立动态贷后管理机制..........................................................................................21 第五章 保障措施......................................................................................................22 第一节 相关流程控制的制度保障....................................................................................... 22 一、严格设置准入制度要求..........................................................................................22 二、完善各流程阶段操作手册......................................................................................22 三、制定各岗位职责说明书..........................................................................................22 四、完善客户经理人员管理制度..................................................................................22 第二节 各个环节的技术保障............................................................................................... 23 一、提供客户管理技术支持..........................................................................................23 二、提供内部流程监控技术支持..................................................................................22 第三节 相关人员技能培训措施保障................................................................................... 23 一、加强相关系统操作培训..........................................................................................23 二、加强相关知识技能培训..........................................................................................23 三、构建良好的信贷文化..............................................................................................24 第四节 完善执行监督机制................................................................................................... 24 一、细化团队分工明确岗责..........................................................................................24 二、建立线上执行监督机制..........................................................................................24 第六章 结论与展望..................................................................................................26