I 摘要 一直以来，信用风险对商业银行都是一个棘手的问题，其主要来源于债务人 信用的质变，在合同到期日不能正常履约构成的违约风险，由于我国的融资方式 主要是以间接方式为主，所以信用风险一直都是商业银行面临最主要的风险。 近年来，我国农村商业银行伴随农村经济腾飞而快速发展。截至2018年末， 全国已组建了1427家农村商业银行，农村商业银行在我国经济发展中的地位和贡 献越来越突出，成为了农村经济建设的重要支撑力量，为我国实体经济金融服务 和农村地区经济发展做出了巨大贡献。与此同时，随着农村商业银行资产规模的 不断扩大，面临的市场环境、经营模式和管理方式都发生了巨大变化，其信用风 险管理也逐渐暴露出来越来越多的问题。特别是近几年受国内产业结构转型升级 和经济增速放缓的影响，商业银行的不良贷款率呈上升趋势,农村商业银行信用风 险管理落后的问题日渐凸显。未来信用风险管理难度仍不可避免地增加，对于商 业银行，尤其是农村商业银行来说，建立准确有效、科学合理的信用风险管理体 系迫在眉睫。 本论文中，阐述的逻辑为“理论基储提出问题、分析问题、解决问题”。 首先，介绍了本文的选题背景和意义，重点对选题的研究思路、方法与内容 进行了阐述。其次，对国内外学者关于信用风险理论、信用风险计量和信用风险 的管控进行归纳和研究，并分析了我国目前信用风险管理的现状，以此为论文的 依据。再次，对A农村商业银行信用风险管理的现状从组织架构、制度建设、控 制模式、管控流程等方面进行了分析，在此基础上，对A农村商业银行近几年的 财务数据进行了详细的分析，探讨其存在的信用风险管理的主要问题，并总结分 析问题的成因。最后，针对信用风险管理存在的问题和难点，通过发挥管理组织 架构指导作用、提高信用风险管理效能和保障措施三方面提出有效的防范建议。 希望通过本文的研究为A农村商业银行稳健发展提供思路，也同时为更多的农村 商业银行信用风险管理有更多的启示。 关键词：农村商业银行，信用风险管理，风险防范 ABSTRACT II ABSTRACT For a long time, the credit risk of commercial Banks is a thorny problem, its mainly comes from the qualitative change, the debtor's credit in the contract due date can't normal performance of the risk of default, because our country is the main indirect way on financing, so the credit risk has always been the main risk faced by commercial Banks. In recent years, China's rural commercial Banks with the rapid development of rural economy. By the end of 2018, 1,427 rural commercial Banks had been established across the country. Rural commercial Banks are playing an increasingly prominent role in and contributing to China's economic development. They have become an important supporting force for rural economic construction and have made great contributions to the financial services of China's real economy and the economic development of rural areas. At the same time, with the continuous expansion of the asset scale of rural commercial Banks, the market environment, business model and management methods have undergone great changes, and their credit risk management has gradually exposed more and more problems.Especially in recent years, affected by the transformation and upgrading of domestic industrial structure and the slowdown of economic growth, the non-performing loan ratio of commercial Banks has been on the rise, and the backward credit risk management of rural commercial Banks has become increasingly prominent. In the future, the difficulty of credit risk management will inevitably increase, therefore for commercial Banks, especially rural commercial Banks, it is extremely urgent to establish an accurate, effective, scientific and reasonable credit risk management system. In this thesis, the logic of expounding is "theoretical basis, putting forward problems, analyzing problems and solving problems". First of all, the thesis introduces the background and significance of the topic selection, focusing on the research ideas, methods and contents of the topic selection. Secondly, it summarizes and studies the credit risk theory, credit risk measurement and credit risk control of domestic and foreign scholars, and analyzes the current situation of credit risk management in China, based on which the paper is based. Thirdly, for the status analysis of A rural commercial bank credit risk management from organizational ABSTRACT III structure, system construction, control mode and control process are analyzed, and on this basis, to A rural commercial bank financial data of recent years has carried on the detailed analysis, to explore the credit risk management of the existence of its main problems, and analyzing the cause of problem. Lastly, in view of the existing problems and difficulties in credit risk management, effective preventive Suggestions are put forward from the following three aspects: giving play to the guiding role of management organizational structure, improving the efficiency of credit risk management and safeguarding measures. It is hoped that the research in this thesis will provide ideas for the steady development of A rural commercial bank and provide more inspirations for the credit risk management of more rural commercial Banks. Key Words: Rural commercial bank，Credit risk management，Risk prevention 目 录 IV 目 录 第一章 绪论 .................................................................................................................... 1 1.1研究背景和选题意义 ......................................................................................... 1 1.1.1选题背景 ................................................................................................. 1 1.1.2选题意义 ................................................................................................. 2 1.2 研究思路和研究方法 ........................................................................................ 3 1.2.1研究思路 ................................................................................................. 3 1.2.2 研究方法 ................................................................................................ 4 1.3 研究内容 ............................................................................................................ 4 1.3.1研究内容 ................................................................................................. 4 1.3.2创新与不足 ............................................................................................. 5 1.4 本章小结 ............................................................................................................ 6 第二章 商业银行信用风险管理文献综述与理论基础 ................................................ 7 2.1商业银行信用风险管理文献综述 ..................................................................... 7 2.1.1国外关于信用风险管理的研究 ............................................................. 7 2.1.2国内关于信用风险管理的研究 ............................................................. 8 2.2商业银行信用风险理论 ................................................................................... 10 2.2.1信用风险的定义 ................................................................................... 10 2.2.2信用风险的产生 ................................................................................... 10 2.2.3信用风险的特征 .................................................................................... 11 2.3商业银行信用风险管理理论 ........................................................................... 12 2.3.1 信用风险管理的概述 .......................................................................... 12 2.3.2 信用风险防范的策略 .......................................................................... 13 2.3.3信用风险管理的流程 ........................................................................... 14 2.4我国信用风险管理情况 ................................................................................... 15 2.4.1我国信用风险管理现状 ....................................................................... 15 2.4.2外部金融监管情况 ............................................................................... 16 2.5本章小结 ........................................................................................................... 18 第三章 A农村商业银行信用风险管理现状 ......