近年来，我国GDP告别了过去30多年年均10%的高速增长时代，经济正在步入一个 结构转型升级的新常态之中。在此形势下,伴随着金融改革不断深化，利率市场化加速 和金融脱媒现象加剧，商业银行盈利模式发生了很大变化，金融创新产品、产业结构转 型升级成为商业银行信贷结构优化调整的重点，与之相匹配的信贷经营管理和信贷风险 管理面临新的挑战。同时，经济下行导致部分行业和企业生产经营困难，盈利状况转差， 利润减少，还款意愿及还款能力下降，加大了商业银行面临的信贷风险，也给其信贷风 险管理带来巨大挑战。 Z商业银行A支行是一家专业从事金融服务的国有商业银行的一级支行，随着国家 政策的和内外部市场环境的变化，商业银行之间的竞争日趋激烈。Z商业银行A支行的 信贷业务发展及资产质量不尽人意，面临了很多困难和挑战，一些顺应形势孕育而生的 金融创新产品贷款项目，缺乏与之相适应的信贷风险管理控制体系，信贷管理粗放，审 核门槛低，风险缓释不充分，存在着信贷风险的隐患，在信贷风险管理中也暴露出不少 问题。如信贷业务风险内部控制的环境不合理，风险意识淡薄，内控管理制度执行不严， 缺少专业高素质信贷客户经理，信贷客户经理培养机制不健全，信贷流程管理控制不到 位，信贷管理信息系统建设方面还存在着一定的滞后性，信贷风险评估与流程不规范， 信贷资金用途监管不到位，信贷资产结构不合理，不良贷款率较高等等。 针对Z商业银行A支行信贷风险管理及信贷资产质量存在的问题，信贷风险管理应 从以下几个方面着手：第一，构建科学合理的信贷业务内部控制环境，扎实推动信贷文 化建设活动，在日常信贷经营管理工作中，向全行员工传递合规诚信、风险管控和结构 调整的信贷文化理念，加强组织机构建设，加强员工信贷风险管理的意识。完善信贷管 理风险控制机制，为信贷风险控制提供有力的工具，更好地防范信贷风险。第二，建立 高素质的信贷客户经理队伍，完善信贷客户经理的培养机制，提高信贷客户经理的整体 素质水平。对信贷客户经理队伍实行动态管理，建立严格的准入标准，对于不适合的信 贷管理工作的客户经理要及时分流退出，通过建立有效的信贷客户经理激励约束机制， 吸引和稳定优秀信贷客户经理，形成一个良性循环的长效机制。第三，对存量不良贷款 加大清收处置力度，拓宽风险处置渠道，制定处置不良贷款的措施，加快处置不良资产。 优化新增贷款投向结构，调整存量贷款结构促转型，分散信贷风险，提升支行信贷资产 质量。第四，完善信贷业务操作规范，运用信贷风险控制手段，堵塞信贷风险管理上的 漏洞，完善信贷管理信息系统建设，提高信贷管理工作的效率，建立评级、贷款审查的 内部制衡机制，完善贷后检查和信贷风险报告，加强贷后管理和监督，形成信贷监督管 理机制。总之，信贷风险管理工作贯穿于整个商业银行信贷业务的始终，在信贷业务贷 前调查、贷中审查和贷后管理环节实施针对性的风险措施。 II 为了保障Z商业银行A支行信贷风险管理工作实施落到实处，需加强信贷风险管理 人员队伍建设，坚持审贷分离原则，引进和培养高素质的信贷风险管理专业人才，完善 信贷风险管理制度并强化制度执行力度，从而提升信贷资产质量，保障Z商业银行A支 行的信贷资金安全。 关键词：风险管理；信贷风险；内部控制 III Abstract In recent years, China's GDP has bid farewell to the high growth rate of 10 % over the past 30 years. The economy is entering a new normal of structural transformation and upgrading. Under these circumstances, along with the deepening of financial reform, the acceleration of interest rate marketization and the intensification of financial disintermediation, the profit model of commercial banks has undergone great changes in the context of the new normal of the economy. Financial innovation products and industrial structure transformation and upgrading have become the focus of the optimization and adjustment of commercial banks 'credit structure. At the same time, the economic downturn has led to difficulties in production and operation in some industries and enterprises, poor profitability, reduced profits, reduced repayment willingness and repayment ability, increased credit risks faced by commercial banks, and also brought great challenges to their credit risk management. Sub-branch A is a first-level sub-branch of a state-owned Z commercial bank specializing in financial services. With the changes of national policies and internal and external market environments, the competition between commercial banks has become increasingly fierce. Branch A's credit business development and asset quality are unsatisfactory, and it has faced many difficulties and challenges. Some financial innovation product loan projects that are born in response to the situation have lacked a credit risk management and control system that is commensurate with it. Credit management is extensive, and the threshold for auditing is low. Risk release is not sufficient, there is a hidden danger of credit risk. A branch also exposed a lot of problems in credit risk management. For example, the internal control environment of the credit business risk of the A branch is unreasonable, the risk awareness is weak, the internal control management system is not strictly enforced, the professional high-quality credit risk manager is lacking, the credit customer manager training mechanism is not perfect, and the credit flow management management is not in place. There is still a certain lag in the construction of the credit management information system, the credit risk assessment and process are not standardized, the use of credit funds is not regulated, and the loan structure of the A branch is unreasonable, resulting in a higher non-performing loan rate. In view of the problems existing in credit risk management and credit asset quality of a branch of Z Commercial Bank, credit risk management should start from the following aspects: first, build a scientific and reasonable credit business internal control environment, solidly promote credit culture construction activities, and transfer the credit of compliance, IV integrity, risk control and structural adjustment to the staff of the whole bank in the daily credit operation and management work Cultural concept, strengthen the construction of organizational structure, strengthen the awareness of credit risk management of employees. Improve the risk control mechanism of credit management, provide powerful tools for credit risk control, and better prevent credit risk. Second, establish a high-quality credit customer manager team, improve the training mechanism of credit customer manager, and improve the overall quality level of credit customer manager. Dynamic management shall be carried out for the credit customer manager team, strict access standards shall be established, and the unsuitable credit management customer managers shall be timely separated and withdrawn. An effective incentive and restraint mechanism for credit customer managers shall be established to attract and stabilize excellent credit customer managers, forming a long-term mechanism with a virtuous cycle. Third, we should strengthen the collection and disposal of non-performing loans in stock, broaden the channels of risk disposal, formulate measures to dispose of non-performing loans, accelerate the disposal of non-performing assets, adjust the investment structure of new loans, disperse credit risks, and improve the quality of credit assets of sub branches. Fourth, improve the operation standard of credit business, use credit risk control means, plug the loopholes in credit risk management, improve the construction of credit management information system, improve the efficiency of credit management, establish internal check and balance mechanism of rating and loan review, improve post loan inspection and credit risk report, strengthen post loan management and supervision, and form credit supervision and management mechanism. In short, credit risk management runs through the credit business of the entire commercial bank. Targeted risk measures are implemented in the pre credit investigation, loan review and loan management. In order to ensure the implementation of credit risk management work in branch A, branch A needs to strengthen the construction of a team of credit risk managers, adhere to the principle of separation of loans from loans, introduce and train high-quality credit risk management professionals, improve the credit risk management system, and strengthen the implementation of the system. In order to improve the quality of credit assets, to ens