I 摘要 普惠金融是我国全面建成小康社会的重要一环。J行承接社会责任，回归银 行服务实体经济的本源，立足于机会平等要求和商业可持续原则，对小微企业、 “三农”、城镇低收入人群和残疾人、老年人等特殊群体提供金融服务，也立志 于通过业务结构调整和业务转型来促进金融业的可持续发展。J行在探索普惠金 融的过程中，发现借贷双方严重的信息不对称、抵押物缺乏、信贷业务特性风险、 非经营用途借贷等方面问题依然是克服金融排斥的难点和阻碍金融普惠的痛点。 换言之，在开展普惠金融服务的过程中，我国商业银行针对小微企业开展信贷业 务面临着信用风险、操作风险以及市场风险的考验。商业银行主要利用中国人民 银行征信系统、银行内部系统以及人工辅助等手段解决这些问题，但依然面临困 难。 本文在参考相关信贷风险管控的理论研究基础上，主要针对小微企业的信用 贷款现状，以J行S支行为主要研究对象展开研究。首先，对J行S支行的信贷 流程与风险管理流程现状进行分析。其次，从内部与外部两个方面对J行S支行 现存的普惠信贷风控问题进行分析，经研究，J行在信贷风险防范与风险管理上 已经建立了较完整的制度与体系。但在普惠信贷业务的岗位设置、信贷审核审批 等方面存在问题。最后，本文结合J行S支行的情况，运用层次分析法设计了小 微企业信贷风险评估模型。并从贷前、贷后两个方向为S支行实践普惠金融小微 企业信贷服务提出改善问题的建议。 在研究成果与创新性方面，本文针对小微企业特点与信贷需求为支行设计了 更加适用于小微企业的风险评估模型，其创新性体现在运用层次分析法设计的模 型，将信用贷款风险评估问题转换成了字段排序问题。在指标的选择中弱化了财 务指标在体系中的作用，更倾向于采用企业实际资产和过往信用记录等实际信息。 综上，该模型拟在信贷对象的筛选阶段为银行排除风险企业。本文的研究，一是 为J行S支行解决普惠信贷风险管控问题提供解决办法。二是为遭遇相近问题的 各银行及金融机构提供参考。 关键词：商业银行；普惠信贷；风险管控 北京工业大学工商管理硕士专业学位论文 IV Abstract Inclusive finance is an important part of building a moderately prosperous society in all respects. J bank to undertake social responsibility, return to the origin of bank service the real economy, based on the equality of opportunity sustainable principles, requirements and business of small enterprises, "three rural", urban low-income and disabled, the elderly, and other special groups to provide financial services, also aims to through the business structure adjustment and transformation to promote the sustainable development of the financial sector. In the process of exploring Inclusive finance, bank J found that serious information asymmetry, lack of collateral, risks in credit business characteristics, and non-operational lending problems of both parties were still difficulties in overcoming financial exclusion and pain points hindering financial inclusion. In other words, in the process of developing inclusive financial services, China's commercial Banks are confronted with the tests of credit risk, operational risk and market risk when they carry out credit business for small and micro enterprises. Commercial Banks mainly use the people's bank of China credit system and the bank's internal system with artificial assistance to solve these problems, but still face difficulties. On the basis of referring to the theoretical research on credit risk control, this paper focuses on the current situation of credit loans for small and micro enterprises, taking J bank S sub-branch as the main research object. Firstly, the credit process and risk management process of J bank S branch are analyzed. Secondly, the existing credit risk control problems in J bank S branch were analyzed from both internal and external aspects. Through research, J bank has established a relatively complete system and system in credit risk prevention and risk management. However, there are problems in the post setting, credit review and approval of credit business. Finally, combining the situation of J bank S sub-branch, this paper designs the credit risk assessment model of small and micro enterprises by using analytic hierarchy process. In addition, Suggestions on improvement of S sub-branch's credit service for small and micro enterprises were put forward from the perspectives of pre-loan and post-loan. In terms of research results and innovation, this paper designed a risk assessment model that is more suitable for small and micro enterprises for the sub-branch based on the characteristics of small and micro enterprises and credit demand. Its innovation is Abstract V reflected in the model designed using the analytic hierarchy process to assess the credit loan risk The problem is converted to a field ordering problem. In the selection of indicators, the role of financial indicators in the system is weakened, and it is more inclined to use actual information such as the company's actual assets and past credit records. In summary, the model intends to eliminate risky enterprises for banks during the screening of credit objects. The research in this article is to provide solutions to the problem of inclusive credit risk management and control in Bank J and Bank S. The second is to provide references for banks and financial institutions experiencing similar problems. Key words: Commercial Banks, Universal credit, Risk control 北京工业大学工商管理硕士专业学位论文 VI 目录 摘要................................................................ I Abstract........................................................... IV 第1章 绪论.................................................... - 1 - 1.1研究背景和意义 ............................................ - 1 - 1.1.1研究背景 .............................................. - 1 - 1.1.2研究目的与意义 ........................................ - 2 - 1.2研究内容与方法 ............................................ - 3 - 1.2.1研究内容与框架 ........................................ - 3 - 1.2.2研究方法 .............................................. - 5 - 第2章 研究现状与理论基础...................................... - 7 - 2.1国内外研究现状 ............................................ - 7 - 2.2信贷风险分类与成因 ....................................... - 10 - 2.2.1信用风险、市场风险与操作风险 ......................... - 10 - 2.2.2信贷风险成因 ......................................... - 11 - 2.3信用评级相关概念 ......................................... - 12 - 2.3.1信用评级的含义 ....................................... - 12 - 2.3.2内部评级体系 ......................................... - 12 - 2.4授信及授信风险管理 ....................................... - 13 - 2.5本章小结 ................................................. - 13 - 第3章 J行小微企业普惠信贷风险识别 ............................ - 15 - 3.1 J行S支行简介 ........................................... - 15 - 3.2 J行小微企业金融服务产品介绍 ............................. - 15 - 3.3 J行普惠信贷业务简介 ..................................... - 20 - 3.3.1企业信用评级 ......................................... - 20 - 3.3.2 企业授信审核 ......................................... - 21 - 3.3.3授信企业的贷后管理 ................................... - 22 - 3.3.4授信企业的授信预警 ................................... - 23 - 3.4 S支行内部风险管控问题及成因 ............................. - 24 - 3.4.1信贷业务操作风险问题及成因 ........................... - 24 - 目录 VII 3.4.2操作风险的其他体现 ................................... - 26 - 3.5 S支行外部风险管控问题及成因 ............................. - 27 - 3.5.1信贷业务信用风险问题及成因 ........................... - 27 - 3.5.2信贷业务市场风险问题及成因 ........................... - 28 - 3.6本章小结 ................................................. - 29 - 第4章 J行小微企业普惠信贷风险评价 ........................... - 31 - 4.1 层次分析法原理 ........................................... - 31 - 4.1.1构造判断矩阵 ......................................... - 31 - 4.1.2 计算各层权重 ......................................... - 32 - 4.1.3 一致性检验 ........................................... - 33 - 4.1.4 总体一致性检验 ....................................... - 34 - 4.2小微企业信贷风险评估模型建立 ............................. - 34 - 4.2.1建立层次结构模型 .....................................