摘要
近年来，随着中国经济增速放缓，小微企业发展问题日益凸显。由于小微企业是
国民经济的重要支柱，是解决人民生活和就业的重要载体，因此，国家多次下发政策
文件，要求银行在信贷政策上给予小微企业支持。另一方面，相较于小微企业而言，
大中型企业更容易从发行股票、信托、债券、承兑、信用证等多种渠道获得融资，因
此大中型企业对国内商业银行融资服务的依赖性正逐步下降，国内商业银行急需寻找
新的方向来维持利润增长，而小微企业信贷业务由于具有市场需求旺盛、同业间竞争
相对较小、利润空间大等特点，已成为当前商业银行的战略目标。
但是，由于我国大型商业银行开展小微企业信贷业务时间较短，因此现有的小微
企业信贷流程以及组织架构或多或少的存在着与实际情况不契合的现象，这就导致小
微企业信贷业务正常运作受到极大阻碍，不良率高升。因此，如何对小微企业信贷业
务进行有效的风险管控就成为商业银行目前急需解决的一大难题。
为此，本文以国有大型商业银行 XX银行 Y分行为例，从该行小微企业信贷业务
流程各个环节着手，通过借鉴银行信贷风险相关理论来优化小微企业信贷业务流程，
从而达到管控风险的目的。
本文首先对 XX银行 Y分行的小微企业信贷业务关联部门组织结构、小微企业相
关信贷产品、信贷业务流程以及评级指标体系等风险管控核心信息进行梳理，理清该
行小微企业信贷业务风险管控的现状；然后选取近年来该行出现的各类小微企业信贷
风险管理失败的典型案例，从银行信贷业务流程的业务评级、贷前调查、授信审批、
放款审批、贷后管理等环节出发，对其中存在的主要信贷风险管控问题及其成因进行
分析；在此基础上，给出该行信贷业务流程优化的对策建议，以期通过业务流程优化
来提高该行小微企业信贷业务风险管控的能力，推动该行小微企业信贷业务的良性发
展，同时，也为我国其他同类商业银行小微企业信贷业务的风险管控提供一定的借鉴。
关键词：风险管控；小微企业；商业银行；信贷流程
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ABSTRACT
In recent years, with the slowdown of China's economic growth, the development of small and micro
enterprises has become increasingly prominent. Since small and micro enterprises are an important pillar of
the national economy and an important carrier for solving people's lives and employment, the state has
issued policy documents many times, requiring banks to support small and micro enterprises in credit
policies. On the other hand, the dependence of large and medium-sized enterprises on the financing
services of domestic commercial banks is gradually decreasing. Therefore, domestic commercial banks
urgently need to find new directions to maintain profit growth. The credit business of small and micro
enterprises has strong market demand and relatively high competition among the same industry. The
characteristics of small size and large profit margins have become the current strategic goals of commercial
banks.
However, because China's large commercial banks have not yet formed a credit system that matches
small and micro enterprises, there are difficulties in the risk management and control of the credit business
of small and micro enterprises, which has greatly hindered the normal operation of the credit business of
small and micro enterprises, and the non-performing rate has risen. Therefore, how to carry out effective
risk management and control on the credit business of small and micro enterprises has become a major
problem that commercial banks urgently need to solve.
To this end, this article takes the Y branch of XX Bank of a large state-owned commercial bank as an
example, starting from all aspects of the bank’s small and micro enterprise credit business process, and
optimizing the credit business process of small and micro businesses by referring to the bank’s credit risk
related theories, so as to achieve risk management and control. Purpose.
This article first sorts out the core information on risk management and control of the small and micro
enterprise credit business related departments of XX Bank Y branch, related credit products for small and
micro enterprises, credit business processes, and rating indicator system, and clarifies the bank's small and
micro enterprise credit business risks The current situation of management and control; then select the
typical cases of credit risk management failures of various small and micro enterprises in the bank in recent
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