摘要
小微企业是我国经济发展的重要组成部分，在拉动经济发展、增加社会就业、
改善民生和增加税收收入等方面都发挥着主要作用。十九大以来，在我国政策的
积极扶持下，小微企业更是蓬勃发展。我国政府也大力鼓励商业银行向小微企业
提供政策性贷款，以求其良好发展。然而，小微企业信贷业务在我国商业银行中
起步较晚，仅将之前针对大企业的信贷风险管理用于小微企业，则无法满足小微
企业风险把控的需求。加之小微企业本身经营时间不长、财务管理不完善，信贷
风险一般较高，使得商业银行对小微企业的信贷风险管理存在着巨大的阻力。
本文以XY农村商业银行为研究对象，综合把握XY农村商业银行小微信贷业
务现状及内外部条件，结合国内外商业银行研究成果及经验，对XY农村商业银
行小微企业信贷风险管理深入分析，并探讨其小微信贷风险问题背后产生的原因，
再对其风险管理弊端进行归纳总结。最后，结合当前XY农村商业银行小微企业
信贷业务发展现状，提出一系列切实可行的优化建议。从研究内容来看，本文主
要涉及以下几个方面：
首先，从研究背景、研究意义与目标对小微企业信贷风险管理的必要性做了
详细阐述，并总结归纳国内外小微信贷风险管理理论及成果；其次，研究我国商
业银行信贷风险相关理论为下文深入研究奠定理论基础；随后，以XY农村商业
银行为研究对象，对该行小微企业贷款业务发展和风险管理现状全面了解，厘清
XY农村商业银行小微企业信贷业务的组织机构、规模与资产质量、风险来源、
风险识别与评价、风险控制流程等各方面要素。针对风险管理现状找出该行在小
微信贷风险管理方面的不足之处，再进行深入分析，剖析风险管理缺失背后存在
的问题。然后，针对以上分析，立足于理论知识，并结合XY农村商业银行实际
情况，提出切实可行的优化建议，确保提升XY农村商业银行小微信贷业务风险
管理水平。本文通过对XY农村商业银行小微企业信贷业务风险管理分析，将对
其他农村商业银行提供重要的参考。各个商业银行也可结合自身实际，相互借鉴，
进一步促进自身小微企业信贷风险管理的改革，进而推动我国银行信贷体系的发
展。
关键词：小微企业；信贷风险管理；XY农村商业银行

Abstract
Small micro enterprise is an important part of China's economic growth, improve people's
livelihood and increase social employment in the economy development plays a major role in such
aspects as increasing tax revenues since 19 large, active support of the policy in our country, small
micro enterprise is our country government also booming vigorously encourage commercial Banks
to small micro enterprise provide policy loans, to the good development, however, small micro
enterprise credit business in commercial Banks in our country starts late, will only for big
businesses before credit risk management for small micro enterprise, cannot satisfy the needs of
small micro enterprise risk control combined with small micro enterprise itself operating time is not
long The imperfect financial management and generally high credit risk make commercial Banks
have great resistance to the credit risk management of small and micro enterprises
In this paper, XY rural commercial bank as the research object, comprehensive grasp the small
micro XY rural commercial bank credit business present situation and the internal and external
conditions, combined with domestic and foreign research results and experience, commercial Banks
to small micro XY rural commercial bank credit risk management analysis, and discuss the causes
behind small micro credit risk problem, the paper summarizes the risk management shortcomings.
Finally, combining with the current development status of XY rural commercial Banks' small and
micro enterprise credit business, a series of feasible optimization Suggestions and guarantee
measures are proposed. From the perspective of research content, this paper mainly involves the
following aspects:
Firstly, the necessity of credit risk management of small and micro enterprises is expounded in
detail from the research background, significance and objectives, and the theories and achievements
of small and micro credit risk management at home and abroad are summarized. Secondly, it lays a
theoretical foundation for the following in-depth study to study the credit risk related theories of
commercial Banks in China. Then, taking XY Rural Commercial Bank as the object of study, we
have a comprehensive understanding of the development and risk management status of its small
and micro enterprise loan business, and clarify the organizational structure, scale and asset quality,
risk sources, risk identification and evaluation, risk control process and other factors of XY rural
Commercial Bank's small and micro enterprise credit business. In view of the current situation of
risk management, the deficiencies of the bank in the risk management of small and micro credit will
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be found out, and then in-depth analysis will be made to analyze the problems behind the lack of
risk management. Then, in view of the above analysis, based on the theory of knowledge, and in
combination with the practical situation of XY rural commercial bank, puts forward the feasible
optimization Suggestions, finally, in order to guarantee the optimization of the XY rural commercial
bank advice can smooth implementation, put forward a series of feasible measures to ensure that
promote small micro XY rural commercial Banks credit risk management level. By analyzing the
risk management of XY rural commercial Bank's small and micro business credit, this paper will
provide important reference for other rural commercial Banks. Each commercial bank can combine
their own reality, learn from each other, further promote their own small and micro enterprise credit
risk management reform, so as to promote the development of China's bank credit system.
Key words:Small and Micro Enterprises; Credit Risk Management; XY Rural Commercial
Bank
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