【作者】 石敏；

【导师】 李映照；

【作者基本信息】 华南理工大学 ， 会计（专业学位）， 2014， 硕士

【摘要】 改革开放的春风吹遍中国大地，随着中国经济的快速发展，各类小微企业如雨后春笋般出现，然而很多处于初创期的小微企业由于自身经济实力薄弱而很难向大银行申请到贷款，继续发展的路径如履薄冰。N银行身为城市商业银行，成立之初就将目标定位于为中小企业服务，因此小微企业贷款作为N银行贷款业务发展的主要方向，对N银行的发展壮大起到了举足轻重的作用。然而，在小微企业贷款快速发展的过程中，不良贷款数量也随着贷款规模的扩大而逐渐增多。可以看到，小微企业市场虽然广阔，可是一些小微企业由于自身实力不足也让N银行小微企业贷款业务面临严重的信用风险问题。N银行小微企业贷款业务要想获得持续发展，必须建立一套专业、科学、系统的信用风险内部控制体系，这不仅对完善N银行小微企业贷款经营模式大有裨益，而且对于提高N银行的小微企业贷款业务品牌形象具有十分重要的意义。本文采用理论阐述和案例研究相结合的方式，在对银行小微企业贷款信用风险的内部控制理论进行系统阐述的基础上，对N银行目前的小微企业贷款业务发展现状及其目前遇到的信用风险状况进行了分析，指出其在内部控制方面的问题的同时对其内部控制提出了一些改进建议和措施，以期对N银行小微企业贷款业务的良好持续发展起到一定的指导作用。更多还原

【Abstract】 With the rapid development of China, micro enterprises appeared quickly, and a lot ofmicro enterprises need bank loans while they have difficulty in securing bank loans from bigbanks, such as Industrial and Commercial Bank of China, China Construction Bank and so on.Because of the lack of bank loans, these enterprises developed slowly.N Bank is one of city commercial banks in G province and its operation objection is toprovide services for micro enterprises. For that,the development of micro finances has a biginfluence in N Bank. As the fast development of micro finances, their non-performing loansratio raised. We believe that N Bank faces the credit risk even though the micro loan is such abig cake for it. N bank has to create an internal control system for preventing the risk. Thiskind of system is not only good for perfecting the operation mode of N bank, but also goodfor enhancing the brand image.There are theory and case study in this paper. First of all, there is an introduction oninternal accounting control of micro loans in detail, then it analysizes the current situation andthe problem of micro loans, lastly the author gives some advices in solving the problem.更多还原