【作者】 王进；

【导师】 谢智勇；

【作者基本信息】 北京邮电大学 ， 工程管理（专业学位）， 2021， 硕士

【摘要】 我国小微企业占市场主体的90%以上,贡献了 80%左右的就业以及60%以上的国内生产总值,在繁荣市场、促进就业、改善民生等方面都发挥着重要作用。在2021年两会政府工作报告中指出进一步解决小微企业融资难题,对于小微企业年应纳税所得额不到100万元的部分,在现行优惠政策基础上,再减半征收所得税,务必做到小微企业融资更便利、综合融资成本稳中有降。然而,伴随着国家大力度扶持小微企业发展的同时,如何把控小微企业信贷风险成为当前银行业的一大重点和难点。商业银行展开小微企业信贷项目风险管理的目的并不是为了限制小微企业信贷业务的发展,而是为了在服务小微企业的同时保证自身信贷资产质量,持续有效地为国民经济发展注入活力。银行信贷风险管理覆盖贷前、贷中和贷后整个流程,且在管理过程中所涉及到的各种内外部风险因素也处于动态变化。同时小微企业资产规模较小、抗风险能力弱,一旦经营不善很容易导致银行出现坏账,使得商业银行对小微企业信贷风险管理质量提出了更高的要求。邮储银行成立之初,就将自己定位于服务“三农”、城乡居民和中小企业,致力于为中国经济转型中最具活力的客户群体提供服务的大型零售银行。因此,在当前政策环境下,邮储银行具有相对成熟的小微企业信贷项目风险管理经验,在行业内具有一定的参考性。本文以邮储银行FZ分行小微企业信贷项目风险管理为研究对象,以信贷风险管理理论、信息不对称理论、全面风险管理等相关理论为基础,阐述了其风险管理现状,通过分析典型案例对FZ分行小微企业信贷业务进行风险识别,从外部环境风险、信用道德风险、信贷流程风险和银行系统机制风险四个方面明确相应风险评估指标,结合专家调查法和层次分析法对FZ分行小微企业信贷风险相关指标进行评估,对比各指标权重得到影响当前FZ分行小微企业风险管理中的主要因素为贷前调查不尽责、分析预警机制不健全、贷中审查审批不全面、贷后检查不到位、客户信用评价体系落后和客户准入机制不到位,最终从优化银行系统机制、完善信贷业务全流程管理、加强人才队伍建设三个方面对FZ分行信贷风险控制提出具体建议。更多还原

【Abstract】 China’s small and micro enterprises account for more than 90%of the market,about 80%of employment,and more than 60%of GDP.They have played an important role in prospering the market,promoting employment and improving people’s livelihood.In the government work report of the two sessions in 2021,it is pointed out that the financing problem of small and micro enterprises will be further solved.On the part of small and micro enterprises whose annual taxable income is less than 1 million yuan,the income tax will be further reduced by half on the basis of the current preferential policies.Financing for small and micro enterprises will be more convenient and comprehensive financing costs will be reduced while stabilizing."However,along with the national efforts to support the development of small and micro enterprises,how to control the credit risk of small and micro enterprises has become a major focus and difficulty of the current banking industry.The purpose of commercial banks to carry out credit project risk management of small and micro enterprises is not to limit the development of credit business of small and micro enterprises,but to ensure the quality of their credit assets while serving small and micro enterprises,and continuously and effectively inject vitality into the development of national economy.Bank credit risk management covers the whole process of pre loan,mid loan and post loan,and various internal and external risk factors involved in the management process are also in dynamic change.At the same time,small and micro enterprises have small asset scale and weak anti risk ability.Once they are not well managed,it is easy to lead to bad debts in banks,which makes commercial banks put forward higher requirements for the quality of credit risk management of it.Since its establishment,PSBC has positioned itself as a large retail bank serving the "three rural areas",urban and rural residents as well as small and medium-sized enterprises,and is committed to serving the most dynamic customer groups in China’s economic transformation.Therefore,under the current policy environment,PSBC has relatively mature experience in credit risk management of small and micro enterprises,which is of certain reference value in the industry.Based on postal servings FZ branch of bank of small micro enterprise risk management as the research object,Supported by credit risk management theory,information asymmetry theory,comprehensive risk management and other related theories,expounds the current situation of its risk management,identifies the risk of small and micro enterprise credit business of FZ branch by analyzing typical cases,and defines the corresponding risk assessment indicators from four aspects of external environment risk,credit moral risk,credit process risk and bank system mechanism risk.Combined with expert survey and analytic hierarchy process,this paper evaluates the credit risk related indicators of small and micro enterprises in FZ branch,we realize the main factors affecting the risk management of small and micro businesses in the current FZ branch are the following aspects:the pre loan investigation is not responsible,the analysis and warning mechanism is not perfect,the examination and approval of the loan is not comprehensive,the post loan inspection is not in place,the customer credit evaluation system is backward and the customer access mechanism is not in place.This paper provides specific suggestions for credit risk control of FZ Branch from three aspects:optimizing the banking system mechanism,improving the whole process management of credit business and strengthening the construction of talent team.更多还原