M银行小微企业信贷风险管理研究

【作者】 杨华；

【导师】 刘阳； 陈建伟；

【作者基本信息】 南京师范大学 ， 工商管理硕士（专业学位）， 2021， 硕士

【摘要】 小微企业作为我国非公有制经济的载体,是我国国民经济和社会发展的基础,对国内生产总值、税收、发明专利、就业岗位等方面贡献较大。但是小微企业普遍具有资产规模小、抗风险能力弱、生命周期短的特点,市场淘汰率高,面临经济下行,很多小微企业出现流动性危机,融资受限,经营十分困难。小微企业信贷业务作为商业银行的主流业务,具有“小额、短期、分散、流动性高”的特点,商业银行在不断探索创新小微企业信贷业务的经营模式同时,如何做好风险把控创造更大的效益仍为当下的热点话题。但随着普惠金融的发展,经济环境的改变,对商业银行小微信贷风险管理提出了更大的挑战,本文的研究基于此背景展开。本文在借鉴文献和理论回顾的基础上,首先对M银行小微企业信贷业务及风险管理现状进行了分析,M银行虽然在小微信贷风险管理方面建立了比较完善的风控机制,但从商业银行内部控制和全面风险管理理论角度出发,仍然存在一些问题,为全文研究铺垫了理论基础。论文随后就M银行小微信贷的各个风险环节存在的问题及成因进行研究,并运用模糊综合评价模型对M银行风险管理水平进行了评价,结合调研分析结果,发现M银行在贷前、贷中、贷后风险管理方面存在的主要问题有:尽职调查细致性不足、风险缓释措施有限;贷中审批流程风控不足、贷中放款流程存在瑕疵;贷后管理制度落实不足、贷后预警机制滞后。导致这些问题产生的原因有:合规文化建设不完善、人员考核机制不完善、贷款定价方式不科学、信用评级体系不健全、风险预警系统不健全。针对前述问题及其产生的原因,借鉴国内外金融机构在小微信贷风险管理方面的先进经验,本文从加强贷前、贷中、贷后风险管理,健全风险监测系统,完善小微信用评级体系,加强金融创新,健全风险文化建设几个方面提出了完善M银行小微企业信贷风险管理的对策建议。本文的创新点在于研究视角及内容的创新,希望通过本文研究,为进一步提升M银行现有的小微企业信贷风险管理水平,提供可操作的思路,同时希望可以为我国商业银行防范小微企业信贷风险提供一点借鉴价值。更多还原

【Abstract】 As the carrier of China’s non-public sectors of the economy,small and micro enterprises are the foundation of China’s national economy and social development,which have made great contributions to GDP,taxation,invention patents,and employment positions.However,small and micro enterprises are generally featured with small asset scale,weak anti-risk ability,short life cycle,and high market elimination rate.Facing the economic downturn,many small and micro enterprises are stuck in liquidity crises with limited financing,and have a hard time staying in business.As the mainstream business of commercial banks,credit business for small and micro enterprises has the characteristics of "small amount,short-term,decentralization,and high liquidity".Commercial banks are constantly exploring and innovating the business model of the credit business for small and micro enterprises,meanwhile,how to conduct risk control to create greater benefits remains the hot topic at the moment.However,with the development of inclusive finance and changes in the economic environment,greater challenges have been raised to commercial banks regarding their risk management on small and micro credit businesses.This paper is based on the above background.Based on the literature and theoretical review,this paper first analyzed the current status of Bank M’s credit business for small and micro enterprises as well as the risk management.Although Bank M has established a relatively complete risk control mechanism for its microcredit business,from the theoretical perspective of the bank’s internal control and comprehensive risk management,there are still some problems,paving the way for the research in this paper.The paper then studied the existing problems in various risk links of Bank M’s micro credit business and the causes,and used the fuzzy synthetic evaluation model to evaluate the risk management level of Bank M.Combined with the results of the investigation and analysis,it was found the major problems Bank M has in the risk management in the three stages of pre-lending,in-lending and post-lending are: insufficient due diligence and limited risk mitigation measures;insufficient risk control in the loan approval process,flaws in the loan process;insufficient implementation of the post-loan management system,and lagging post-loan early warning mechanism.The causes for these problems include: imperfect compliance culturepoor,the staff assessment mechanism is not perfect,loan pricing is unscientific,imperfect evaluation mechanism,poor credit rating and risk warning system.To solve the above-mentioned problems,this paper,based on the analysis of their causes and lessons of the advanced experience of domestic and foreign financial institutions in small and micro credit risk management,proposed countermeasures and suggestions for Bank M to better improve its risk management from the following respects including strengthening pre-lending,in-lending,and post-lending risk management,complete risk monitoring systemimproving credit rating system,strengthening financial innovation and sound risk culture construction.The innovation of this article lies in the new research perspectives and content.It is hoped that the research of this paper could provide feasible ideas for Bank M to its risk management ability on the credit business for small and micro enterprises as well as some reference value for China’s commercial banks concerning risk prevention on the credit business for small and micro enterprises.更多还原