商业银行小微企业信用风险管理研究

发布时间：2018-10-29 23:05

【摘要】：目前我国小微企业融资需求以10%以上的增速迅速扩大,但与此相应,每年的需求缺口也以13%的增幅扩大,信贷需求供不应求明显,目前小微企业融资需求与银行贷款供给之间存在严重矛盾。从信贷现状来看,受小微企业企业规模小、经营风险高,财务制度不规范,信用偏低,资金链紧张,资金周转困难等主客观原因影响,小微企业的信贷业务存在信贷缺口大、成本高等问题。进一步就商业银行小微企业信用风险成因及特征分析可看出,商业银行及小微企业双方均对信用风险的形成有着一定的责任：一方面,商业银行角度,社会信用基础、银行体制、管理方式、业务品种的因素是受理模式引致小微企业信用风险的重要方面；信用标准、评级手段、基础数据、审批流程则在审批环节引致了小微企业信用风险；信息反馈机制未能建立、信用评级调整不及时、缺乏有效补偿机制从监管层面加大了小微企业的信用风险。另一方面,从小微企业自身角度而言,经济环境风险、产业风险等行业风险因素,小微企业业主素质、财务状况等经营管理风险因素以及还款能力意愿因素则是小微企业信用风险的原动力。在上述两方的不断影响下,小微企业信用风险具有信息不对称性、不稳定性及联动性的鲜明特征。基于上述分析,考虑建立商业银行小微企业信用风险评级体系,以风险管理量化、风险管理逐户监管、风险管理数据匹配为原则,客户调查、业务受理、分析评价、授信决策与实施、贷后管理等多部门密切配合,创新小微企业信用风险评级体系的“两步分级”法,即准入性和可控性。在准入性评级方面,以内嵌的方式在商业银行风控管理建构中进行运作,用内部评级法为基础进行构建,用以衡量小微企业的综合信用风险,用以解决小微企业是否能够获得贷款的问题；在可控性评级方面,选取选取企业销售因素、营运资金周转因素、自有资金量因素、订单融资因素、抵押物价值因素等因素构成指标体系,衡量单笔贷款的信用风险,主要测量贷款期限内小微企业经营状况、担保覆盖性等方面出现风险的可能性,从而解决怎样向小微企业授信的问题,衡量“贷不贷”及“如何贷”的两级风险。某小微企业TZ公司向J银行申请500万信贷额度的个案实证了上述信用风险评估体系的可操作性,同时对小微企业的信用风险管理提出了拓展性建议。一方面对小微企业贷款风险分类体系的思考,结合《银行开展小企业贷款业务指导意见》,探索适合小微企业信贷风险特色的、按银行信贷项目别的风险评级方式；另一方面对建立全方位的贷后风险监管体系的思考,在信用风险模型监控频度、对重大事项贷后监控对第二还款来源贷后监控方面,商业银行仍有努力的空间。
[Abstract]:At present, the financing demand of small and micro enterprises in our country is increasing rapidly by more than 10%, but accordingly, the annual demand gap also increases by 13%, and the demand for credit exceeds the demand obviously. At present, there is a serious contradiction between the financing demand of small and micro enterprises and the supply of bank loans. Judging from the present credit situation, the small and micro enterprises are affected by such subjective and objective reasons as the small scale of small and micro enterprises, high operating risk, irregular financial system, low credit, tight capital chain, difficult capital turnover and other subjective and objective reasons, so there is a large credit gap in the credit business of small and micro enterprises. Problems such as high cost. Further analysis of the causes and characteristics of the credit risk of small and micro enterprises in commercial banks shows that both commercial banks and small and micro enterprises have certain responsibilities for the formation of credit risks: on the one hand, from the perspective of commercial banks, from the social credit basis, The factors of banking system, management mode and business variety are the important aspects of accepting the credit risk of small and micro enterprises; Credit standards, rating means, basic data and approval process lead to the credit risk of small and micro enterprises in the examination and approval process; The information feedback mechanism has not been established, the credit rating adjustment is not timely, and the lack of effective compensation mechanism has increased the credit risk of small and micro enterprises from the aspect of supervision. On the other hand, from the point of view of the small and micro enterprises themselves, the economic environment risk, industrial risk and other industry risk factors, the quality of the owners of the small and micro enterprises, The risk factors such as financial condition and repayment ability are the driving force of credit risk of small and micro enterprises. Under the influence of the above two sides, the credit risk of small and micro enterprises is characterized by information asymmetry, instability and linkage. Based on the above analysis, we consider to establish a credit risk rating system for small and micro enterprises of commercial banks, with the principles of quantitative risk management, house-to-door supervision of risk management, matching of risk management data, customer investigation, business acceptance, analysis and evaluation. In order to innovate the "two-step grading" method of credit risk rating system for small and micro enterprises, such as credit decision and implementation, loan management and so on, the two step classification method, namely, admittance and controllability, is innovated. In the aspect of access rating, it operates in an embedded way in the construction of risk control management of commercial banks, and builds on the basis of internal rating method, which is used to measure the comprehensive credit risk of small and micro enterprises. To address the problem of access to credit for small and micro enterprises; In terms of controllable rating, factors such as sales factor, working capital turnover factor, private capital factor, order financing factor, collateral value factor and so on are selected to measure the credit risk of a single loan. This paper mainly measures the possibility of risk in the aspects of operation condition and guarantee coverage of small and micro enterprises during the loan period, so as to solve the problem of how to grant credit to small and micro enterprises, and to measure the two levels of risk of "no loan" and "how to borrow". The case of a small microenterprise TZ applying for 5 million credit line from Bank J has proved the feasibility of the credit risk assessment system mentioned above. At the same time, some suggestions are put forward for the credit risk management of small and micro enterprises. On the one hand, considering the classification system of the loan risk of the small and micro enterprises, combining with the guidance of the Bank to carry out the loan business of the small and micro enterprises, to explore the suitable credit risk characteristics of the small and micro enterprises, according to the other risk rating methods of the bank credit projects; On the other hand, there is still room for commercial banks to establish a comprehensive supervision system of post-loan risk, in terms of monitoring frequency of credit risk model and monitoring the second source of loan after major events.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F276.3;F832.4

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