商业银行信贷决策与内部信用评级:一个授权激励视角的研究

发布时间：2019-06-10 06:36

【摘要】：在我国商业银行的信贷决策中,普遍存在着"信息困境":信贷决策所依赖的信息有着"硬信息软化"的特征、信贷决策流程中普遍存在着信息的"私有化"、为信贷决策所收集信息的使用效率不足。怎么克服上述"信息困境"以提高信贷决策的质量和效率,是银行面临的现实问题。本文指出,一个高质量的内部信用评级机制能够成为向信贷业务人员转移信贷决策权的中介,进而激励信贷业务人员做好信息工作。本文提供了一个分析框架以指导信贷决策者审慎地根据内部信用评级的质量来给予信贷业务人员适当的决策权重,在规避过度授权引致的风险的同时,最大限度地发挥授权的激励作用。在这个过程中,"信息困境"被有效克服,信贷决策权配置得到优化。本文对银行的信贷决策实践和内部信用评级机制的建设有着一定的指导作用。
[Abstract]:In the credit decision-making of commercial banks in our country, there is a common "information dilemma": the information on which credit decision-making depends has the characteristics of "hard information softened", and there is a common "privatization" of information in the credit decision-making process. The use of information collected for credit decisions is inefficient. How to overcome the above "information dilemma" in order to improve the quality and efficiency of credit decision-making is a practical problem faced by banks. This paper points out that a high quality internal credit rating mechanism can be used as an intermediary to transfer credit decision power to credit operators, and then encourage credit business personnel to do a good job of information work. This paper provides an analytical framework to guide credit decision makers to carefully give credit operators appropriate decision weight according to the quality of internal credit rating, while avoiding the risks caused by excessive authorization. Maximize the incentive role of authorization. In this process, the information dilemma is effectively overcome and the allocation of credit decision-making power is optimized. This paper plays a guiding role in the practice of bank credit decision-making and the construction of internal credit rating mechanism.
【作者单位】：南京大学管理学院;国家审计署驻南京特派员办事处;
【基金】：国家自然科学基金项目:管理干预与企业内部决策权有效配置——基于行为决策视角的研究(70972033)阶段性研究成果;国家自然科学基金项目:可信性、公平感与企业内部授权机制的有效性——基于行为合约视角的研究(70772031)资助
【分类号】：F832.4

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