中小商业银行信贷风险管理体系研究_黄梦隐.docx

目录1雜11.1研宄背景及意义11丄1研宄背景11丄2研宄意义21.2国内外研宄现状31.2.1国外研宄现状31.2.2国内研宄现状41.3研宄内容和方法71.3.1研宄内容71.3.2研宄方法81.4研宄贡献和不足92概念界定及理论基础102.1相关概念102.1.1中小商业银行102丄2信贷风险102丄3商业银行风险管理体系112.2商业银行信贷风险管理方法122.2.1巴塞尔新资本协议中涉及的信用风险管理122.2.2信用度量方法及模型简介132.3理论基础152.3.1信息不对称理论152.3.2关系型借贷理论152.3.3全面风险管理理论163江西L银行信贷风险管理体系基本现状173.1 L银行基本情况概述173丄1 L银行背景介绍173丄2 L银行经营情况173.2江西L银行信贷风险管理体系的基本状况193.2.1L银行信贷风险体系建设的架构基础193.2.2L银行信贷风险内部的管理213.2.3L银行风险量化体系建设情况233.2.4L银行授信流程管理情况244江西L银行信贷风险管理体系存在的问题及成因分析254.1江西L银行信贷风险管理体系存在的问题254丄1风险管理组织结构不完善254丄2经营目标与风险管理目标脱节254丄3风险计量不够精确254丄4信贷风险防范与管理意识薄弱264.2 L银行信贷风险管理体系问题成因分析264.2.1股份制商业银行产权制度不够健全264.2.2风险管理目标不够明确274.2.3风险管理技术与方法落后275国内外商业银行信贷风险管理体系先进经验及借鉴285.1国外银行信贷风险管理体系典型模式285丄1国外商业银行信贷风险管理组织架构285丄2国外商业银行风险管理文化285丄3国外商业银行内部控制体系285.2国外中小商业银行信贷风险管理体系先进经验295.2.1建立严密的风险管理组织架构295.2.2采用先进的风险管理理念295.2.3注重内部控制295.3国内中小商业银行信贷风险管理体系先进经验305.3.1国内中小商业银行信贷风险文化及体系的建设理念305.3.2国内中小商业银行信贷风险管理模式305.4国内外信贷风险管理体系先进经验对我国的借鉴意义316完善我国中小商业银行信贷风险管理体系的建议326.1完善商业银行治理与组织结构326.2明确制定风险管理目标和政策326.2.1明确风险偏好和容忍度326.2.2构建科学风险管理目标体系和考核机制326.2.3构建科学的风险管理政策体系326.3提升风险量化评估水平336.3.1信用风险评估336.3.2市场风险评估336.3.3交叉风险和剩余风险的评估33II6.4营造良好的风险管理环境336.4.1培育健康的风险管理文化346.4.2建立正确的内部激励机制346.4.3加强信贷人员队伍建设3435m m39IIIContents1 Introduction11.1 Research background11.1.1 Research background11.1.2 The significance of the research21.2 Research status at home and abroad31.2.1 Overseas research status31.2.2 Domestic research status41.3 Research contents and methods71.3.1 Research contents71.3.2 Research methods81.4 Research contributions and deficiencies92 Definition and theoretical basis of credit risk management system of small andmedium-sized commercial banks102.1 Concept definition102.1.1 Definition of small and Medium-sized commercial banks102.1.2 Definition of credit risk concept102.1.3 Definition of credit risk management concept112.2 Theoretic basis122.2.1 Methodological theory of credit risk management122.2.2 Methodological theory of credit risk management132.3 Theory basis152.3.1 Information asymmetry theory152.3.2 Relationship lending theory152.3.3 Comprehensive risk management theory163 Basic status of L bank credit risk management system173.1 L Bank development briefing173.1.1 L Bank basic situation173.1.2 L Bank operations173.2 L Bank credit risk management survey193.2.1 L Bank credit risk system construction193.2.2 L Bank credit risk system management effectiveness213.2.3 L bank risk measures233.2.4 L bank credit process24IV4 Problems in L Bank credit risk management system254.1 L Bank credit risk management system problems254.1.1 Poor risk management structure254.1.2 Operating goals disjointed credit management goal254.1.3 Inaccurate risk measure254.1.4 Weak credit risk prevention and management Consciousness264.2 Bank credit risk management system problem causes264.2.1 Internal cause analysis264.2.2 External cause analysis274.2.3 Backward risk management method and technology275 Advanced experiences of credit risk management system of domestic andforeign nanks and their reference 285.1 Typical model of credit risk management system of domestic and foreign banks 285.1.1 The organizational framework of credit risk management of foreigncommercial banks285.1.2 Risk management culture of foreign commercial banks285.2 Advanced experience of credit risk management system of small andmedium-sized foreign commercial banks295.2.1 Establish rigorous risk management organization structure295.2.2 Adopt advanced risk management ideas295.2.3 Stress on internal control295.3 Advanced experience of credit risk management system of domestic small andmedium-sized commercial banks305.3.1 Construction concept of credit Risk culture and system of domestic Smalland medium-sized commercial banks305.3.2 Credit risk management model of domestic small and medium-sizedcommercial Banks305.4 The reference significance of advanced experience of credit risk managementsystem at home and abroad to China316 Thoughts and suggestions on improving credit risk management system of smalland medium-sized commercial banks326.1 Thoughts on improving credit risk management system of small andmedium-sized commercial banks32V6.2 Countermeasures and suggestions for small and medium-sized commercialbanks to improve credit risk management system326.2.1 Improving the internal control system of credit risk326.2.2 Optimizing credit business process326.2.3 Optimizing and adjusting credit structure and transferring credit risk 326.3 Improve risk measure level336.3.1 Credit risk measure336.3.2 Market risk measure336.3.3 Operating risk measure336.4 Create great risk management environment336.4.1 Cultivate healthy risk management culture346.4.2 Establish right internal incentive mechanism346.4.3 Strengthen credit team personnel construction34References35Thanks39VI摘要长期以来，我国的金融市场被四大国有银行及各政策银行占据大多数份额， 但地方社会经济的发展需求运应而生了中小商业银行。中小商业银行的诞生一方 面提升了地方经济发展和企业金融服务，弥补了城市及农村金融经济的需求；另 一方面，随着其逐渐地壮大及发展，与之相伴相随的风险也逐渐浮出水面。从墨 西哥金融危机、亚洲金融危机、拉美部分国家出现的金融动荡等系统性事件，到 巴林银行、爱尔兰联合银行、长期资本基金等个体事件，国际金融界经受了诸多 金融危机的考验；而在从2016至2018年间，我国商业银行不良贷款由15118亿 元增长至20252亿元，不良贷款率也由1.75%增加至1.83%，显示出银行正面临 着更多、更为复杂的风险，必须不断提高风险管理对于内外部风险环境的适应性， 以及风险控制的有效性。而保持风险管理能力的先进性依托于建立和健全信贷风 险管理体系，需要不断创新与整合，提出风险管理模式最佳选择等。江西L银行 设立于1997年，过去十年经历了飞速发展期，作为当地典型的中小商业银行代表， 其在信贷风险管理系统的建立上、信贷机制运行上以及内部管理上，均有着一定 的借鉴意义。本文运用案例研宄法，结合定量分析和对比分析，从理论和实践角度出发， 在梳理国内外学者研宄文献的基础上，结合学者们的观点和L银行的案例，本文 分析得出L银行信贷风险管理体系建设不够全面和牢固的原因主要是风险管理环 境不够成熟和体系中制度混乱以及应用的技术和方法落后的问题。遵循发现问题， 解决问题的分析思路，本文很大程度上借鉴了国内外先进的信贷风险管理体系的 经验，从上到下再到全局，提出了普遍适用于我国中小商业银行风险管理体系完 善的建议：第一，构建垂直管理的全面风险管理组织结构和权责对应机制来确保 实施到位并建立完善内部控制体系；第二，明确风险管理目标，尤其明确风险偏 好和容忍度来控制风险；第三，针对不同的业务应用不同的信用风险评估方法， 并加强对市场风险、操作风险以及交叉风险和剩余风险的评估；最后，从信贷风 险管理文化和信贷人员队伍建设出发营造良好的风险管理环境，对我国中小商业 银行的稳固经营及长远、健康地发展提出借鉴性参考。本文以L银行为对象，通过阅读国内外相关文献，借助归纳总结的方法梳理 出案例研宄要点，构建出本文的框架。第一章是引言，介绍了本文的研宄背景和 研宄意义，陈述选取案例的依据，展示本文的研宄思路和研宄方法，并搭建文章 的基本框架。第二章对中小商业银行以及信贷风险进行了概念界定，概括出现广 泛得到应用的商业银行信贷风险管理体系以及信用风险的度量方法，为后面的分 析提供了理论基础。第三章介绍了L银行的基本情况，包括成立背景和经营反战1情况，以及信贷风险管理体系的建设现状。第四章首先从组织架构、管理目标、 风险度量技术与方法、管理环境和原则四个方面分析了 L银行信贷管理体系存在 的代表性问题，以此为依据对下文中的案例研宄提供重点研宄要素；其次对存在 的问题进行剖析，为存在问题的对策提供思路。第五章主要总结了国内外银行在 信贷风险管理体系的先进经验，为最后完善我国中小商业银行信贷风险管理体系 提供方向。第六章从银行治理与管理结构出发，通过L银行单个案例对我国中小 商业银行的信贷风险管理体系的完善提出一些建议。本人在详细调查L银行经营 数据的基础上，结合理论知识总结问题并提出切实可行的对策，具有一定的理论 和实际意义。但是纵观全文研宄，本人因学识、实践能力及社会经验有限，文章 中还存在许多不足，如因数据获取不完全，导致有可能产生信息不对称、论文分 析不够深入等问题。同时，因鉴于本人知识水平有限，区域中小商业银行金融如 何对接政府政策等宏观问题认识还不够深入，需要进一步研宄。在今后的相关研 宄中，将尽量扩大样本量和数据量，采用先进的分析方法。关键词：中小商业银行；信贷风险；江西L银行；信贷风险管理体系2AbstractFor a long time, Chinas financial market has been occupied by the four major state-owned banks and various policy banks, but the local social and economic development needs have created small and medium-sized commercial banks. The birth of small and medium-sized commercial banks has improved local economic development and corporate financial services, and has made up for the needs of urban and rural financial economy. On the other hand, as it gradually grows and develops, the risks associated with it gradually float. Out of the water. From the systematic events of the Mexican financial crisis, the Asian financial crisis, the financial turmoil in some Latin American countries, to individual events such as the Bank of Bahrain, Union Bank of Ireland, and long-term capital funds, the international financial community has withstood the test of many financial crises; From 2016 to 2018, the non-performing loans of Chinas commercial banks increased from 1,511.8 billion yuan to 2,022.5 billion yuan, and the non-performing loan ratio increased from 1.75% to 1.83%, indicating that banks are facing more and more complex risks and must continue to improve. The adaptability of risk management to internal and external risk environments, and the effectiveness of risk control. The maintenance of the advanced nature of risk management capabilities relies on the establishment and improvement of the credit risk management system, which requires continuous innovation and integration, and proposes the best choice for risk management models. Jiangxi L Bank was established in 1997 and has experienced a rapid development period in the past ten years. As a typical representative of small and medium-sized commercial banks in the region, it has certain reference in the establishment of credit risk management system, the operation of credit mechanism and internal management significance.This paper uses the case study method, combined with quantitative analysis and comparative analysis, from the perspective of theory and practice, based on the research literature of domestic and foreign scholars, combined with the views of scholars and the case of L Bank, this paper analyzes the credit risk of L bank. The reason why the management system is not comprehensive and firm is mainly due to the problem that the risk management environment is not mature enough and the system is disordered and the applied technologies and methods are backward. Following the problem of finding problems and solving problems, this paper draws heavily on the experience of advanced credit risk management systems at home and abroad, from top3to bottom to the overall situation, and puts forward the general application of risk management system for small and medium-sized commercial banks in China. Recommendations: First, build a comprehensive risk management organizational structure and authority and responsibility mechanism for vertical management to ensure implementation is in place and establish a sound internal control system; second, clarify risk management objectives, especially to identify risk preferences and tolerances to control risks; Third, apply different credit risk assessment methods for different businesses, and strengthen the assessment of market risk, operational risk and cross-risk and residual risk; finally, create a good risk management environment from the credit risk management culture and credit team construction It provides a reference for the stable operation and long-term and healthy development of Chinas small and medium-sized commercial banks.This paper takes L Bank as the object, combs out the main points of case study by reading the relevant literature at home and abroad, and constructs the framework of this paper by means of the method of summary. The first chapter is an introduction, introducing the research background and research significance of this paper, stating the basis of selecting cases, showing the research ideas and methods of this paper, and constructing the basic framework of the article. The second chapter defines the concept of small and medium-sized commercial banks and credit risk, summarizes the credit risk management system of commercial banks and the measurement method of credit risk, and provides a theoretical basis for the analysis. The third chapter introduces the basic situation of L Bank, including the background of establishment and the anti-war situation of operation, as well as the current situation of the construction of credit risk management system. The fourth chapter first analyzes the representative problems of L Bank credit management system from four aspects: organizational structure, management objectives, risk measurement technology and method, management environment and principles, and provides key research elements for the case study below. The fifth chapter mainly summarizes the advanced experience of domestic and foreign banks in the credit risk management system, and provides the direction for the final improvement of the credit risk management system of small and medium-sized commercial banks in China. The sixth chapter starts from the bank governance and management structure, and puts forward some suggestions on the improvement of the credit risk management system of small and medium-sized commercial banks in China through the single case of L Bank. On the basis of the detailed investigation of L4Banks operating data, combined with theoretical knowledge to sum up the problem and put forward practical countermeasures, has certain theoretical and practical significance. But throughout the full-text study, I have limited knowledge, practical ability and social experience, there are still many shortcomings in the article, such as incomplete data acquisition, leading to the possibility of information asymmetry, the paper analysis is not deep enough and so on. At the same time, in view of my limited level of knowledge, the regions small commercial banks how to interface with government policy and other macro-issues are not deep enough understanding, need to further study. In future related research, the sample size and data volume will be expanded as much as possible, using advanced analytical methods.Key words: small and medium-sized commercial banks; credit risk; Jiangxi L Bank; credit risk management system1绪论1绪论1.1研究背景及意义 1.1.1研究背景我国的中小商业银行可界定为：除政策性及五大国有银行（含交通银行）之 外的以股份制为组织形式、资产等规模相对较小的商业银行，主要类型有：股份 制商业银行（包括全国及区域性股份制）、农业商业银行、农村商业银行、农村 合作银行及农村信用社等。近几十年里，中小商业银行在全国各省、各城市中陆 续成立，至2018年底，我国共有各类中小商业银行共4027家，总资产115.94万 亿元，总负债107.29万亿元，占中国各类银行业金融机构比重分别为43.22%和 43.52%，从资产与负债规模的市场占比来看，总体规模已经超载大型商业银行 (36.67%和36.65%)。中小商业银行的成立与发展，有效的适应和满足了金融服 务行业的新层次和新要求，在一定程度上填充了因国有商业银行收缩而造成的市 场空白，以满足普通群众对融资的需求，这对经济整体发展、民生及国家的宏观 运行均有着深远的社会意义。伴随着中小商业银行市场份额的扩大及规模的形成，越来越多的管理及风险 问题开始暴露，其中银行业核心经营板块一一信贷管理中的信贷风险，在中小商 业银行中显得尤为突出。首先体现出的问题就是中小商业银行风险防范和化解机 制不健全，抗风险能力短板显现，最直接的表现就是不良资产增加，不良率持续 走高。根据银监局披露的主要监管指标数据，从表1-1可以看到，2016年至2018 年，我国商业银行不良贷款由15118亿元增长至20252亿元，其中大型商业银行 不良贷款余额维持较为稳定，而中小商业银行不良贷款余额及不良率均呈攀升状 态，增长最快的为农村商业银行，2016年至2018年，不良贷款余额增幅达127.92%。表1-1 2016年-2018年间业银行不良贷款及不良率情况2018 年2017 年2016 年银行类型不良贷款余不良不良贷款余不良不良贷款余不良额（亿元）贷款率额（亿元）贷款率额（亿元）贷款率大型商业银行77441.41%77251.53%77611.68%股份制商业银行43881.71%38511.71%34071.74%城市商业银行26601.79%18231.52%14981.48%民营银行160.53%80.53%/农村商业银行53543.96%35663.16%23492.49%外资银行900.69%850.70%1030.93%合计202521.83%170581.75%151181.75%中小商业银行信贷风险管理体系研究一一以江西L银行为例图1-1 2016-2018各金融机构不良贷款余额一监表（单位：亿元）还有一个问题是中国中小商业银行范围较小，业务也过于局限和狭隘，在市 场竞争中缺乏核心的竞争力，同时融资成本较为高昂，普通群众难以负担，又没 有政府的支持，因而造成盈利不高、亏损较多的局面。而相关部门的监管要求却 并未因中小商业银行的业务量偏小而放松力度，因此在自身发展要求及监管力度 的双重压力下，中小商业银行化解不良资产的机制缺乏良好的建立环境，这就造 成中小商业银行总是处于风险频发的中心，风险机制空缺明显。综上可以看出，近来年我国中小商业银行总体经营及发展态势良好，但信贷 风险隐患依旧存在，建立良好的信贷风险管理体系仍为当今我国中小商业银行不 得不正视的一个问题，做好中小商业银行信贷风险管理体系建设研宄，于中小商 业银行风险管理建设、良好的经营发展规划甚至稳定的金融市场运行都有着重要 意义。1.1.2研究意义(1)理论意义目前国内外专家学者对银行业风险的研宄的现有成果，对提高商业银行的风 险水平发挥了很好的指导作用，为风险管理理论的发展和丰富做出了相当的贡献。 经本人对近年来研宄成果的查阅，单独针对中小商业银行信贷风险管理进行系统 研宄，发现它们在风险管理方面仍有较大欠缺，虽然，但由于中小商业银行国有 商业银行对于风险管