摘要：融资难是制约我国中小企业发展的瓶颈，而中小企业难以从商
业银行获得贷款的主要原因就是其信贷风险识别、度量和控制管理存
在较大难度，目前我国商业银行的中小企业信贷风险管理体系并不完
善，为规避信贷风险，商业银行通常选择和具备一定经济实力的大型
企业合作。本研究选取长沙银行作为个案，研究我国商业银行的中小
企业信贷风险管理，不仅能够从理论上归纳信贷风险管理的流程、模
型以及方法，还能从实践上分析长沙银行信贷风险管理现状，为长沙
银行信贷风险控制提供实践指导，也为我国商业银行信贷风险规避提
供理论参考

研究采用理论研究与实证研究相结合的方法商业银行中小企业
信贷风险管理进行深入探讨。理论研究部分，包含四项内容，中小企
业信贷风险界定、种类、成因及风险管理流程、中小企业信贷风险识
别、中小企业信贷风险模型分析、中小企业信贷风险管理控制方法，
理论研究的目的是为实证研究提供理论基础

实证研究部分，主要通过选取长沙银行作为个案对该银行中小企
业信贷风险管理进行案例分析，采用“现状-问题-措施”的规范模式
进行实证分析。首先，对长沙银行中小企业信贷风险管理现状进行研
究，通过分析长沙银行信贷业务、中小企业信贷业务的发展特点，进
而分析其中小企业信贷风险特点和信贷风险管理特征，主要是对长沙
银行中小企业信贷风险进行识别。另外，现状分析部分还对长沙银行II
中小企业信贷风险度量进行研究，采用 Logistic 模型构建风险指标体
系和统计分析，确定长沙银行中小企业信贷风险的主要作用机制，以
及影响程度，为问题的分析与策略的提出奠定基础。对长沙银行中小
企业信贷风险管理现状分析后，根据分析结果对长沙银行中小企业信
贷风险管理存在的问题进行归纳

最后，结合理论研究与实证研究结果，提出长沙银行信贷风险识
别、度量和控制措施，具体从风险管理理念、风险管理流程、人才培
养机制、风险度量机制、风险管理的创新性等多角度进行分析，为长
沙银行中小企业信贷风险管理提供决策建议，也为我国商业银行中小
企业信贷风险管理效率的提升提供实践指导

关键词：商业银行；中小企业；信贷风险；长沙银行；Logistic 模型III
RESEARCH OF CREDIT RISK MANAGEMENT OF
MEDIUM AND SMALL-SIZED ENTERPRISES IN
COMMERCIAL BANK——A CASE STUDY OF
CHANGSHA BANK
ABSTRACT:Financing has been a bottleneck of restricting the
development of SMEs, and the main reason it is difficult for SMEs to
obtain loans from commercial banks is its credit risk identification,
measurement and control and management there is a big difficulty, at
present China39;s commercial banks39; credit risk management system for
SMEs not perfect, to hedge credit risk, commercial banks usually choose
and have a certain economic strength of large enterprises. This study
selected Changsha Bank as a case study SME credit risk management of
China39;s commercial banks, not only to induction of credit risk
management processes, models and methods in theory, but also analyzes
risk management in Changsha bank credit from the practice, Changsha
Bank credit risk control to provide practical guidance, but also for China39;s
commercial banks to provide a theoretical reference credit risk aversion.
Study the theoretical research and empirical research method of
combining the commercial Banks to small and medium-sized enterprise
credit risk management for further discussion. Theoretical study part,
including four content, small and medium-sized enterprise credit riskIV
definition, types, causes and the risk management process, the small and
medium-sized enterprise credit risk identification, analysis of small and
medium-sized enterprise credit risk model, small and medium-sized
enterprise credit risk management, control method, theoretical research is
the purpose of providing theoretical basis for empirical research.
Empirical research part, mainly through selecting Changsha as a
case to the bank of small and medium-sized enterprise credit risk
management case analysis, the status quo - question - the specification
of the model for empirical analysis. First, bank for small and
medium-sized enterprises in Changsha, and study the present situation
and problems of credit risk management, through the analysis of
Changsha bank credit business, the development of small and
medium-sized enterprise credit business characteristics, then analysis the
features of small business credit risk and credit risk management
characteristics, mainly in Changsha bank for small and medium-sized
enterprises credit risk identification. In addition, current situation analysis
of Changsha bank for small and medium-sized enterprises credit risk
measurement, risk using Logistic model to build the index system and
statistical analysis to determine the Changsha bank mechanism, the main
function of small and medium-sized enterprise credit risk as well as the
influence degree, lay a foundation for analysis and strategy of the
problem are presented. In Changsha after the bank of small andV
medium-sized enterprise credit risk management present situation
analysis, according to the analysis results of bank of Changsha,
summarized the problems existing in the small and medium-sized
enterprise credit risk management.
Finally, combined with the theoretical research and empirical
research results, put forward the Changsha bank credit risk identification,
measurement and control measures, concrete from the concept of risk
management, risk management process, the talent training mechanism,
the mechanism of risk measurement, risk management innovation is
analyzed from multiple perspectives, such as for Changsha bank credit
risk management of small and medium-sized enterprises to provide policy
recommendations, also for our country to promote the efficiency of
commercial bank credit risk management of small and medium-sized
enterprises provide practice guidance.
Keywords: Commercial Banks; Small and medium-sized enterprises;
Credit risk; Bank of Changsha; Logistic ModelVII
目 录
摘要..... I
ABSTRACT........... III
第 1 章 绪论.......... 1
1.1 研究背景及意义 1
1.2 国内外研究现状 2
1.2.1 国外研究现状......... 2
1.2.2 国内研究现状......... 3
1.2.3 研究述评. 5
1.3 研究内容与方法 6
1.3.1 研究内容. 6
1.3.2 研究方法. 6
1.4 研究创新之处.. 7
第 2 章 中小企业信贷风险管理理论.. 9
2.1 中小企业信贷风险界定、种类、成因...... 9
2.1.1 中小企业信贷风险管理的界定....... 9
2.1.2 中小企业信贷风险的种类........... 9
2.1.3 中小企业信贷风险成因 10
2.2 中小企业信贷风险管理流程. 12
2.2.1 信贷风险识别........ 12
2.2.2 风险度量与评估...... 13
2.2.3 风险应对与控制...... 13VIII
2.2.4 风险管理效果评价.... 13
2.3 中小企业信贷风险模型分析. 13
2.3.1 信贷风险传统模型.... 13
2.3.2 信贷风险模型—Logistic 模型 ..... 14
2.4 信贷风险管理理论......... 15
2.4.1 资金总库理论........ 15
2.4.2 信息不对称理论...... 16
2.4.3 中小企业信贷风险控制方法 ........ 16
第 3 章 长沙银行中小企业信贷风险管理问题分析. 19
3.1 长沙银行信贷业务发展特点. 19
3.1.1 长沙银行简介........ 19
3.1.2 基于财务指标的长沙银行信贷业务风险分析...... 20
3.2 长沙银行中小企业信贷业务发展概况..... 22
3.2.1 中小企业信贷业务规模与结构...... 22
3.2.2 中小企业不良贷款情况 25
3.3 长沙银行中小企业信贷风险特征......... 27
3.3.1 贷款期限风险特征—集中于中短期贷款.......... 27
3.3.2 欧亿·体育（中国）有限公司风险特征—制造、快消零售业较高.......... 27
3.3.3 存在不可忽视的道德风险.......... 28
3.4 长沙银行中小企业信贷风险存在的问题... 28
3.4.1 信贷风险管理体系不健全.......... 28
3.4.2 风险管控能力不足.... 29IX
3.4.3 中小企业信贷产品单一 30
3.4.4 中小企业信贷人员管理机制不健全.. 31
第 4 章 长沙银行中小企业信贷风险管理对策措施. 33
4.1 强化长沙银行中小企业信贷风险度量分析. 33
4.1.1 信贷风险评估指标选取 33
4.1.2 信贷风险评估指标数据来源........ 35
4.1.3 基于 Logistic 的中小企业信贷风险度量分析..... 35
4.2 完善长沙银行中小企业信贷风险管理体系. 38
4.2.1 建立独立的中小企业贷款业务部进行风险控制.... 38
4.2.2 采用内部评级法管理信贷风险...... 38
4.2.3 信贷风险管理部门分工明确........ 39
4.3 严格控制中小企业信贷风险管理流程..... 41
4.3.1 细化贷