党的十九大报告中提出要“深化科技体制改革”“加强对中小企业创新的支 持，促进科技成果转化”。科技型小微企业有活跃的创新能力，是促进科技成果 转化的重要生力军。然而由于我国科技型小微企业的发展历史较短，受支持力度 不够，导致科技型小微企业在我国的发展始终没有达到应有的效果。科技型小微 企业有资金投入大、高技术要求、高附加值和高风险的特征，正是由于这些特征， 导致科技型小微企业融资难、发展难，同时也使得科技型小微企业信贷业务成为 违约风险的集中高发地。为了能够促进科技型小微企业顺利融资、助力创新驱动 发展战略，其信贷风险的评价与防范成为当下一个重要的研究课题。 本文以科技型小微企业信贷风险为切入点，旨在促进提升商业银行科技型小 微企业信贷风险的评价与防范水平，本文首先分析了科技型小微企业信贷背景和 意义，罗列出国内外学者当前的研究现状并予以分析评述，证实了用 WBS-RBS 研 究科技型小微企业信贷风险的可行性和迫切性；其次本文根据相关研究，严格界 定了科技型小微企业的概念和范围，同时以风险管理理论、委托—代理理论和内 部控制理论作为本文研究的理论基础；再次，本文以 HB 银行科技型小微企业信 贷过程中可能出现的各类风险和商业银行信贷全过程为基础，构建了 WBS-RBS 风 险识别矩阵，通过德尔菲法、定量分析法识别出科技型小微企业信贷中各类风险 发生的可能性、频率等，评价 HB 银行科技型小微企业信贷风险；最后，本文针 对 WBS-RBS 风险识别矩阵识别出的高风险、中等风险和低风险这三类风险，提出 了具体的应对措施，促进商业银行更好地进行科技型小微企业信贷风险评价与防 范。 关键词：HB 银行 科技型小微企业 WBS-RBS 矩阵 信贷风险STUDY ON CREDIT RISK ASSESSMENTAND PREVENTION OF TECHNOLOGY-BASED SMALL AND MICRO ENTERPRISE OF HB BANK ABSTRACT The report to the 19th national congress of the communist party of China calls for deepening reform of the science and technology systemandstrengthening support for innovation in small-medium-sized enterprises and promoting the transformation of scientific and technological achievements. Technology-based small and micro enterprise have active innovation ability and are important new force to promote the transformation of scientific and technological achievements.However, due to the short history of the development of Technology-based small and micro enterprises in China and the lack of support, the development of Technology-based small and micro enterprises in China has always not reached the desired effect. Technology-based small and micro enterprises have the characteristics of large capital investment, high technical requirements, high added value and high risk. It is precisely because of these characteristics that it is difficult for Technology-based small and micro enterprises to raise funds and develop. At the same time, the credit business of Technology-based small and micro enterprises has become the focus of high incidence of default risk.In order to promote the smooth financing and innovation-driven development strategy of Technology-based small and micro enterprises, the evaluation and prevention of credit risk has become an important research topic. This paper takes the credit risk of Technology-based small and micro enterprise as the entry point, aiming at promoting the commercial Banks’ evaluation and prevention level of Technology-based small and micro enterprise’s credit risk.Firstly, this paper analyzes the background and significance of credit for small and micro technology-based enterprises, lists the current research status of domestic and foreign scholars, analyzes and comments on them, and confirms the feasibility and urgency of using WBS-RBS to study credit risks of small and micro technology-based enterprises.Secondly, this paper strictly defines the concept and scope of technology-based small and micro enterprises based on relevant research, and takes risk management theory, principal-agent theory and internal control theory as the theoretical basis of this paper.Again, based on the HB bank technology-based small micro enterprise credit may occur in the process of all kinds of risks and the wholeprocess of commercial bank credit as the foundation, constructs the WBS-RBS risk identification matrix, through expert interview, field investigation method to identify all kinds of risks in technology-based small micro enterprise credit risk, frequency, etc., technology-based small micro enterprise credit risk evaluation of HB bank.Finally, this paper proposes specific countermeasures to the three types of risks identified by the WBS-RBS risk identification matrix, namely high risk, medium risk and low risk, so as to promote commercial Banks to better evaluate and prevent the credit risks of Technology-based small and micro enterprise. KEY WORDS ： HB bank Technology-based small and micro enterprise WBS-RBS matrix credit risk目 录 1 绪论...........................................................................................................1 1.1 选题背景..................................................................................................................1 1.2 选题意义..................................................................................................................2 1.3 国内外研究综述......................................................................................................3 1.3.1 国内研究综述......................................................................................................3 1.3.2 国外研究综述......................................................................................................5 1.3.3 国内外研究现状评述..........................................................................................6 1.4 本文研究思路与方法..............................................................................................6 1.4.1 本文研究方法......................................................................................................6 1.4.2 本文研究思路及技术路线图..............................................................................7 1.5 本文的创新点..........................................................................................................7 2 相关概念的界定与理论基础..................................................................8 2.1 相关概念的界定......................................................................................................8 2.1.1 小微企业的概念..................................................................................................8 2.1.2 科技型小微企业的概念......................................................................................9 2.1.3 信贷风险的定义..................................................................................................9 2.1.4 科技型小微企业信贷风险的特点....................................................................10 2.2 理论基础................................................................................................................11 2.2.1 风险管理理论....................................................................................................11 2.2.2 委托—代理理论................................................................................................12 2.2.3 信息不对称理论................................................................................................14 2.2.4 内部控制理论....................................................................................................15 3 HB 银行科技型小微企业信贷风险的识别...........................................17 3.1 HB 银行科技型小微企业信贷概述......................................................................17 3.1.1 HB 银行信贷业务概况......................................................................................17 3.1.2 HB 银行科技型小微企业信贷背景..................................................................17 3.1.3 HB 银行科技型中小企业信贷流程..................................................................18 3.1.4 HB 银行科技型小微企业信贷模式分析..........................................................20 3.2 WBS-RBS 风险识别矩阵的构建............................................................................21 3.2.1 HB 银行科技型小微企业信贷风险的 WBS 构建............