中文摘要
信贷资产作为商业银行获取利润的主要来源，其质量的好坏直接关系到商业银
行的经营状况和发展前景，所以说，信贷资产质量把控着商业银行的生死命脉。自
新冠疫情爆发后，疫情常态化给中小企业稳定经营带来了较大的影响，随之也给商
业银行带来了经营风险。随着信贷逾期与不良的频繁爆发，邮储银行H分行中小企
业信贷资产质量也面临着空前巨大考验，因此如何防范中小企业贷款风险，有效解
决信贷风险管理工作中的问题，提高中小企业信贷资产质量对H分行至关重要。
本文以邮储银行H分行为研究对象，运用案例分析法、实证分析法、实地调查
等方法对H分行中小企业信贷风险进行研究。首先，通过梳理国内外相关文献，了
解国内外学者对信贷风险的研究现状；其次，以资产质量分类及信息不对称理论为
指导，对H分行目前发展现状及存在的问题进行研究分析，结合不良案例及自身信
贷工作经历，梳理分析了信贷风险管理存在的问题、成因及影响；最后，针对存在
的问题提出有效控制H分行中小企业信贷风险的措施建议。
对邮储银行H分行中小企业信贷风险的研究，有助于完善H分行信贷风险管理
体系及提升信贷资产质量，希望可为H分行中小企业信贷的发展及风险管理提供一
定的参考和借鉴，也希望对本地区同业信贷风险管理起到一定的借鉴作用。
关键词：信贷风险；不良贷款；风险预警

ABSTRACT
As the main source of profits for commercial banks, the quality of
credit assets is directly related to the operation and development prospects
of commercial banks. Therefore, the quality of credit assets controls the life
and death of commercial banks. Since the outbreak of COVID-19, the
normalization of the epidemic has brought a greater impact on the stable
operation of small and medium-sized enterprises, and has brought business
risks to commercial banks. With the frequent outbreak of overdue and bad
credit, the quality of credit assets of small and medium-sized enterprises in
H branch of postal savings bank is also facing an unprecedented test.
Therefore,how to prevent the loan risk of small and medium-sized
enterprises,effectively solve the problems in credit risk management,and
improve the quality of credit assets of small and medium-sized enterprises is
very important for H branch.
This paper studies the credit risk of small and medium-sized enterprises
in branch H by using the methods of case analysis,empirical analysis and
field investigation. Firstly, by combing the relevant literature at home and
abroad, understand the research status of domestic and foreign scholars on
credit risk; Secondly, under the guidance of asset quality classification and
information asymmetry theory, this paper studies and analyzes the current
development status and existing problems of branch H, and combs and

analyzes the problems, causes and effects of credit risk management in
combination with bad cases and their own credit work experience; Finally,
in view of the existing problems, this paper puts forward countermeasures
and suggestions to effectively control the credit risk of small and
medium-sized enterprises in branch H.
The research on the credit risk of small and medium-sized enterprises
in branch H of postal savings bank will help to improve the credit risk
management system of branch H and improve the quality of credit assets. It
is hoped that it can provide some reference and reference for the
development and risk management of small and medium-sized enterprises in
branch H, and also hoped that it can be used as a reference for interbank
credit risk management in this region.
Key Words: Credit risk;Non-performing loan;Risk warning
。。。以下略