分类号 U D C
密级编 号
专业硕士学位论文
R 农商银行小微企业信贷风险管理研究
Research on Credit Risk Management of Small and Micro
Enterprises of R Rural Commercial Bank
学位申请人： 郜磊
指 导 教 师 ： 邓国取 教授
合 作 教 师 ： 许巧玲高级会计师
专 业 领 域 ： 工商管理
学 位 类 别 ：工商管理硕士
2022 年 12 月 独创性声明
本人声明，所呈交的论文是我个人在导师指导下完成的研究工作及取得的研
究成果。据我所知，文中除了特别加以标注和致谢的地方外，不包含其他人已经
发表或撰写过的研究成果，也不包含为获得河南科技大学或其它教育机构的其他
学位或证书而使用过的材料。与我一同工作的同志对本研究所做的任何贡献均已
在论文中作了明确的说明并表示了谢意。
研究生签名：
日 期：2022 年 12 月 9 日
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研究生签名：导师签名：
日 期：2022 年 12 月 9 日 摘要
摘 要
伴随我国社会主义市场经济的改革与发展，小微企业逐渐成为重要的市场经
济主体。由于大多数小微企业存在财务制度不健全、管理水平有限、缺乏竞争
力、无合适担保物等情形，形成与银行之间的信息不对称，造成了目前小微企业
“贷款难、贷款贵、利率高”等一系列问题，不仅小微企业信贷需求无法满足，
商业银行的小微企业信贷业务运行及发展也面临巨大的风险考验。
本文以 R 农商银行为研究对象，综合运用文献研究、专家访谈、定性归纳
等方法，着重剖析 R 农商银行小微企业信贷风险管理中的内部环境、风险识
别、风险评估与风险应对四个方面内容，从中发现R 农商银行小微企业信贷业
务在运行过程中其风险管理方面存在组织机构不健全、人员素质有待提高、信贷
文化建设落后、信用指标缺乏针对性、评级模型有待优化、存续期管理比较粗
放、全流程履职缺位等问题，并运用信贷风险管理相关理论进行了详细剖析。
为了解决小微企业信贷风险管理中存在的缺陷及问题，本文一方面针对信贷
风险管理各个流程节点提出进一步优化策略，主要包括：明确风险管理职责、优
化信贷风险识别与评估模型、严格准入管理、实施分层次移位管理、提高内部评
级精准度、细化资产质量分类、明确风险应对的原则、提升风险应对能力等内
容；另一方面，在重构信贷业务流程、加强信贷从业人员管理的基础上，借助引
入的信贷风险管理考核机制，从信贷资产质量、内外部管理、重点风险、合规性
评价四个口径对营销分支机构进行全面再考核，形成信贷风险管理过程与要素考
核机制的相互补充。同时，为了保障信贷风险管理策略建议的顺利实施，从改进
组织机构管理模式、提高信贷人员素质和丰富信贷风险管理文化内涵方面提出了
保障措施。
关 键 词：商业银行；小微企业；信贷；风险管理
论文类型：应用类
选题来源：自选
I ABSTRACT
ABSTRACT
With the reform and development of China;s socialist market economy, small and
micro enterprises have gradually become an important market economy subject.
Because most small and micro enterprises have imperfect financial system, limited
management level, lack of competitiveness, and lack of appropriate collateral,
information asymmetry with banks has formed, resulting in a series of problems such
as "difficult loans, expensive loans, and high interest rates" of small and micro
enterprises. Not only can the credit demand of small and micro enterprises not be met,
but the operation and development of commercial banks; small and micro enterprise
credit business also face huge risk tests.
This paper takes Rural Commercial Bank R as the research object, and
comprehensively uses literature research, expert interview, qualitative induction and
other methods to analyze the internal environment, risk identification, risk assessment
and risk response in the credit risk management of small and micro enterprises of
Rural Commercial Bank R, from which it is found that the risk management of the
credit business of small and micro enterprises of Rural Commercial Bank R is
imperfect in the process of operation, and the quality of personnel needs to be
improved The construction of credit culture is backward, credit indicators are lack of
pertinence, rating models need to be optimized, duration management is relatively
extensive, and the whole process performance is vacant, and the relevant theories of
credit risk management are used to analyze in detail.
In order to solve the defects and problems in credit risk management of small and
micro enterprises, on the one hand, this paper proposes further optimization strategies
for each process node of credit risk management, mainly including: defining risk
management responsibilities, optimizing credit risk identification and evaluation
models, strict access management, implementing hierarchical shift management,
improving the accuracy of internal ratings, refining asset quality classification, and
defining the principles of risk response Improve risk response capability and other
contents; On the other hand, on the basis of restructuring the credit business process
and strengthening the management of credit practitioners, with the help of the
introduced credit risk management assessment mechanism, the marketing branches
were comprehensively reassessed from the four dimensions of credit asset quality,
II ABSTRACT
internal and external management, key risks and compliance evaluation, forming a
mutual complement between the credit risk management process and the factor
assessment mechanism. At the same time, in order to ensure the smooth
implementation of the credit risk management strategy recommendations, this paper
proposes safeguard measures from the aspects of improving the organizational
management mode, improving the quality of credit personnel and enriching the
cultural connotation of credit risk management.
KEY WORDS: Commercial bank; Small andmicro enterprises; Credit; Risk
management
Dissertation type: Application
Subject source: Self selected topic
III