神木农村商业银行信贷风险管理研究

摘要I论文题目：□□□学科（专业）或学位类别（领域）：会计硕士（必须与封面一致）学位申请人：□□□指导教师：□□□摘要农村商业银行在建立之初往往把“立足中小企业，服务本地经济”作为自己的经营战略，担负起发展地方经济、扶持中小企业的重任，对稳定区域经济、促进社会和谐发展起到了十分重要的作用。但是，由于我国银行体系的特殊性，四大国有商业银行占据了国内金融市场的绝大部分份额，因此，更多的专家学者是将研究的重点在国有商业银行上，而忽视了农村商业银行这样一个较为特殊的群体，对农村商业银行所特有的信贷风险也缺乏关注。农村商业银行的信贷风险管理水平的提高是一个系统的过程，它不是一蹴而就的，需要持续的改进完善。而认真研究农村商业银行在信贷管理方面存在的难题，找到实用的改善措施，帮助其提高资产质量，加快发展，对推动地方经济、建设和谐社会都有着重要的意义。本文将研究视角放在农村商业银行这一新兴金融力量上，以神木农村商业银行为例，对农村商业银行的的信贷风险管理问题进行分析研究。通过对该行信贷风险管理现状的调查分析，透过新增不良贷款现象，分析农村商业银行信贷风险管理存在的问题：包括农村商业银行风险管理缺乏独立性，信贷风险管理发展水平严重滞后，信贷风险地区和行业集中度高，信贷管理内部控制制度不完善等。接着本文分析了产生信贷风险主要原因：包括历史遗留原因，银行内控机制、银行信贷管理机制不健全、信贷操作不规范、信贷员综合素质不高等银行内部原因，和社会信用环境缺失、信用体系不健全等等。最后根据前述分析结果，本文针对性地提出完善农村商业银行信贷风险管理的政策与建议：包括完善公司治理结构，健全风险管理体系；加强商业银行内部管理制度建设，规范信贷操作规程；建立科学的信贷风险预警体系；不断完善和优化授信评级系统；加强信贷文化的建设等。关键词：农村商业银行；信贷；风险管理；神木XX大学（学院、研究所）会计硕士专业学位论文IITitle：□□□SpecialityorProfessionalFields：MasterofProfessionalAccounting（必须与封面一致）Applicant：□□□Supervisor：□□□AbstractInthebeginning,ruralcommercialbankstendtoBasedonSMESandservethelocaleconomyasitsbusinessstrategy,hasplayedanimportantroleintakingonthelocaleconomy,supportingSMESandstabilizingtheregionaleconomy,promotingtheharmoniousdevelopmentofsociety.However,duetothespecialnatureofthebankingsystemthatthefourmajorstate-ownedcommercialbanksaccountforthemajorityshareofthedomesticfinancialmarket,somoreexpertsandscholarsfocusthestudyonthestate-ownedcommercialbanks,justneglectoftheruralcommercialbankswhichisaspecialgroupandtheitscreditriskislackofattention.RaisingthelevelofcreditriskmanagementoftheRuralCommercialBanksisasystematicprocessandneedtocontinuetoimprove.BystudyingtheproblemsoftheRuralCommercialBanksincreditmanagement,andfindpracticalimprovementmeasures.It’shavegreatsignificanceinimprovingthequalityofassetsandpromotingthelocaleconomyandbuildingaHarmoniousSociety.Thisarticlewillexaminetheperspectiveontheruralcommercialbankswhichistheemergingfinancialstrength,andtoShenbmuRuralCommercialBankasanexample.BytheSurveyandAnalysisofcreditriskmanagementandtheincreasingNon-performingloans,analysisoftheproblemofRuralCommercialBankCreditRiskManagement:includinglackofindependenceofriskmanagement,Creditriskmanagementseriouslylagsbehindthelevelofdevelopment,highconcentrationofcreditrisk,otherinternalcontrolsystemisimperfectandsoon.Thenthisarticleanalysesthemainreasonforthecreditrisk:includingofhistoricalreasons,internalcontrolmechanismofbanksisnotperfect.non-standardcreditoperationsandsomeExternalcauses,suchaslackofsocialcreditenvironment.Inthelast,thispaperputsforwardsomepoliciesandproposalsaboutimprovingcreditriskmanagementoftheruralcommercialbanks:includingimprovingthecorporategovernancestructure,strengtheningRiskmanagementsystemandtheinternalmanagementsystem,standardoperatingproceduresofcredit,establishingearlywarningsystemaboutcreditrisk,continuouslyimprovingthecreditratingsystem,strengtheningthecreditculturebuildingandsoon.KEYWORDS:RuralCommercialBank；Credit；RiskManagement；Shenmu目录III目录1绪论......................................................................................................................................11.1研究背景及意义............................................................................................................11.1.1研究背景..................................................................................................................11.1.2研究目的及意义.....................................................................................................21.2国内外研究综述............................................................................................................21.2.1国外文献综述.........................................................................................................21.2.2国内文献综述.........................................................................................................41.2.3文献评述.................................................................................................................41.3研究内容及研究方法....................................................................................................51.3.1研究内容.................................................................................................................51.3.2研究方法.................................................................................................................52农村商业银行信贷风险管理概述......................................................................................62.1农村商业银行发展历史................................................................................................62.2农村商业银行发展现状................................................................................................62.3农村商业银行贷款种类................................................................................................72.4自然人农户类贷款五级分类......................................................................................112.5农村商业银行信贷风险分析、识别、评估及处理..................................................122.5.1农村商业银行信贷风险分析...............................................................................122.5.2农村商业银行信贷分析的识别........................