III
Abstract
The Study of Credit Risk Management
on Commercial Enterprise for Jilin Branch of Agricultural Bank of
China: Taking Eurasia Group as a Case Study
Credit of commercial enterprises is an important asset business in commercial
banks, which is one of main ways for commercial banks to make profits. However,
risks come along with profits. The commercial banks that want to get the profits have
to shoulder risks and uncertainty. Under this situation, financial security becomes
vital for the commercial banks. In recent years, the high rate of irrecoverable loans of
commercial banks has become the prime threat to the safety of capital. Commercial
enterprises kept defrauding financial data in order to get higher rate in credit ratings,
which ignored the principle of good faith. Therefore methods for controlling and
dissolving the credit risk are the significant field that the commercial banks should
put more emphasis on.
This study will take the process of Jilin branch of Agricultural Bank of China
providing credit for Changchun Eurasia Group as an example, starting with the
recognition and determination of credit risk, then providing advices to establish
effective risk prevention mechanism, finally summarizing the specific measures for
controlling the credit risk of commercial banks. This paper will help the commercial
banks to prevent and avoid credit risk from the practical level, and also fulfill the
purposes of commercial banks, which are safety, liquidity and profitability.
This paper consists of three main parts:
The first part will include the introduction of Eurasia Group, the analysis of the
credit process and the existence of credit risks. The risks come from 3 aspects, which
are the enterprise itself, the bank management and the measurement of risks.
In the second part, reasons of above risks will be analyzed and discussed. The
sources of credit risks will be divided into two parts: external risk from the market
and the internal risk in enterprise project.II
切监管贷款流向和资金挪用
本文以经济管理学理论为指导，采用的分析方法是定性、定量分析相结合；
行文思路以发现问题为始、中段分析问题、最后以解决问题为终，表格和图片
的详加解说贯穿始终，使整个授信过程一目了然、易于理解；同时应用了实证
研究分析法，以农业银行对长春欧亚集团信贷业务的整套操作流程为实例，为
抽象的商企信贷风险控制理论给出了详尽而具体的阐释
文章最后对整个研究过程进行了总结，指出本文与同领域的学术论文相比，
在数据收集和研究方法上的独特之处，同时也指出了本文存在的不足。作者对
授信风险控制的论题研究并不会止步于此，随着日后工作业务范围的不断拓宽
和对商企授信项目实地考察的深入，将不断填充和完善这一论题的整体框架和
关键细节
关键词：
农业银行，商业企业，授信风险管理I
摘 要
中国农业银行吉林省分行商业企业客户授信风险管理研究
——以欧亚集团为例
对商业企业的授信信贷业务是商业银行核心的资产业务，是商业银行取得
商业利润的重要途径，风险与利润相匹配，商企信贷业务同时也面临着由多种
不确定性带来的高风险。而商业银行日常工作中首先要防范的就是资金运作的
不安全，因为资金安全是银行生存发展的根本基石，对以利润为目标的商业银
行至关重要。近年来商业银行的不良贷款率持续攀高、商企背离诚实信用原则
弄虚作假的案件更是多见，对商业银行资金运作的安全性构成了严重威胁。因
此，提高识别信贷业务潜在风险的能力、在发放贷款前和发放贷款后有效地防
范、控制和化解信用发放过程中的风险，已是商业银行在对商企授信过程中首
要解决的问题
本文以商业企业长春欧亚集团为例，详述了中国农业银行吉林省分行对其
授信的具体流程，从识别和确定信贷风险潜在的环节入手，继而为建立起有效
的风险预警防控机制建言，最后归纳出控制商业银行信贷风险的具体措施，从
现实层面推动商业银行把防范和规避信贷风险的举措落到实处，实现中国农业
银行对商企授信操作的安全性、流动性和效益性的三统一
文章的主体由三部分构成:首先，简介对长春欧亚集团的授信过程，将此项
授业务中存在的风险点归纳为三个层面：一是企业自身层面、二是银行经营管
理层面，三是风险的度量和评估层面；其次，探讨和剖析以上三个不同层面的
风险产生的原因，其来源主要可分为两大方面：一是来自企业外部的风险，二
是企业项目自身伴随的风险；最后，结合对欧亚集团授信业务的特点和以往总
结的业务经验，总结出防范和化解授信风险的有效方法和措施：一是建立起项
目预警监测指标，二是加强信贷总量的管理和项目的分类管理，三是在贷后密IV
The Final part will provide effective measures to guard security against credit
risk, which by means of establishment of an early warning system to monitor the final
use of loan flow and to predict the total amount of credit needed by the commercial
enterprises.
This paper will take economic management theories as guidance, and mix the
qualitative analysis with the quantitative analysis. To detect problems first, then to
analyze the reasons of problems, and finally to provide solutions to problems. What is
more, this study will use the empirical research method, which will take Eurasia
Group as a case study.
At the end of this paper, a brief summary on the whole research process will be
made. Moreover, the differences in data collection and research methods from existed
paper will be shown. Finally, I will continue to supplement the key details on the
topic of credit risk management.
Key Words:
agricultural bank, commercial enterprise, credit risk management