摘要
I
摘要
近年来我国政府高度重视中小企业的发展。党中央国务院多次出台政策要求商
业银行强化对中小企业的金融服务；财政部在财税政策方面放宽了中小企业和涉农贷
款核销要求，以便于商业银行加快中小企业不良贷款处置；山东省各级地方政府陆续
出台中小企业风险补偿担保代偿等政策，鼓励银行机构加大对中小企业的金融支持
银监会亦先后出台系列政策制度，不断强化银行机构对中小企业金融服务的要求，明
确在当前经济环境下更应对中小企业提供持续的稳定的信贷支持但由于目前国内
外多变复杂的经济环境影响，中小企业所面临的融资难、经营压力大经营成本高等
问题更为显著中小企业之间交织的担保圈链进一步加大了风险管理难度，导致中小
企业不良率比各项贷款的平均不良率明显要高
论文首先对商业银行中小企业信贷资产的种类及相关要素进行了归纳，并从宏观
经济运行及信贷业务整体情况对 ZB 分行信贷业务开展的背景进行了阐述。通过对
ZB 分行中小企业不良贷款累计历史数据的分析，得出其不良贷款的行业机构时间
金额担保方式分布情况。其次，采取理论与实践相结合的方法，对不良贷款的成因
进行了分析，对比前述的不良贷款分布，主要从宏观经济下行、机构管理不到位、人
员配备不足、信贷投放计划制定不合理、不良责任认定标准的制定及过于注重担保方
式等方面进行了分析。最后，提出了具体的控制不良贷款六大方面对策和建议，包括：
在今后的业务发展中应加强行业的前瞻性选择和支持，健全机构差异化的管理要求，
完善人员的培训机制，因时制宜制定发展指标，完善不良责任认定标准，关注第一还
款来源。同时，本文对已形成的不良贷款也提出了相应的化解手段建议

关键词：中小企业；不良贷款；成因分析；对策研究山东理工大学硕士学位论文 ABSTRACT
II
ABSTRACT
In recent years, our country attaches great importance to the development of Small
and medium-sized enterprises. The Party Central Committee and the State Council issued
many policies requiring commercial banks to strengthen financial services to SMEs. In
addition ,the Ministry of finance loosen the writing off requirements of SME and
agricultural loans in terms of fiscal policies, so that the commercial bank can speed up
handling non-performing loans. Governments at all levels of Shandong province have been
introducing guarantee and risk compensation policies to encourage greater financial
support for SMEs.
The CBRC has also introduced a series of policies to strengthen financial services to
SMEs, declaring that in current economic SMEs should be supported with sustained credit.
But affected by the complicated domestic and international economic situation, the
problem of operating pressure，rising costs, financing difficulties faced by SMEs become
more prominent. The guarantee circle between the small and medium-sized enterprises
increase the difficulty of risk management，resulting a higher non-performing rate than that
of other loans.
In this paper， the author firstly describes the types of commercial bank credit assets
and the related factors. Then discussing the macroeconomic and credit business situation of
ZB branch. And through the accumulated historical data analysis, the distributions of
non-performing loans in industry，institutions，amounts，and guarantee are adopted.
In the next place, this paper adopts the combination of theory and practice ,analyzing
the causes of non-performing loans. Comparing the distribution of the non-performing
loans， the author mainly focus on the analysis of economic downturn， poor inner
management， understaffed situation， unreasonable credit plan， standard of liability
determination of non-performing loans and too much emphasis on guarantee.
Finally， through the analysis of the causes of non-performing loans， in the future
business development we should strengthen the forward-looking selection and support，
sound differentiated management requirementst training mechanism ， appropri
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