I 摘要 随着改革开放的不断深入，国外先进的金融理念渐渐进入我国，对我国金融 业的发展起到了极大的促进作用。A 银行作为五大国有商业银行之一，为了响应 国家政策号召，也引进了一些国外优秀的金融产品和金融理念，其中，为了促进 中小企业的发展，提高对中小企业信贷的业务收益，同时控制中小企业的信贷风 险，2007 年从新加坡引进了淡马锡“信贷工厂”模式。“信贷工厂”模式与常规 中小企业信贷产品最大的不同之处就在于其尽职免责制度的提出，即“失职问责， 尽职免责”。 自 2009 年以来，我国银行业监管部门多次下文要求各商业银行建立尽职免责 制度，而 A 银行淡马锡“信贷工厂”尽职免责的产品设计理念与监管部门所提出 的要求相吻合，都是为了保护客户经理拓展中小企业贷款业务的积极性，因此， 在初期推广过程中受到了基层机构和客户经理的广泛欢迎，但是，经实践发现， 尽职免责制度在执行过程中遇到了很多困难而难于执行和推进。以 A 银行四川省 分行为例，自 2009 年开展中小企业贷款业务至今，近 10 年来没有任何一笔中小 企业不良贷款相关人员被最终认定为尽职免责，这种现象引起了本文的关注，并 开始引发思考，是什么原因导致了尽职免责没有得到实施？为了进一步推行该制 度，改进措施又是什么？基于此，本文利用信息经济学分析了商业银行中小企业 不良贷款尽职免责执行中遇到的困难，并提出了解决措施。 本文认为，造成尽职免责难于执行的原因是多方面的，一方面是因为责任认 定本身的信息不对称性、不可证实性、核实成本高和时间效率低；另一方面还有 监管要求、信贷政策等现实因素的影响。如果要进一步推进尽职免责，商业银行 就应该运用科技金融的力量从产品上发力，从机构考核、客户经理队伍培养等方 面充分发挥激励机制作用，同时要建立健全尽职免责的制度规范和机制，多种举 措综合发力打破目前尽职免责面临的困境，才能以此激发中小企业贷款从业人员 拓展业务的信心，切实保护其积极性，最终促进商业银行改善中小企业贷款业务 的质效，为国家经济健康发展保驾护航。 关键词：中小企业不良贷款，尽职免责，对策研究。ABSTRACT II ABSTRACT With the deepening of reform and opening up, foreign advanced financial concepts have gradually entered China, which has greatly promoted the development of China's financial industry. A bank as one of the five big state-owned commercial Banks, in response to national policy, also introduced some excellent foreign financial products and financial concept, among them, in order to promote the development of small and medium-sized enterprises, improve the sme credit, to control the credit risk of small and medium-sized enterprises (SMEs), introduced in 2007 from Singapore temasek credit factory pattern. The biggest difference between bank A temasek's credit factory mode and conventional SME credit products is the proposal of due diligence exemption, that is, dereliction of duty accountability, due diligence exemption. Duty exemption system is designed to protect the enthusiasm of customer manager to develop small and medium-sized enterprise loan business, since 2009, banking supervision departments issued several documents require commercial Banks to set up A due diligence exemption system, and A bank temasek credit factory duty exemption product design concept and in conformity with the regulators of the proposed requirements, therefore, the product by the grassroots organizations and in the process of the early promotion of customer manager widely welcomed. Due diligence, however, it was found that exemption system encountered many difficulties during the implementation and difficult to perform and propulsion, with A bank branch in sichuan province as an example, since 2009 to carry out the small and medium-sized enterprise loan business, nearly 10 years without any non-performing loans of small and medium-sized enterprises related personnel is decided to do A disclaimer, this phenomenon has aroused the attention of this paper, and start thinking cause and what causes the due diligence liability has not been implemented, based on this, the use of information economics, this paper analysed the commercial bank non-performing loans of small and medium-sized enterprises due diligence of difficulties during the implementation of the liability, and puts forward the solutions. This paper argues that the cause of difficult to perform due diligence relief is various, on the one hand, because of the responsibility identification itself information asymmetry, cannot be confirmed, to verify the high cost and time efficiency is low, onABSTRACT III the other hand there are regulatory requirements, credit policy and realistic factors, if you want to further advance due diligence exemption, commercial Banks should use the power of the financial power from the products of science and technology, from institutional assessment, to foster customer manager team fully give play to the role of incentive mechanism, and to set up a sound system of duty exemption rules and mechanisms, a variety of measures comprehensive power to break the dilemma facing the due diligence liability, In order to stimulate the confidence of SMEs loan practitioners to expand business, to protect their enthusiasm, and ultimately to promote commercial Banks to improve the quality and efficiency of SMEs loan business, for the healthy development of the national economy escort. Key words: non-performing loans of small and medium-sized enterprises, due diligence exemption, countermeasure research.目录 IV 目录 第一章 绪论.....................................................................................................................1 1.1 论文选题背景....................................................................................................1 1.2 研究的意义........................................................................................................2 1.3 国内外相关研究状况........................................................................................2 1.3.1 国内研究状况.........................................................................................2 1.3.2 国外研究状况.........................................................................................3 1.3.3 对现有文献的评述.................................................................................4 1.4 研究方法............................................................................................................4 1.5 研究内容............................................................................................................5 1.6 可能的创新点....................................................................................................6 1.7 本章小结.............................................................................................................7 第二章 尽职免责概念及其经济学分析.........................................................................8 2.1 金融创新理论....................................................................................................8 2.2 委托代理理论....................................................................................................8 2.3 商业银行与客户经理之间的委托代理模型....................................................9 2.4 尽职免责的经济学分析..................................................................................11 2.4.1 中小企业的划分标准及不良贷款定义...............................................11 2.4.1.1 中小企业的划分标准....................................................................11 2.4.1.2 不良贷款的定义及分类................................................................12 2.4.2 失职问责与尽职免责的定义...............................................................12 2.4.3 失职问责与尽职免责提法的由来及初衷...........................................13 2.4.4 尽职免责难于执行的经济学分析.......................................................14 2.4.4.1 信息不对称性................................................................................14 2.4.4.2 不可证实性....................................................................................14 2.4.4.3 核实成本高....................................................................................14 2.4.4.4 时间效率低....................................................................................15 2.4.5 尽职免责难于执行的现实