银行信贷审查是信贷业务的重要工作，是防范信贷风险、优化银行资产配置、 调整客户结构和实施银行发展战略的重要环节。银行信贷审查的重要性就在于其 所承载的多重工作职责和岗位责任。一个银行的风险管理水平和经营好坏直接受 到银行信贷审查管理工作的好坏的影响。银行信贷审查的职责缺失或管理水平的 低下，最严重的后果可能就是导致银行资产质量的恶化，银行信贷风险爆发，银 行因无法化解这些致命的危机而倒闭关门。因此银行内部信贷管理在维持商业银 行的正常运行中有着举足轻重的地位，信贷管理的好坏也直接影响着商业银行的 盈利状况，也是实现商业银行信贷资产安全性、流动性、盈利性的最主要手段。 因此，对于商业银行而言，信贷管理是银行管理系统的重要组成部分，对信贷资 产经营的成败有着十分重要的意义。 这种严峻的形势下，银行信贷风险的管理水平将直接影响到商业银行今后的 成长与发展。本文结合国内外先进的信贷风险管理理论和方法，对国内尤其是城 市商业银行的信贷管理模式进行深入研究。以 HR 银行为范例，从银行一线工作 人员的视角，紧密结合当前宏观经济政策和行业发展情况，从银行利益出发，以 信贷的整个过程为研究思路，从 HR 银行的财务状况与其信贷风险管理体系的角 度对 HR 银行的信贷风险进行了识别，找出了 HR 银行目前在信贷风险管理上存 在的问题：客户经理贷前识别不规范、贷中审查方式过于单一、贷后检查不全面， 完全依赖系统预警机制、信贷风险责任主体难以明确、信贷管理部门之间缺乏权 利制衡、信贷管理制度不健全等。最后运用理论联系实际的方法，对 HR 银行的 信贷风险管理提出了相关的改进策略。主要有强化贷前管理的规范性、提高贷中 管理的准确性、加强贷后管理的全面性、健全信贷风险预警机制、加强信贷部门 内部横向约束机制与完善组织管理制度等等。通过本文的研究，希望对 HR 银行 更好发展的同时，也能够对其他商业银行在信贷风险管理上提供一定的经验借鉴。 关键词：风险管理；信贷风险；内部管理；HR 银行II Abstract Bank credit review is an important part of the credit business and an important part of preventing credit risk, optimizing bank asset allocation, adjusting customer structure and implementing bank development strategies. The importance of bank credit review lies in the multiple job responsibilities and job responsibilities it carries. The level of risk management and the quality of a bank's risk management are directly affected by the quality of bank credit review management. The lack of responsibilities of bank credit review or the low level of management, the most serious consequence may be the deterioration of bank asset quality, the outbreak of bank credit risk, and the bank's failure to resolve these deadly crises. Therefore, the internal credit management of banks plays an important role in maintaining the normal operation of commercial banks. The quality of credit management also directly affects the profitability of commercial banks, and is also the most important to realize the security, liquidity and profitability of commercial banks' credit assets. means. Therefore, for commercial banks, credit management is an important part of the bank management system, and it is of great significance to the success or failure of credit asset management. Under such a severe situation, the management level of bank credit risk will directly affect the future growth and development of commercial banks. This paper combines the advanced credit risk management theories and methods at home and abroad to conduct in-depth research on the credit management model of domestic and especially city commercial banks. Taking HR Bank as an example, from the perspective of the frontline staff of the bank, closely combining the current macroeconomic policies and industry development, starting from the interests of the bank, taking the whole process of credit as the research idea, from the financial status of HR Bank and its credit risk management organization From the perspective of the system, the credit risk of HR Bank is identified, and the problems existing in HR Bank's current credit risk management are identified: the customer manager's pre-loan identification is not standardized, the loan review method is too single, and the post-loan inspection is not comprehensive. Relying on the system early warning mechanism, the credit risk responsibility subject is difficult to clarify, the credit management department lacks checks and balances, and the credit management system is not perfect. Finally, using the theory and the actual method, the related improvement strategy of HR Bank's credit risk management is proposed. It mainly strengthens the normative management of pre-III lending loans, improves the accuracy of lending management, strengthens the comprehensiveness of post-lending management, establishes and improves the credit risk early warning mechanism, strengthens the internal horizontal restraint mechanism of the credit department, and improves the organizational management system. Through the research in this paper, I hope that HR Bank can provide better experience in credit risk management for other commercial banks. KEY WORDS: risk management; credit risk; internal management; HR BankIV 目 录 摘要...........................................................I Abstract ......................................................II 第 1 章 导论....................................................1 1.1 选题背景及意义..........................................1 1.1.1 选题背景..........................................1 1.1.2 选题意义..........................................2 1.2 国内外研究综述..........................................3 1.2.1 国内文献综述......................................3 1.2.2 国外文献综述......................................5 1.2.3 研究评述..........................................6 1.3 研究思路与研究方法......................................7 1.3.1 研究思路..........................................7 1.3.2 研究方法..........................................7 1.4 研究结构与文章框架......................................7 1.4.1 研究结构..........................................7 1.4.2 文章框架..............................................8 1.5 主要创新点..............................................9 第 2 章 理论基础...............................................10 2.1 商业银行信贷风险的相关概念界定.........................10 2.1.1 信贷风险的内涵...................................10 2.1.2 商业银行存在的主要信贷风险种类...................10 2.1.3 信贷风险的特征...................................12 2.2 风险管理的理论基础.....................................13 2.2.1 信息不对称理论...................................13 2.2.2 信用脆弱性理论...................................13 2.2.3 金融内在脆弱性理论...............................14 2.2.4 信贷风险的管理理论...............................15 第 3 章 HR 银行信贷风险管理现状分析 ............................16 3.1 HR 银行概况 ............................................16 3.2 HR 银行信贷业务开展的基本现状 ..........................17 3.2.1 HR 银行贷款质量与贷款结构分析 ....................17 3.2.2 HR 银行资本充足率分析 ............................19V 3.2.3 HR 银行贷款前十大行业与前十大客户分析 ............20 3.3 HR 银行信贷风险管理体系分析 ............................22 3.3.1 HR 银行信贷风险管理流程分析 .....................23 3.3.2 HR 银行信贷风险预警机制分析 ......................26 第 4 章 HR 银行信贷风险管理存在的问题分析 ......................30 4.1 客户经理贷前识别不规范.................................30 4.2 贷中审查方式过于单一...................................30 4.3 贷后检查不全面，完全依赖系统预警机制...................31 4.4 信贷风险责任主体难以明确...............................31 4.5 信贷管理部门之间缺乏权利制衡...........................33 4.6 信贷管理制度不健全.....................................33 第 5 章 HR 银行信贷风险管理优化措施 ............................35 5.1 花旗银行信贷风险管理成功经验借鉴.......................35 5.1.1 “三权分立”的贷款审批组织架构...................36 5.1.2 首席风险官管理体制...............................36 5.1.3 信贷审批委员会审批贷款投票制.....................37 5.2 HR 银行信贷风险管理优化对策 ...........................37 5.2.1 强化贷前管理的规范性.............................37 5.2.2 提高贷中管理的准确性.................