我国商业银行的信贷需求日益多样化，这导致商业信贷业务逐步从最初的流动资金贷 款扩大到固定资产贷款、银行承兑汇票、银行承兑汇票贴现、股票质押贷款、外汇质押贷 款、银团贷款和有追索权国内保理等业务。可见，商业贷款的种类、数量正在逐步扩大。 与其他商业银行业务相比，企业经营性贷款具有贷款金额大、对商业银行总体贷款质量起 决定性作用、客户地域分散且风险点相对明显的特点。现今，中小企业占据所有规模企业 的比重越来越大，承担的社会责任也越来越重要。中小企业对于我国经济发展、就业形势、 科技发展等等起到关键作用。随着市场中中小企业的占比越来越大，因此中小企业经营性 贷款的健康发展就关系到商业银行企业经营性贷款的质量、商业银行的可持续健康发展以 及中小企业的健康发展。 正是基于这样的背景下，站在C银行的角度对中小企业经营性贷款风险管理展开深入的 讨论。针对C银行对中小企业经营性贷款风险管理的现状以及目前存在的问题，结合现今我 国中小企业经营性贷款业务发展现状，探究C银行开展中小企业经营性贷款时的有效风险管 理，从而达到合规经营，尽可能防范中小企业经营性贷款带来的信贷风险，最终使C银行能 可持续健康发展。 本文采用了国内外文献查阅的方法、理论分析法和案例分析的方法。选定以D公司为案 例标的公司，从研究的思路与方法看，确定本文的总体思路是由上至下、由外至内的研究 路线。首先站在C银行的角度，对D公司所处的外部环境带来的风险进行分析。包括了宏观 因素带来的风险分析和行业因素带来的风险分析。然后，在由外至内分析D公司的所处的企 业生命周期和财务状况。文章中运用到企业生命周期理论从初创、成长、成熟、衰退四个 维度出发对D公司所处的生命周期阶段进行评判。同时，在研究中运用到了财务分析理论， ii 通过会计的角度去审视D公司的经营问题。针对信贷的特点选取了与偿债能力相关的指标进 行分析，并为授信提供了相应的会计依据。最后运用信息不对称理论，从C银行所处信息劣 势与C银行所处信息优势进行详尽分析。在经过由外至内的分析后找出C银行针对D公司中小 企业经营性贷款所存在的问题。反思在C银行对D公司授信过程中出现的问题，以此来探究 到底哪些要素是影响目前中小企业经营性贷款的关键风险点并针对风险点提出相应的解决 办法。提出相应应对措施的同时根据C银行中存在的风险管理问题进行风险评价，并提出针 对风险管理的合理化建议。为银行业同行受理中小企业经营性贷款业务风险管理提供了理 论及现实依据，具备一定的实操意义和现实意义。 关键词：商业银行；中小企业经营性贷款；风险管理；风险评价 iii Cbank'sriskmanagementofoperatingloanstosmall andmedium-sizedenterprises--TakecompanyDfor example Abstract China'scommercialBankshaveincreasinglydiversifieddemandforcredit,whichleadsto thegradualexpansionofcommercialcreditbusinessfromtheinitialworkingcapitalloanto fixedassetloan,bankacceptancebill,bankacceptancebilldiscount,stockpledgeloan,foreign exchangepledgeloan,syndicatedloananddomesticfactoringwithrecourse.Itcanbeseenthat thetypesandquantitiesofcommercialloansaregraduallyexpandingparedwithother commercialBanks,operatingloansofenterpriseshavethecharacteristicsoflargeloanamount, decisiveroleintheoverallloanqualityofcommercialBanks,scatteredcustomersandrelatively obviousriskpoints.Nowadays,smallandmedium-sizedenterprisesaccountforanincreasing proportionofenterprisesofallsizes,andtheirsocialresponsibilitiesarebecomingmoreand moreimportant.Smallandmedium-sizedenterprisesplayakeyroleinChina'seconomic development,employmentsituationandscientificandtechnologicaldevelopment.Withthe increasingproportionofsmallandmedium-sizedenterprisesinthemarket,thehealthy developmentofbusinessloanstosmallandmedium-sizedenterprisesisrelatedtothequalityof businessloanstocommercialBanks,thesustainableandhealthydevelopmentofcommercial Banksandthehealthydevelopmentofsmallandmedium-sizedenterprises. Inthiscontext,theriskmanagementofoperatingloanstosmeswasdiscussedindepth fromtheperspectiveofCbank.InviewoftheCbankforsmallandmedium-sizedenterprises businessloanriskmanagementpresentsituationandtheexistingproblems,combiningwiththe currentourcountrysmallandmedium-sizedenterprisesbusinessloanbusinessdevelopment presentsituation,toexploretheCbanktocarryouteffectiveriskmanagementofsmalland medium-sizedenterprisebusinessloan,soastoachievethecompliancemanagement,asfaras iv possibletopreventthecreditrisksofsmallandmedium-sizedenterprisebusinessloans,can makeCbanksustainablehealthydevelopmentfinally. Thispaperadoptsthemethodsofliteraturereview,theoreticalanalysisandcaseanalysisat homeandabroadpanyDwasselectedasthesubjectofthecase.Fromtheperspectiveof theresearchideasandmethods,thegeneralideaofthispaperwasdeterminedtobetheresearch routefromtoptobottomandfromoutsidetoinside.First,fromtheperspectiveofbankC,it analyzestherisksbroughtbytheexternalenvironmentofcompanyD.Itincludestherisk analysisbroughtbymacrofactorsandtheriskanalysisbroughtbyindustryfactors.Then, analyzeDcompany'slifecycleandfinancialstatusfromtheoutsidetotheinside.Inthispaper, theenterpriselifecycletheoryisappliedtoevaluatethelifecyclestageofcompanyDfrom fourdimensionsofstart-up,growth,maturityanddecline.Atthesametime,thefinancial analysistheoryisappliedinthestudytoexaminetheoperationofcompanyDfromthe perspectiveofaccounting.Accordingtothecharacteristicsofcredit,theindicatorsrelatedto debtpayingabilityareselectedforanalysis,andthecorrespondingaccountingbasisisprovided forcreditgranting.Finally,theinformationasymmetrytheoryisappliedtomakeadetailed analysisfromtheinformationdisadvantagesofbankCandtheinformationadvantagesofbank C.Throughtheanalysisfromtheoutsidetotheinside,itfindsouttheproblemsexistinginthe operatingloansofCbanktothesmallandmedium-sizedenterprisesofDcompany.Reflecton theproblemsintheprocessofCbank'screditgrantingtoDcompany,soastoexplorewhich factorsarethekeyriskpointsaffectingthecurrentoperatingloansofsmallandmedium-sized enterprisesandproposecorrespondingsolutionstotheriskpoints.Inadditiontoputting forwardcorrespondingcountermeasures,riskassessmentwasconductedaccordingtothe existingriskmanagementproblemsinbankC,andreasonableSuggestionsforriskmanagement wereputforward.Itprovidestheoreticalandpracticalbasisforthepeersinthebanking industrytoaccepttheriskmanagementofoperatingloanbusinessofsmallandmedium-sized enterprises,whichhascertainpracticalandpracticalsignificance. KeyWords:CommercialBank;Operatingloanstosmallandmedium-sizedenterprises;Risk v Management;RiskAssessment 目录 摘要..........................................................................................................i Abstract...................................................................................................iii 第1章绪论............................................................................................1 1.1研究背景及意义....................................................................................................1 1.1.1研究背景.......................................................................................................1 1.1.2研究意义.......................................................................................................2 1.2研究方法和内容....................................................................................................3 1.2.1研究方法.......................................................................................................3 1.2.2研究内容.......................................................................................................4 1.3国内外研究现状....................................................................................................4 1.3.1国内研究现状...............................................................................................4 1.3.2国外研究现状...............................................................................................7 第2章相关理论......................................................................................10 2.1信息不对称..........................................................................................................10 2.1.1信息不对称理论..........................................................................................10 2.1.2不对称信息产生信贷风险..........................................................................10 2.1.3逆向选择与信贷风险..................................................................................11 2.2财务分析理论............