十八大之后，我国经济进入了“三期叠加”的特定时期，商业银行整体的资产质 量受到影响，不良贷款逐年增加，不良贷款率已经处在一个较高的水平。Y银行作为 一家年轻的股份制商业银行，正面临着各类风险不断增加的隐患，不良贷款的增加， 不良贷款率的升高，已经严重危害了Y银行健康稳定的发展。 本文以相关理论为指导，运用比较分析法对我国商业银行总体不良贷款现状及Y 银行不良贷款现状进行了对比分析，然后运用定性定量相结合的分析方法，从宏观经 济环境、外部监管、Y银行内部经营管理三大方面对Y银行不良贷款形成的原因进行 研究，并根据影响Y银行不良贷款形成的原因，提出相应的防范对策。研究结果表明， 从宏观经济方面看，金融行业是顺周期行业，我国的宏观经济增长放缓、通货膨胀上 升，贸易保护主义加剧，使得Y银行的不良贷款不断增加，不良贷款率逐渐升高；稳 健的货币政策和积极的财政政策的配合实施，使我国经济由高速发展转变为中高速发 展，造成企业还款压力不断增大，也使Y银行的资产质量受到影响；从监管部门方面 看，边际收紧的监管政策，打破了金融行业存在的系统性风险，短期内对金融市场各 个子市场都产生了一定冲击，尤其对近年来非信贷业务发展迅猛的部分商业银行影响 不容忽视，也造成了Y银行不良贷款的增加及不良贷款率的升高；从Y银行内部管 理方面看，Y银行对贷款客户的选择，贷前、贷中、贷后环节存在的不尽职行为，这 些操作风险的存在，都为Y银行不良贷款的形成提供了可乘之机。 本文通过对Y银行不良贷款的形成原因的研究，提出防范Y银行不良贷款形成 的对策，为Y银行减少不良贷款的形成，降低不良贷款率，提高信贷资产质量，进而 为Y银行能够健康稳定的发展具有十分重要的现实意义。 关键词:Y银行；不良贷款；成因；防范对策 II Abstract After the 18th National Congress, China's economy entered a specific period of "three phases superposition". The overall asset quality of commercial banks was affected, and the number of non-performing loans increased year by year. As a young joint-stock commercial bank, Bank Y is facing the dangers of increasing risks, the increase of non-performing loans and the increase of non-performing loan ratio. Has seriously jeopardized Y Bank's healthy and stable development. Under the guidance of relevant theories, this paper makes a comparative analysis of the general non-performing loan situation of commercial banks in China and the non-performing loan status of Y bank by using comparative analysis method, and then applies the qualitative and quantitative analysis method to analyze the macro-economic environment. This paper studies the causes of the formation of non-performing loans in Bank Y from three aspects of external supervision and internal management of Bank Y, and puts forward corresponding countermeasures according to the reasons that affect the formation of non-performing loans in Bank Y. The results show that the financial industry is a pro-cyclical industry in terms of macro-economy, and the macro-economic growth of our country is slowing, inflation is rising, and trade protectionism is increasing. With the continuous increase of non-performing loans, the rate of non-performing loans is gradually rising. The implementation of the prudent monetary policy and the active fiscal policy has transformed our economy from a high speed development to a medium and high speed development, resulting in an increasing pressure on enterprises to repay their debts. This has also affected the asset quality of Bank Y; from the regulatory level, the marginal tightening of regulatory policies has broken the systemic risks existing in the financial industry and has had a certain impact on the various sub-markets of the financial market in the short term. In particular, the impact on some commercial banks with the rapid development of non-credit business in recent years can not be ignored, which also causes the increase of non-performing loans and the increase of non-performing loan ratio in Bank Y. In terms of internal management, the choice of bank Y to the loan customers, the dutiful behavior existing in the pre-loan, and post-loan links, and the existence of these operational risks, all provide an opportunity for the formation of non-performing loans in Bank Y. III Based on the study of the causes of the formation of non-performing loans in Bank Y, this paper puts forward some countermeasures to prevent the formation of non-performing loans in Bank Y, so as to reduce the formation of non-performing loans, reduce the rate of non-performing loans, and improve the quality of credit assets in Bank Y. Thus, Y Bank can be healthy and stable development has a very important practical significance. Key words: Y bank; Non-performing loan; cause of formation; Preventive measures V 目 录 第一章 绪论......................................................................................................................-1- 1.1 研究背景.....................................................................................................................-1- 1.2 研究目的和意义.........................................................................................................-2- 1.2.1 研究目的..........................................................................................................-2- 1.2.2 研究意义..........................................................................................................-2- 1.3 研究思路、内容和方法.............................................................................................-2- 1.3.1 研究思路、内容..............................................................................................-2- 1.3.2 研究方法..........................................................................................................-4- 第二章 不良贷款相关文献与理论概述..........................................................................-5- 2.1 不良贷款定义及分类.................................................................................................-5- 2.2 不良贷款相关文献.....................................................................................................-6- 2.2.1 国外研究现状..................................................................................................-6- 2.2.2 国内研究现状..................................................................................................-6- 2.2.3 文献评述..........................................................................................................-7- 2.3 相关理论概述.............................................................................................................-7- 2.3.1 货币脆弱性理论..............................................................................................-7- 2.3.2 信用脆弱性理论..............................................................................................-8- 2.3.3 金融机构脆弱性理论......................................................................................-8- 2.3.4 信息不对称理论..............................................................................................-8- 2.3.5 风险传染性理论..............................................................................................-9- 第三章 Y银行不良贷款现状分析........................................-11- 3.1 我国商业银行不良贷款现状分析...........................................................................-11- 3.1.1 商业银行不良贷款概况................................................................................-11- 3.1.2 不同类型商业银行不良贷款对比分析........................................................-12- 3.1.3 我国商业银行不良贷款总体评述................................................................-15- 3.2 Y银行概况...............................................................................................................-15- 3.2.1 Y银行背景介绍............................................................................................-15- 3.2.2 Y银行经营管理情况....................................................................................-16- 3.2.3 Y银行贷款发放操作流程............................................................................-17- VI 3.2.4 Y银行贷款业务投向情况............................................................