小微企业是国民经济发展的中坚力量，在市场主体中占据十分重要的位置，不仅 为国家贡献了大量的生产总值和税收，而且带动了丰富的城乡劳动力就业和科技创新。 但综合来看，由于小微企业具有天然的弱质性特征，不同程度地存在公司治理结构不 完善、经营管理不健全、担保途径普遍缺乏等问题和不足，造成小微企业在金融服务 的可得性和普惠性方面处于弱势地位。占据“重要位置”却处于“劣势地位”的矛盾，是 目前小微企业发展必须要解决的瓶颈问题。近年来，国内各商业银行将支持小微企业 作为创新转型发展的重要路径，积极跟进各项金融服务政策措施。但由于经济下行压 力的影响，小微企业经营出现困难，造成逾期或无力偿还贷款的问题。贷款不良率的 提高，使商业银行不得不面对发展目标和风控目标的矛盾。基于以上两个矛盾，商业 银行如何在现有经验做法的基础上，总结积累工作成效，明确自身存在不足，改进完 善发展策略，对于政府、银行、企业三者共赢发展，都具有十分重要的意义。 近年来，中国农业银行S分行积极拓展小微企业金融服务创新，在2018年成功 推出专门服务小微企业发展的“金穗惠工贷”产品，为实体经济持续健康发展注入新的 “金融血液”。本文采用案例分析、实地调研、文献研究等方法，以中国农业银行S分 行小微企业“金穗惠工贷”为案例，首先介绍了中国农业银行S分行的基本情况，将S 市小微企业生产经营状况和融资需求作为案例背景，并介绍了“金穗惠工贷”产品推出 过程，简要概述了“金穗惠工贷”产品方案。其次，从项目管理、风险控制、产品收益 等三个方面对该金融产品进行了绩效分析，同时指出了目前在实施过程中存在的问题。 最后，分别从客户选择、产品创新、风险管控等三个方面提出了产品优化对策和建议， 以期为国内类似地区商业银行金融服务提供借鉴和参考。 关键词：商业银行；小微企业；金融服务；风险补偿基金 I ABSTRACT As the backbone of national economy, small and micro enterprises (SMEs) not only make a positive contribution to the growth of GDP and tax revenue for the country, but also drive a large number of employment and innovation, acting a very important role in the market. However, SMEs are in a weak position in terms of the availability and universality of financial services due to their natural weak characteristics, such as incomplete corporate governance structure, imperfect operation and management, and lack of guarantee forms. The contradiction of acting an “important role” while being in a “inferior position” is the bottleneck problem that must be solved for the development of SMEs at present. In recent years, commercial banks take the development of SMEs as an important approach of innovation and take plenty of measures for SMEs. However, due to the pressure of economic downward in recent years, SMEs have encountered difficulties in operation, resulting in overdue or unable to repay loans. With the increase of loan non-performing rate, commercial banks have to face the contradiction between the goal of development and the goal of risk control. Based on the above two contradictions, how commercial banks find out their own shortcomings, improve the strategy of financial service for SMEs, develop a new approach of financial services for SMEs, has vast importance for the governments, banks and enterprises. In recent years, the S branch of Agricultural Bank of China (ABC) has actively expanded a lot of financial service innovations for SMEs. In 2018, it successfully launched the “Jinsui Huigong Loan” (JH Loan) which specifically serves the development of SMEs, injecting new “financial blood” into the sustained and healthy development of the real economy. Methods adopted in this paper include case analysis, investigation and literature survey. Taking the JH Loan for SMEs in the S branch of ABC as a case, firstly this paper introduces the basic situation of the S branch of ABC, and takes the situation of production and financing demand of SMEs in S city as the case background. Thus, it introduces the launching process of JH Loan, and briefly summarizes the product scheme of JH Loan. Secondly, the performance of the financial product is analyzed from three aspects: project management, risk control and product revenue. And the problems existing in the implementation process are pointed out at the same time. Finally, the countermeasures and suggestions of strategic optimization are put forward from three aspects: customer selection, product innovation and risk control, in order to provide reference for the II financial services of commercial banks in similar regions. KEYWORDS: commercial banks; small and micro enterprises; financial services; risk compensation fund 1 目 录 第一章 绪论 ................................................................................................... 1 第一节 研究背景和意义 ............................................................................................... 1 一、研究背景 ................................................................................................................ 1 二、研究意义 ................................................................................................................ 2 第二节 国内外研究现状 ............................................................................................... 2 一、国外研究现状 ........................................................................................................ 2 二、国内研究现状 ........................................................................................................ 4 第三节 研究思路和方法 ............................................................................................... 5 一、研究思路 ................................................................................................................ 5 二、研究方法 ................................................................................................................ 5 第四节 创新和不足之处 ............................................................................................... 6 一、创新之处 ................................................................................................................ 6 二、不足之处 ................................................................................................................ 6 第二章 概念界定和理论基础 ....................................................................... 8 第一节 相关概念界定 ................................................................................................... 8 一、小微企业划分标准 ................................................................................................ 8 二、小微企业融资方式 ................................................................................................ 9 三、小微企业信贷业务 .............................................................................................. 10 第二节 相关理论基础 ................................................................................................. 10 一、信息不对称理论 .................................................................................................. 10 二、信贷配给理论 ...................................................................................................... 10 三、市场细分理论 ...................................................................................................... 11 第三章 案例介绍 ......................................................................................... 12 第一节 中国农业银行S分行基本情况 ..................................................................... 12 第二节 “金融惠工贷”案例背景 .................................................................................. 12 一、S市小微企业生产经营状况 ............................................................................... 12 二、S市小微企业融资需求 ....................................................................................... 14 2 第三节 “金穗惠工贷”推出过程 .................................................................................. 18 一、摸清小微企业融资需求 ...................................................................................... 18 二、制定管理办法和操作规程 .................................................................................. 18 三、建立业务管理组织机构 ............................