I 摘要 2018年3月，党中央、国务院下发《关于规范金融机构资产管理业务的指 导意见》（下称“资管新规”），指出各金融机构应根据“服务实体经济、防控 金融风险、深化金融改革”的总体要求。目前商业银行在资管新规要求下，均在 大力发展普惠金融，重点支持实体企业，尤其是中小企业。但由于中小企业信用 违约风险比较高，为规避风险，加强对中小企业信贷风险的控制就显得尤为重要。 ZG银行泰安分行已关注到不良贷款的快速爆发，将中小企业风险管控作为重中 之重，加大了信贷管理考核占比，力争做到中小企业信贷业务风险管控到位。但 是ZG银行泰安分行的中小企业信贷业务依旧发生风险率较高，因此在这样的背 景下选择本课题进行研究，对中小企业信贷的各个环节进行梳理，探索新的信贷 风险控制方式，有利于提升ZG银行泰安分行中小企业信贷管理水平，降低中小 企业信贷风险。 本研究综合运用归纳演绎法、比较分析法、文献分析法，依托广义风险管理 理论，风险资产管理理论，信贷风险控制理论进行分析，遵循“提出问题——分 析问题——解决问题”的主旨思路进行了较为深入的研究。研究的主要内容分为 五个部分：第一部分是绪论，第二部分是相关概念和理论基础，第三部分ZG银 行泰安分行中小企业信贷风险控制的现状，第四部分是ZG银行泰安分行中小企 业贷款风险控制存在的问题和原因分析，第五部分是加强ZG银行泰安分行中小 企业贷款风险控制的对策。 研究指出ZG银行泰安分行中小企业贷款风险发生的主要问题在于审贷流程 不严格，受中小企业法人信用意识影响严重，风险防范无明确的五级分类标准， 信贷员道德风险突出等。出现问题的原因主要在于：中小企业贷款风险控制的政 策法规不健全导致审贷无法可依；中小企业管理模式由法人直接管理，受外界干 涉较少，导致法人行为对企业有极大影响；信用评级管理受地域差异等界定困难， 从而中小企业贷款风险的分类管理未能因地制宜进行实施而造成了不规范；中小 企业主善于实施各种营销技巧，导致分行贷款风险控制的内部寻租问题严重。基 于此，提出了四个方面的对策：其中完善ZG银行泰安分行中小企业贷款风险防 范政策法规方面提出了强化中小企业贷款风险防范外部政策的支持，建立完善的 中小企业贷款风险防范制度，加大政府支持的同时，减少行政干预；加强中小企 摘要 II 业贷款风险评级管理方面提出了注重中小企业法人良好信用意识的引导与培养； 严格落实中小企业贷款风险的分类管理方面提出了根据各乡镇实际制定中小企 业贷款风险五级分类标准，根据五级分类制定差别化的中小企业贷款风险跟踪管 理制度，完善不良贷款准备金制度。同时，从组织、人事、技术、文化四个方面 构建ZG银行泰安分行中小企业信贷风险控制的保障机制。 关键词：中小企业；信贷风险；风险控制 Abstract III Abstract In March 2018, the State Council issued the Guiding Opinions on Regulating the Asset Management Business of Financial Institutions (hereinafter referred to as the "New Regulations on Asset Management"), pointing out that financial institutions should, in accordance with the overall requirements of "serving the real economy, preventing and controlling financial risks, deepening financial reform", firmly guard against and defuse major risk attacks. The decision-making deployment of "Strong Fighting" insists on the bottom line thinking of strictly controlling risks, and adheres to the fundamental goal of serving the real economy. At present, commercial banks are vigorously developing Inclusive Finance under the requirements of the new capital management regulations. However, due to the high risk of credit default of SMEs, in order to avoid the risk, it is particularly important to strengthen the control of credit risk of SMEs. ZG Bank Taian Branch has paid great attention to the rapid rebound of non-performing loans, taking credit risk management and control as a top priority, increasing the proportion of credit management assessment, and striving to achieve credit risk management and control in place. However, ZG Bank's Taian Branch's SME credit business still has a high risk. Therefore, under this background, this topic will be selected for research, and all aspects of SME credit will be sorted out, and new credit risk control methods will be explored, which will help improve ZG. Bank Taian Branch's SME credit management level reduces the credit risk of SMEs. This study uses induction and deduction method, comparative analysis method, literature analysis method, relying on the generalized risk management theory, risk assets management theory, credit risk control theory for analysis, followed the main idea of "raising problems - analyzing problems - solving problems" carried out a more in-depth study. The third part is the current situation of credit risk control for SMEs in Tai'an Branch of ZG Bank, the fourth part is the analysis of the problems and causes of SMEs'loan risk control in Tai'an Branch of ZG Bank, and the fifth part is the analysis of the reasons. The study points out that the main problems of SME loan risk in Tai'an Branch of Abstract IV ZG Bank are that the process of loan examination is not strict, the credit awareness of SMEs is seriously affected, there is no clear five-level classification criterion for risk prevention, and the moral hazard of credit officers is prominent. The main reasons for the problems are as follows: the imperfect policies and regulations on loan risk control of small and medium-sized enterprises lead to the impossibility of credit examination and approval; the management mode of small and medium-sized enterprises is directly managed by legal persons and less interference from outside, which results in the great influence of legal persons'behavior on enterprises; and the credit rating management is difficult to define by regional differences, so that it is small and medium-sized. The classification management of enterprise loan risk has not been carried out according to local conditions, which results in irregularities; the owners of small and medium-sized enterprises are good at implementing various marketing techniques, which leads to serious internal rent-seeking problems in the risk control of branch loans. Based on this, this paper puts forward four countermeasures to strengthen the risk control of SMEs'loans in Tai'an Branch of ZG Bank. In the aspect of improving the policies and regulations of SMEs' loan risk prevention in Tai'an Branch of ZG Bank, it puts forward strengthening the support of external policies for SMEs'loan risk prevention, and establishing perfect SMEs' loan risk prevention. In terms of strengthening the management of loan risk rating for SMEs, it puts forward the guidance and cultivation of good credit awareness of SMEs as legal persons, implements the "joint guarantee" SMEs loan model, and transfers the risks of SMEs brought by production and operation to third parties. In order to implement the classification management of SMEs'loan risk, it is proposed to formulate five-level classification criteria for SMEs' loan risk according to the actual situation of each township, to formulate differentiated SMEs'loan risk tracking management system according to the five-level classification, to improve the non-performing loan reserve system, and to comprehensively reduce the risk prevention of SMEs' loan. In terms of internal rent-seeking space, it is proposed to strengthen the training of credit officers'professional literacy, clarify the joint and several responsibilities of loan examiners of small and medium-sized enterprises, and strengthen the incentive V mechanism for controlling the non-performing rate of loans of small and medium-sized enterprises. At the same time, from the four aspects of organization, personnel, technology and culture, we construct the guarantee mechanism of credit risk control for SMEs in Tai'an Branch of ZG Bank. Keywords: SMEs; Credit risk; Risk control Abstract 目 录 VI 目 录 第1章 绪论 .................... 1 1.1研究背景 ................. 1 1.2国内外研究现状 ..... 1 1.2.1国外研究现状 ... 1 1.2.2国内研究现状 ... 3 1.2.3文献评述 ........... 6 1.3研究目的和意义 ..... 7 1.3.1研究目的 ........... 7 1.3.2研究意义 ........... 7 1.4研究内容与方法 ..... 8 1.4.1研究内容 ........... 8 1.4.2研究方法 ........... 8 1.5创新之处 ................. 9 第2章 基本概念和理论基础 ..................... 10 2.1基本概念界定 .......