随着我国社会经济发展速度稳步提高，不断涌现的小微企业促进了我国经济 的增长。相关数据显示，目前我国现有的小微企业数量占据所有企业总量的90% 以上。发展到今天，大经济环境下的小微企业，却依然处于不稳定的状态，面临 着生存压力比较大、流通资金少、融资难等问题，使其无法快速成长，为了扩大 规模，不得不经常性发生借贷。由于小微企业本身发展具有一定的限制，各地的 金融机构为了压降不良贷款率，一般情况下会选择不贷或少贷，导致一大批优质 的小微企业客户也被拒之门外。小微企业融资难，其源头就是风险难以控制，商 业银行最关心的是能否按时收回贷款，一旦贷款无法收回，即使银行收取再高的 利息，也难以覆盖贷款本金损失。G银行响应国家政策号召，大力支持小微企业， G银行N分行作为G银行的二级分行，不良贷款率不断攀升使得其小微企业贷 款风险也不断加大，控制风险成为G银行N分行目前发展运营的主要抓手。 本文对G银行N分行的数据进行综合分析，并结合访谈的形式介绍G银行 N分行小微企业信贷业务的发展规模、风险控制现状，同时在分析国内外研究基 础上，梳理了G银行N分行小微企业信贷风险控制的组织构架、控制制度以及 控制流程。针对G银行N分行小微企业信贷控制中的出现的信用风险控制体系 不完善、市场变化不敏感、内控机制不完善、担保方式单一产品创新不够等问题， 结合G银行N分行的实际情况，从信用风险控制、操作风险控制、市场风险控 制、担保风险控制四个方面提出G银行N分行小微企业信贷风险控制的改进措 施，具体有：1）健全小微企业的信用风险评估系统、加强信用风险全流程控制； 2）利用信贷组合分散市场风险、降低小微企业信贷风险控制成本；3）建立小微 企业信贷风险控制组织构架、成立小微企业信贷风险控制团队、制定专门的小微 企业信贷风险控制流程、制定科学合理奖惩制度；4）完善贷款担保信用体系、 创新产品优化担保结构、健全风险化解体系。 商业银行的高质量发展离不开小微企业信贷风险控制，通过对该领域的研 究，希望能帮助G银行N分行解决小微企业信贷风险控制中的问题，在实际工 作中持续完善和改进，进而提高G银行N分行小微企业信贷风险控制能力，保 全资产的质量，更好地促进银行高质量发展。 关键词：商业银行；小微企业；信贷风险；风险控制 II Abstract Thehighqualitydevelopmentofcommercialbanksisinseparablefromthecredit riskcontrolofsmallandmicroenterprises,andthroughtheresearchinthisfield,itis hopedthatitwillhelpGBankNBranchtosolvetheproblemsinthecreditrisk controlofsmallandmicroenterprises,andmakecontinuousimprovementand improvementintheactualwork,thusimprovingtheriskcontrolabilityofGBankN Branch,preservingthequalityofassets,andbetterpromotingthehighquality developmentofthebank. WiththesteadyincreaseinChina'ssocio-economicdevelopment,theemergence ofsmallandmicroenterpriseshascontributedtothegrowthofChina'seconomy. RelevantdatashowthatthenumberofexistingmicroandsmallenterprisesinChina nowaccountsformorethan90%ofthetotalnumberofallenterprises.Development totoday,smallandmicroenterprisesinthelargeeconomicenvironment,butstillin anunstablestate,facingmanyproblems,suchassurvivalpressureisrelativelylarge, lesscirculatingcapital,financingdifficulties,sothattheycannotrisequickly,inorder toexpandthescale,hadtoregularlyoccurborrowing.Asthedevelopmentofsmall andmicroenterprisesitselfhascertainlimitations,financialinstitutionsaroundthe worldinordertosuppresstherateofnon-performingloans,willgenerallychoosenot tolendorlessloan,resultinginalargenumberofhigh-qualitysmallandmicro enterprisecustomersarealsoshutoutofthedoor.Thesourceoffinancingdifficulties forsmallandmicroenterprisesisthattheriskisdifficulttocontrol,commercial banksaremostconcernedaboutwhethertheloancanberecoveredontime,oncethe loancannotberecovered,evenifthebankchargeshighinterestrates,itisdifficultto covertheprincipallossoftheloan.Riskbecomesthemaingraspofthecurrent developmentandoperationofGBankNbranch. ThispaperprovidesacomprehensiveanalysisofthedataofBankGbranch,and introducesthedevelopmentscaleofmicrocreditbusinessandthecurrentstatusof riskcontrolinBankGbranchintheformofaninterview,andalsoanalyzesthe organizationalstructure,controlsystemandcontrolprocessofmicrocreditrisk controlinBankGbranchonthebasisofdomesticandinternationalresearchstatus.In III viewoftheimperfectcreditriskcontrolsystem,insensitivetomarketchanges, imperfectinternalcontrolmechanism,insufficientinnovationofsingleproduct guaranteemode,andotherproblemsinthecreditcontrolofmicroandsmall enterprisesinBankGbranch,andbasedontheactualsituationofBankGbranch,the riskcontrolofmicroandsmallenterprisesinBankGbranchisproposedinfour aspects:creditriskcontrol,operationriskcontrol,marketriskcontrol,guaranteerisk control,andtheriskcontrolofmicroandsmallenterprisesinBankGbranch. Rewardandpunishmentsystem;4)improvetheloanguaranteecreditsystem, innovativeproductstooptimizetheguaranteestructure,andimprovetherisk resolutionsystem. Thehighqualitydevelopmentofcommercialbanksisinseparablefromthecredit riskcontrolofsmallandmicroenterprises,andthroughtheresearchinthisfield,itis hopedthatitcanhelpGBankNbranchtosolvetheproblemsinthecreditriskcontrol ofsmallandmicroenterprises,andintheactualworkofcontinuousimprovementand improvement,andthusimprovetheriskcontrolabilityofGBankNbranch,preserve thequalityofassets,andbetterpromotethehighqualitydevelopmentofbanks. Keywords:CommercialBank;SmallandMicroEnterprises;CreditRisk;risk control IV 目录 摘要............................................................................................................................I Abstract......................................................................................................................II 1引言............................................................................................................................1 1.1研究背景与意义.............................................................................................1 1.1.1研究背景..............................................................................................1 1.1.2研究意义..............................................................................................2 1.2文献综述.........................................................................................................2 1.2.1国外文献综述......................................................................................2 1.2.2国内文献综述......................................................................................4 1.2.3研究评述..............................................................................................5 1.3研究内容与研究方法.....................................................................................6 1.3.1研究内容..............................................................................................6 1.3.2研究方法..............................................................................................6 1.4论文研究框架.................................................................................................7 2相关概念及理论基础................................................................................................8 2.1小微企业信贷风险.........................................................................................8 2.1.1小微企业的概念划分..........................................................................8 2.1.2小微企业信贷业务..............................................................................8 2.1.3小微企业信贷风险特征......................................................................8 2.2信贷风险控制相关理论.................................................................................9 2.2.1麦克米伦缺口理论..............................................................................9 2.2.2信息不对称理论................................................................................10 2.2.3信贷配给理论....................................................................................10 2.2.4内部控制理论....................................................................................10 2.3小微企业信贷风险类型与控制方法...........................................................11 2.3.1信用风险及其控制............................................................................11 2.3.2市场风险及其控制............................................................................12 2.3.3操作风险及其控制.................................