小额贷款公司是国家探索中国特色的小额信贷机构，完善农村等基层金融服务体 系，推动小额信贷进入基层的一项重要的试点工作，对解决中国目前传统银行也金融机 构面向最底层群众的“贷款最后一公里”的问题有着重要的现实意义。从2008年人总 行银监会联合印发行业指导意见后，全国小贷公司如雨后春笋般迅速设立。然而在小额 贷款公司行业迅速成长的同时，小额贷款公司的信贷风险事件频发，在经济下行压力加 大的情况下，行业整体不良贷款率呈上升趋势，使人们对小额贷款公司试点工作的前景 感到担忧。因此，研究完善小额贷款公司信贷风险控制体系有着较为重要的现实意义。 按照相关政策，小额贷款公司在工商注册时营业范围只能登记为发放小额贷款，具有明 显的金融属性，但小额贷款公司行业只有少数规范性文件作为政策依据，没有对应的上 位法，很难在性质上将其归为金融机构，因此小额贷款公司又被称为“准金融机构”。 同时，因为小额贷款公司区别于传统银行业金融机构的管理办法、资产规模、经营范围、 人员规模及素质等原因，小额贷款公司的信贷风险具有一定的独特性，传统银行业金融 机构的风险控制方法不能完全和小额贷款公司的需求相匹配。所以需要研究小额贷款公 司适用的信贷风险控制制度。 本文以河北省A小额贷款公司为研究对象，探索A小额贷款公司在当前监管环境 和经济发展新常态下，如何进一步完善企业信贷风险控制制度，渡过当前较为艰难的时 期。因小贷公司属于试点性质，省与省之间的监管政策存在差异。论文选取了A小额贷 款公司所在的省份，对该省份小额贷款公司的政策环境、行业竞争情况进行了分析。结 合A小额贷款公司近三年的经营情况和信贷风险控制情况，找出问题症结所在并提出进 一步改善的方法。本文希望相应的改善建议为小额贷款公司在监管环境相对较紧、市场 逐步萎缩的大环境下做好信贷风险控制，提供一定的解决思路，从而能够持续地更好地 为国家普惠金融工作作出贡献。 关键词：小额信贷；小额贷款公司；风险控制 II Abstract MicrofinancecompaniesareanimportantpilotworkforthecountrytoexploreChinese characteristicsofmicrofinanceinstitutions,improveruralfinancialservicessystemsatthe grassrootslevel,andpromotemicrofinanceaccesstothegrassrootslevel.Theissueof"the lastmileofloans"hasimportantpracticalsignificance.SincethePeople'sBankofChina BankingRegulatoryCommissionjointlyissuedandissuedindustryguidancein2008,small loancompaniesacrossthecountryhavesprungupquickly.However,whilethemicrofinance companyindustryisgrowingrapidly,thecreditriskeventsofmicrofinancecompaniesare frequent.Underthesituationofincreasingeconomicdownwardpressure,theoverall non-performingloanrateoftheindustryisontherise,makingpeoplepilotingmicrofinance companies.Worryingaboutthefutureofwork.Therefore,itisofgreatpracticalsignificance tostudyandimprovethecreditriskcontrolsystemofsmallloancompanies.Accordingto relevantpolicies,thebusinessscopeofasmallloancompanycanonlyberegisteredasasmall loanwhenitisregisteredinindustryandcommerce.Ithasobviousfinancialattributes,butthe smallloancompanyindustryhasonlyafewregulatorydocumentsasapolicybasis,andthere isnocorrespondinghigherlaw.Itisdifficulttoclassifythemasfinancialinstitutionsinnature, somicrofinancecompaniesarealsoknownas"quasi-financialinstitutions".Atthesametime, becausemicrofinancecompaniesaredifferentfromtraditionalbankingfinancialinstitutions intermsofmanagementmethods,assetscale,businessscope,staffsizeandquality,etc.,the creditrisksofmicrofinancecompanieshavecertainuniquecharacteristics.Riskcontrol methodscannotfullymatchtheneedsofmicrofinancecompanies.Therefore,itisnecessary tostudythecreditriskcontrolsystemapplicabletosmallloancompanies. ThisthesistakesHebeiProvinceAmicrofinancecompanyastheresearchobject,and exploreshowtofurtherimprovethecorporatecreditriskcontrolsystemunderthecurrent regulatoryenvironmentandthenewnormalofeconomicdevelopmentinordertoweatherthe currentdifficultperiod.Becausesmallloancompaniesareofapilotnature,thereare III differencesinregulatorypoliciesbetweenprovinces.Thethesisselectstheprovince whereAsmallloancompanyislocated,andanalyzesthepolicyenvironmentandindustry competitionoftheprovince'ssmallloancompanybiningtheoperationofAsmallloan companyinthepastthreeyearsandthecontrolofcreditrisk,findoutthecruxoftheproblem andproposefurtherimprovements.Thisthesishopesthatthecorrespondingimprovement suggestionscanprovidecreditloancontrolforsmallloancompaniesinarelativelytight regulatoryenvironmentandagradualshrinkingmarketenvironment,andprovidecertain solutions,sothattheycancontinuetobetterworkfornationalinclusivefinance. Keywords:microfinance;microfinancecompany;riskcontrol IV 目录 1绪论.........................................................................................................................................1 1.1研究背景......................................................................................................................1 1.2国内外研究现状..........................................................................................................2 1.2.1国外研究现状...................................................................................................2 1.2.2国内研究现状...................................................................................................2 1.3研究思路及研究方法..................................................................................................3 1.4研究内容及创新点......................................................................................................4 2概念界定及相关理论基础.....................................................................................................5 2.1小额贷款公司概念界定..............................................................................................5 2.1.1小额贷款公司的特性.......................................................................................5 2.1.2小额贷款公司的类型.......................................................................................6 2.1.3小额贷款公司的经营定位...............................................................................8 2.1.4小额贷款公司信贷风险主要风险类型和特征...............................................9 2.2论文的相关理论..........................................................................................................9 2.2.1信用管理理论...................................................................................................9 2.2.2风险控制理论.................................................................................................10 2.2.3COSO企业风险管理框架..............................................................................11 3河北小额贷款公司营商环境现状.......................................................................................13 3.1行业竞争情况............................................................................................................13 3.2行业经营现状............................................................................................................14 3.2.1基本业务指标.................................................................................................14 3.2.2监管制度现状.................................................................................................15 4A小额贷款公司基本情况及信贷风险控制现状................................................................18 4.1A小额贷款公司基本情况.........................................................................................18 4.2A小额贷款公司组织架构.........................................................................................19 V 4.3A小额贷款公司信贷业务流程.................................................................................20 4.3.1贷前调查.........................................................................................................20 4.3.2贷中审查.........................................................................................................21 4.3.3贷后管理.........................................................................................................22 4.4A小额贷款公司信贷风险控制制度.........................................................................22 4.4.1正常类贷款管理制度.....................................................................................22 4.4.2逾期类贷款管理制度..................