摘要
信贷业务，是商业银行的核心基础业务，也是商业银行的主要盈利手段，更
是在社会中发挥着经济杠杆的重要作用。一家银行信贷风险管理水平的高低，直
接决定着这家银行的盈利和发展，因此建立全面的信贷风险管理体系对于银行而
言是重中之重的工作。本文以中国农业银行 H分行为例，对其信贷风险管理问题
进行研究，发现该银行在其信贷风险管理中暴露出了多种缺陷，如信贷从业人员
基础薄弱、信贷风险管理人员专业素质不高、信贷风险认识不足等。针对上述问
题，本文的研究主要内容是构建完善的信贷风险管理体系，提出对策解决组织机
构、专业人员素质等问题。本文依据全面、定性与定量原则，结合巴塞尔协议中
关于“监督检查”及“市场约束”要求；对照 COSO内部控制八要素，即“内部
环境”、“目标设定”、“事项识别”、“风险评估”、“风险应对”、“控制活动”、“信
息与沟通”、“监督”以及其他信贷风险相关理论对照分析，总结出对中国农业银
行 H分行信贷风险管理一些针对性的对策建议：建立信息沟通和传递机制，创建
科学的信用风险识别与评估机制，完善银行内部控制机制等，希望能对中国农业
银行 H分行有效控制风险，提高信贷资产质量，实现其高质量可持续发展提供参
考。
关键词：信贷风险，贷前调查，信贷操作，贷后管理
I

Abstract
Credit business is not only the core basic business of commercial banks, but also
the main profit means of commercial banks. It also plays an important role as an
economic lever in society. As one of the main businesses of H Branch of Agricultural
Bank of China, the level of credit risk management of a bank directly determines the
profitability and development of the bank's credit business. Therefore, establishing a
comprehensive credit risk management system is a top priority for banks. Taking H
Branch of Agricultural Bank of China as an example, this paper studies its credit risk
management and finds that the bank has exposed a variety of defects in its credit risk
management, such as weak foundation of credit practitioners, low professional quality
of credit risk managers, insufficient credit risk awareness and so on. In view of the
above problems, the main content of this paper is to build a perfect credit risk
management system and put forward countermeasures to solve the problems of
organization and professional quality. This paper is based on the principles of
comprehensiveness, quality and quantity, combined with the requirements of
“supervision and inspection” and“market constraints” in Basel Accord, compared
with the eight elements of COSO internal control, namely“internal environment”,
“goal setting”,“event identification”,“risk assessment”,“risk response”,“control
activities”,“information and communication”,“supervision” and other credit risk
related theories for analysis. This paper summarizes some targeted countermeasures and
suggestions for the credit risk management of Agricultural Bank of China H Branch:
establish an information communication and transmission mechanism, create a
scientific credit risk identification and evaluation mechanism, and improve the bank's
internal control mechanism, so as to provide reference for Agricultural Bank of China H
Branch to effectively control risks, improve the quality of credit assets and realize its
high-quality sustainable development.Credit business is an important business to ensure
the long-term, sustainable and harmonious development of H Branch of Agricultural
Bank of China. With the further deepening of the supply side structural reform and the
new normal society, the Agricultural Bank of China has developed rapidly in recent
years. Its credit business has gradually upgraded from agricultural loans only to loans in
many fields, and the scope of loans is also expanding. H branch of Agricultural Bank of
China strictly implements macroeconomic and industrial credit policies, continuously
II

expands economic credit business to counties, small enterprises and individuals.
However, a variety of defects have been exposed in its credit risk management, which
are specifically reflected in several aspects. For example, the basic investigation on
customers' loans in the pre-loan stage is too rough, different staff can not carry out
coordinated and effective communication and cooperation, and lack of understanding of
credit risk. In the process of credit operation, the review of loan data is loose, the
reviewers are not professional, the loan approval is not detailed enough, and the
post-loan management is laxbined with the practice of bank credit risk
management at home and abroad, this paper discusses the subject by using the methods
of literature research and case analysis, takes H Branch of Agricultural Bank of China as
the case analysis object, and carries out research and analysis on the bank's current
credit risk management. The research results are as follows: special training should be
carried out according to different levels of pre-loan investigation. Information
communication and transmission mechanism should be established within the bank, and
a scientific credit risk identification and evaluation mechanism should be established. At
the same time, the approval work should be based on norms and standards. Improve the
credit risk management of H Branch by establishing and improving the indicators of
customer risk early warning system. In addition, for post-loan risk, management
responsibilities should be clarified. The above suggestions are to further improve the
quality of credit assets of H Branch of Agricultural Bank of China, realize its
high-quality sustainable development, protect and increase the value of state-owned
assets, and enable H Branch to continuously provide high-quality financial services to
local banks.
Key words: Credit Risk,Investigation,Credit Operation,Post-loan Management.
III
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