分类号 密级
U D C学校代码
硕士学位论文
农发行N 分行信贷风险管理控制研究
Research on Credit Risk Management and Control of
Agricultural Development Bank of China N Branch
姓名： 徐晓君
导师（职称）：唐青生（教授）
申 请 学 位 类别： 工商管理硕士
专业： 工商管理
研 究 方 向：金融
学院（中心、所）： 商学院
论文完成时间：2022年 12 月 12 日学位论文原创性声明
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学位论文作者签名： 日期： 2022 年 12 月 12 日
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日期：2022 年 12 月 12 日 日期： 2022 年 12 月 12 日 摘要
摘要
政策性银行是指由政府投资建立，按照国家宏观政策要求在限定的业务领域
从事信贷融资业务的政策性金融机构。农发行作为中国唯一一家农业政策性银行，
新时期承担着服务乡村振兴的重任，而N 省作为集老少边穷为一体的较为落后
省份，乡村全面振兴任务严峻紧迫。在当前世界未有之大变局，经济持续下行的
背景下，加之新冠疫情带来的不确定风险，对农发行业务发展和风险防控能力也
带来了更高要求和挑战。与商业银行相比，政策性银行在管理模式和风险防控方
面，均有其独特的地方。信贷业务是银行机构的核心业务，信贷风险也是其影响
最大的风险。内部控制作为银行风险管理的关键措施，能够有效监督、控制、规
避和纠正风险，确保信贷业务安全稳健发展，因此政策性银行需要制定切实有效
的信贷风险内部控制体系。
本论文以农发行 N 分行的信贷风险管理与优化方法作为研究主体, 以内部
控制和全面风险理论为基础，采用文献研究法、个案研究法、指标分析法等方法
手段，从研究政策性银行的形成、发展、功能、管理和面临的风险开始，分析了
其与商业银行风险管理的共性和个性。结合个案（农发行 N 分行）2016-2021 年
信贷业务和风险管理方面的变化发展，抓住关键环节（信贷业务贷前、贷中、贷
后）、关键要素（制度、人员、操作、系统），把影响该行信贷风险的内外部问
题和原因作为研究重点，剖析整理归纳后，从外部风险防控优化（市场风险、政
策风险、道德风险）和内部控制优化（风险识别、风险计量、风险监测与控制、
事项识别、控制活动、内部环境等）方面，分别给出了具体的优化措施。
本文主要分析过程均紧扣农发行 N 分行信贷风险经营管理研究的总体特征
框架和行业区域特点，最终提炼形成的相关结论具有较强针对性、实操性,可为
农发行 N 分行信贷风险管理控制水平提升提供重要参考借鉴。
关键词：政策性银行；信贷；风险管理；
I Abstract
Abstract
Policy-oriented banks refer to the policy-oriented financial institutions invested and
established by the government to engage in credit financing business in limited
business areas in accordance with the requirements of national macro-policies. As the
only agricultural policy bank in China, the Agricultural Development Bank
undertakes the important task of serving the rural revitalization in the new era, while
N Province, as a relatively backward province integrating the old and the young as
well as the poor, has a severe and urgent task of rural revitalization. Under the
background of unprecedented changes in the world and sustained economic downturn,
coupled with the uncertain risks brought by the COVID-19 epidemic, the Agricultural
Development Bank;s business development and risk prevention and control
capabilities have also brought higher requirements and challengespared with
commercial banks, policy banks have their own unique features in management mode
and risk prevention and control. Credit business is the core business of banking
institutions, and credit risk is also the most influential risk. As a key measure of bank
risk management, internal control can effectively supervise, control, avoid and correct
risks, and ensure the safe and stable development of credit business. Therefore,
banking institutions need to formulate a practical and effective internal control system
of credit risk.
This paper takes the credit risk management and optimization method of Agricultural
Development Bank N Branch as the main research subject, based on the internal
control and comprehensive risk theory, using the literature research method, case
study method, index analysis method and other research methods, starting from the
study of the formation, development, function, management and risks faced by policy
banks, it analyzes the commonness and individuality of their risk management with
commercial banks. Combined Case (Agricultural Development Bank N Branch)From
2016 to 2021, the changes and development of credit business and risk management
II Abstract
should seize the key links (pre-loan, in-loan, post-loan) and key elements (system,
personnel, operation, system), focus on the internal and external problems and causes
affecting the bank;s credit risk, analyze the problems and causes, and sort them out.
External risk prevention and control optimization (market risk, policy risk, moral
hazard)And internal control optimization (risk identification, risk measurement, risk
monitoring and control, event identification, control activities, internal environment,
etc.), the specific measures of optimization are given respectively.
The main research and analysis process of this paper are closely linked to the overall
characteristics framework and industry regional characteristics of the credit risk
management of Agricultural Development Bank of China N Branch, and the final
conclusions are theoretically targeted and practical, which can provide reference for
the improvement of credit risk management and control level of Agricultural
Development Bank system.
Key Words: Bank; Credit; Loan; Risk management; Optimization
III