分类号： C93密级：公开
学校代码：11065学号：2018026118
专业硕士学位论文
（统招非全日制）
利率市场化背景下 A 商业银行信贷风险管理研究
作者姓名李 鑫
指导教师 周 键 副教授
专业领域 工商管理
培养单位商学院
答辩日期 2021 年 6 月 12 日利率市场化背景下A 商业银行信贷风险管理研究
摘 要
利率市场化是建设良好的金融经济运行体系的基础，在利率市场化背景下研究
商业银行的信贷风险，就是为了规避商业银行在利率市场化背景下会面临的信贷风
险，并提出相应的措施。我国自改革开放以来，不断加快利率市场化的改革，一方
面，利率市场化可以有效的提高整个金融系统的运转效率，使社会竞争资源能够有
效合理配置。另一方面，利率市场化也会给整个金融体系带来一些挑战，比如市场
利率水平的波动是更加难以预测，商业银行在金融产品的定价方面会面临更大的难
度，利差收窄情况下商业银行依靠传统信贷业务的收入来源受限，信贷风险管理难
度会更大。A商业银行作为一家典型的地方商业银行，它的成立与发展有效的服务
了地方金融需求，但是近年来在自身发展偏重偏传统、外部利率市场化的双重压力
下，信贷风险管理面临着更大的挑战，亟待从片面追求规模、速度的快速扩张阶段，
向质量效益并重的高质量发展阶段转变。
本文以 A 商业银行信贷风险管理为研究课题，深入开展研究。目前相关研究成
果以信贷风险因素分析、优化管理流程为主，因此健全完善信贷风险管理体系对银
行自身层面尤为重要。首先，从理论基础开始阐述，包括信贷风险识别、计量与控
制、信贷风险管理理论基础等，为全文打下坚实的理论基础。其次，基于 A 商业银
行信贷特征及信贷风险情况，梳理该行现行的信贷风险管理体系，将信贷风险类型
分成市场风险、信用风险、操作风险三类，从风险识别、风险计量、风险控制三个
流程入手展开风险管理全面分析。其中，在风险识别过程中，信用风险识别通过贷
前、贷中、贷后三道防线实现，市场风险识别通过行业分析实现，操作风险识别通
过双人操作、分级授权制、逐级审批制等实现；在风险计量过程中，通过建立信用
评级模型量化企业风险实现；在风险控制过程中，通过贷款五级分类、贷后管理、
风险提示实现。再次，采用案例法和问卷调查法相结合的方法，分析 A 商业银行信
贷风险管理存在问题，笔者认为 A 商业银行主要存在信贷结构不合理、员工的综合
素质不强、考核体系轻质量、流程管理不严谨、风险计量不合理、组织架构不合理
等问题。最后，从市场风险、道德风险、担保风险、信贷风险等方面分析问题产生
的原因，针对问题及成因从优化信贷结构、优化信贷人员队伍、完善绩效考核体系、
优化风险管控环节、完善风险计量模型、优化组织架构等方面提出建议。
关键词：风险管理；利率市场化；商业银行；信贷风险 Research on credit risk management of A commercial bank under the
background of interest rate liberalization
Abstract
Interest rate marketization is the basis of establishing and perfecting financial market
economic system. Commercial banks should avoid interest rate risk and credit risk in
interest rate market and take corresponding preventive measures. Reform and opening up
speed up the pace of China;s high-level interest rate reform. The market interest rate
environment can effectively improve the efficiency of the entire financial system, which
is conducive to the efficient and rational allocation of competitors; resources. The market
interest rate system is faced with some problems, the fluctuation of market interest rate is
determined by enterprise resources; toto;s commercial banks are difficult to determine the
commodity price because it is difficult to determine. Constitute the source of the bank;s
total revenue business Lower interest rates limit reliance on credit transactions
conventional. The establishment and development of more complex credit risk
management effectively meet the financial needs real estate risk Credit is facing the
double pressure of its own development, and liberalization is centered on traditional
interests and external interests smiling face. Serious problems.
Experts and scholars in the field of credit risk at home and abroad mainly analyze the
optimization of bank credit risk management. Including: identification Credit risk
measurement and control, credit risk management theoretical framework, etc. Now it;s
very mature, and for the whole world Text. According to According to the current credit
risk management system and the basic characteristics of the credit risk. Through three
steps of risk assessment, measurement and management, this paper makes a
comprehensive analysis of market risk, credit risk and enterprise risk management;
Market risk is determined by the credit allocation standard of six departments, and
transaction risk is determined by two people: decentralized level and decentralized level.
At the same time of the loan management of the postal administration, the paper
establishes a five stage classification model to quantitatively and adaptively manage the
risks, and discusses the specific procedures for managing the credit risks of commercial
banks in the enterprise loan management, The application of case law includes lack of
risk identification, improvement of risk assessment quality, lack of qualified personnel
and lax loan management, Aiming at the problems found, this paper analyzes the wholeprocess of risk management and optimization, and puts forward an optimized risk
management framework and an optimized risk management framework.
Recommendation. Use Evaluation model, organizational structure improvement and other
safety management system.
Key words: Risk management; interest rate marketization; commercial bank;
credit risk目录
第 1 章 引言...............1
1.1 研究背景与意义............... 1
1.1.1 研究背景................ 1
1.1.2 研究目的................ 1
1.1.3 研究意义................ 2
1.2 国内外研究综述............... 2
1.2.1 国外研究综述............... 2
1.2.2 国内研究综述............... 4
1.2.3 研究现状评论............... 9
1.3 研究内容及方法............. 10
1.3.1 研究内容.............. 10
1.3.2 研究方法.............. 11
1.4 论文创新点.............. 12
第 2 章 相关概念和理论基础.............13
2.1 信贷风险概述................. 13
2.2 信贷风险管理机制................ 15
2.2.1 信贷风险识别............. 15
2.2.2 信贷风险计量............. 15
2.2.3 信贷风险控制............. 15
2.3 信贷风险管理相关理论............... 15
2.4 本章小结.................. 17
第 3 章 A 商业银行信贷风险现状及管理流程.......18
3.1 信贷分布特征................. 18
3.2 信贷风险现状分析................ 20
3.3 现行信贷风险管理体系............... 22
3.3.1 风险识别.............. 22
3.3.2 风险计量.............. 26
3.3.3 风险控制.............. 29
3.4 本章小结.................. 31
第 4 章 A 商业银行信贷风险识别及问题........32
4.1 信贷风险管理问题问卷调查.............. 32
4.1.1 调查问卷的设计及发放........... 32
4.1.2 调查问卷的分析................ 32