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论文编号：	13761
作者编号：	2120202947
上传时间：	2023/3/8 18:50:58
中文题目：	G银行Z分行贸易融资业务信用风险管理优化研究
英文题目：	Research on Credit Risk Management Optimization of Trade Financing Business for Z Branch of G Bank
指导老师：	陆宇建 杨秋岭
中文关键字：	商业银行；国内贸易融资；中小企业；信用风险管理
英文关键字：	Commercial Banks; Domestic Trade Financing; Small and Medium-sized Enterprises; Credit Risk Management
中文摘要：	近年来，我国国内贸易市场不断扩展，国家持续鼓励银行加大对中小企业的普惠信贷支持以破解其融资贵、融资难的局面。在宏观利好环境和国家政策引导背景之下，贸易融资业务因具备一定自偿性成为商业银行为资质不足的中小企业授信的主要选择，但是该业务在为商业银行开拓客户、增加存款沉淀、提升收益水平的同时，也暴露出较大的信用风险，威胁银行的授信资产安全。 本文立足于国内中小企业贸易融资的业务背景，着眼于G银行Z分行进行案例研究，将其对贸易融资业务的信用风险管理划分为信用风险的识别、分析与评价、监测、控制与应对四个阶段，通过列举Z分行发生的多个贸易融资不良授信案例全面揭示其对行业地区及经营风险因素和贸易背景真实性及财务信息可靠性识别不足、缺乏对关键财务指标和实际控制人资产状况的评价和对信评结果的人工调整、信用风险监测缺乏全面性和及时性且风险缓释能力不足等问题，并分析了上述问题的成因。在优化措施部分首先建议全面识别行业等风险因素并增加对财务信息可靠性的判断，接着建议分析评价关键财务指标和实际控制人资产状况并借助人工调整提高信用等级准确性，还建议Z分行在信用风险监测、控制与应对阶段扩大对资金流等的监测范围以全面及时监测风险并通过把控担保人资产状况、信保风险和押品增强风险缓释能力，最后从流程制度及职责划分、问责力度、人才队伍建设、观念四个角度提出保障措施。本文在分析过程中注重案例研究的针对性和优化措施的可行性，并且尽量挖掘会计在信用风险管理中的作用，对于帮助Z分行和行业内同类商业银行解决贸易融资业务信用风险管理中存在的问题、优化授信资产质量和提升其业务市场竞争力均具有一定的理论和现实意义。
英文摘要：	In recent years, China's domestic trade market expands constantly, and the government continues to encourage banks to increase credit support for small and medium-sized enterprises to break the situation that financing is expensive and difficult. Under the background of good macro-environment and national policy guidance, trade financing business with the self-liquidating feature becomes the main choice that commercial banks choose to give credit to small and medium-sized enterprises that lack qualifications. However, this business not only develops customers, increases deposits and enhances income for commercial banks, but also exposes greater credit risks, threatening the credit asset safety of banks. Based on the background of domestic small and medium-sized enterprise trade financing business, this dissertation takes Z Branch of G Bank as a study case and divides its credit risk management of trade financing business into four stages: credit risk recognition, credit risk analysis and assessment, credit risk monitoring, credit risk control and response. By listing multiple non-performing credit cases of trade financing business in Z Branch, this dissertation tries to fully disclose problems existing in these four stages, such as insufficient identification of industrial, regional and operational risk factors and trade background authenticity and financial information reliability, deficient evaluation for key financial indicators and actual controller asset condition and deficient manual adjustment for credit rating results, lack of comprehensive and timely credit risk monitoring and the ability to mitigate risks, and then this dissertation analyzes the causes of the problems listed. In the part of optimization measures, this dissertation first suggests fully identifying industrial and other risk factors and adding judgment of financial information reliability. Then it is suggested to analyze and evaluate key financial indicators and asset conditions of actual controllers, and to improve the accuracy of credit rating by manual adjustment. It is also suggested that Z Branch should monitor risks comprehensively and timely in the stage of credit risk monitoring and credit risk control and response, expanding the monitoring scope of fund flow included. Besides, enhancing the risk mitigation capability by controlling the asset status of guarantors, credit insurance risks and collateral is also essential. Finally, this dissertation puts forward supporting measures from the angles of process system and responsibility division, accountability efforts, talent team construction and concept. This dissertation pays attention to the pertinence of this case study and the feasibility of optimization measures during the analysis process and tries to dig into the role of accounting in credit risk management. To some extent, this dissertation has theoretical and practical significance to help Z Branch and other similar commercial banks in the industry solve problems existing in the credit risk management of trade financing business, optimize credit asset quality, and improve its trade financing business market competitiveness.
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