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论文编号：	8655
作者编号：	2120142628
上传时间：	2016/12/6 17:41:25
中文题目：	《巴塞尔资本协议III》背景下商业银行信贷风险管理——以X银行企业经营类信贷为例
英文题目：	Analysis of Credit Risk Management in Commercial banks Based on< Basel III >: The Case of X Bank Business Credit
指导老师：	程新生
中文关键字：	巴塞尔III，商业银行，信贷风险管控
英文关键字：	Basel III, Commercial banks,Credit risk management
中文摘要：	信贷风险管理是指通过风险识别、计量、监测和控制等程序，对风险进行评级、分类、报告和管理，保持风险和效益的平衡发展，提高贷款的经济效益，信贷风险管理贯穿于贷前审查、信贷项目分析、贷后监控、贷款清收等全过程。巴塞尔Ⅲ对我国银行监管指标的改革和我国银行的经营模式、业务结构以及风险管控水平都会产生重大的影响。如何因地制宜在商业银行信贷业务发展的基础上满足巴塞尔III 的标准，提升信贷风险管理能力，建立适合自身信用风险特点的信贷风险管管控体系成为当务之急。 本文以《巴塞尔资本协议Ⅲ》（以下简“巴塞尔Ⅲ”）为视角，以商业银行信贷风险管理为主线，结合笔者的项目经验与理论研究，研究巴塞尔Ⅲ背景下的商业银行企业经营类信贷风险管理，按照《巴塞尔资本协议Ⅲ》与银行风险监管相关理论阐释、分析了我国银行风险现状，并以X商业银行的信贷风险管理体系建设项目为蓝本具体分析了银行在信贷风险管理中存在的不足，为提升X银行的信贷风险管理水平提出了具体的方案。 《巴塞尔资本协议Ⅲ》作为巴塞尔资本协议的延伸与发展，旨在提升国际商业银行对金融风险的抵御能力、保证银行资本金充足、避免银行在商业贷款、房地产贷款、信用卡业务方面风险集聚，被称为全球银行监管领域近年来最广泛最深刻的变革。 国内监管政策将巴塞尔Ⅱ和巴塞尔Ⅲ协同推进，严格了银行对风险暴露的计量，注重资本数量的同时强化资本质量，促进资本金计提与风险覆盖的权衡与资本节约，增加了资本监管的风险敏感性，坚持了宏观审慎监管和微观审慎监管相统一的总体思路。 巴塞尔III及国内监管要求对银行内部控制与风险监管提出了更高的要求，对国内商业银行而言，其主要影响包括：信贷风险管理内涵趋于丰富，风险管控战略体系初步建立；信贷风险管理趋于先进、精细化；信贷风险管控的组织架构趋于完善；信贷资产管理与资金利用趋于科学合理。 由于我国金融市场发育程度与监管体系尚不完善，国内商业银行的风险管理工作起步较晚，信贷风险管理水平存在诸多不足，本文以某中小型城市银行X银行为典型案例进行了剖析了信贷风险管理主要存在的问题。首先，在总体的部门设置和信贷业务重要部门的职能及岗位配置方面不尽合理，股权治理结构与风险管理架构存在关键岗位人员重叠，部门设置无法做到前/中/后台的分离，风险控制人员配备与权责划分不合理。其次，信贷风险管理文化保守，数据基础工作与工作标准化效果较差，风险管理技术滞后，现行的管控偏软、偏弱；第三，IT管理系统建设滞后于目前信贷业务管理与风险管控的需要，业务系统集成与协同程度低，系统稳定性与安全性不足；第四，信贷管理流程存在盲区，制度可操作性与执行效果欠佳；第五，信贷资产结构不合理，管理效率低，资本金来源不足。 针对X银行存在的信贷风险管控问题，本文提出了如下管理建议：首先，组织与管理架构方面，X银行需要优化管理与组织架构，包括建立以信贷业务为中心的矩阵型组织模式，提高风险管理部门的独立性，强化前中后台有效隔离，人力资源部与业务部门统筹合作，将信贷业务风险纳入考核，提升风险管理团队的专业素质；其次，信贷风险理念与内涵方面，X银行应树立流程银行理念，建立协同风险控制与业务发展的风险管理文化，坚持分类监管与协同管理，建立多层级预警体系与风险快速反应机制；第三，信贷风险管理技术方面，X银行应严格按照新巴塞尔协议框架的要求建立并完善内部评级体系，包括强化数据库基础工作，制订信息安全相关管理制度以及工作规程，在风险计量方面运用风险的量化分析提升风险定价准确性，建立金融风险预警机制；第四，IT支持系统方面， X银行需要对目前的信贷系统进行功能整合与升级，强化客户管理与电子管控，在风险管理系统方面，X银行应该结合内部评级法的要求建立完善信贷分析系统。第五，在资产管理与资本金运用方面，X银行应将资本集约化管理纳入到全面信贷风险管理战略中，在信贷业务结构方面严格准入标准，积极发展低资本占用业务，优化资产配置，同时提升自身资金融通能力，扩宽融资渠道，建立新的资本补充机制，并加强风险管理和成本管理。 文章共有表格3个，图表12个，参考文献44篇。
英文摘要：	Credit risk management is a set of action targeted to rate, classify, report and manage risk thus to lower risk and improve return of credits through risk identification, measurement, monitoring and control procedures. Credit risk management is a whole process activity throughout the loan preview, credit analysis, and credit monitoring and collection process. Basel III have a major impact on Chinese banking supervision and regulatory policy reform, and lead to changes in banking business models and profit structure and risk management level. How to establish the characteristics of credit risk management credit risk control system and improve credit risk management capabilities to meet Basel III and domestic regulation standards has been a crucial task for commercial banks. Based on the Basel Capital Accord III (hereinafter referred to as Basel III) ,taking commercial banks 'credit risk management as the main line and combining with the project experience and theoretical research, this paper studies commercial banks credit risk management. Based on the relevant theories of Basel Capital Accord III and bank risk supervision, this paper analyzes the current situation of China's bank risk and analyzes the risk management system of X commercial bank in detail in the aspects of credit risk management In order to improve the credit risk management level of Bank X, a specific plan is put forward. As an extension and development of the Basel Capital Accord, Basel Capital Accord III aims to enhance the ability of international commercial banks to resist financial risks, ensure the capital adequacy of banks, and avoid bank risk accumulation in commercial loans, real estate loans and credit card business, and is known as the global banking supervision in recent years, the most extensive and profound changes. Domestic regulatory policy has combined Basel II and Basel III and has strict measurement of the risk exposure of the banks, emphasizing the capital quantity, strengthening the capital quality, promoting the trade-off and capital-saving of capital and risk, and increasing the capital supervision. Same as Basel III domestic policies insists on the general idea of macro-prudential supervision and micro-prudential supervision. Basel III and domestic regulatory policy put forward higher requirements for internal control and risk supervision of commercial banks. The main impacts include: the connotation of credit risk management tends to be rich; the risk control strategy system is initially established; Management tends to be advanced and refined; the organizational structure of credit risk control tends to be improved; the management of credit assets and the use of funds tend to be scientific and reasonable. As Chinese financial market is not fully developed and supervision system in China is not perfect, while the risk management of domestic commercial banks only started in recent years, the credit risk management level is low in small banks. This paper uses a small city bank X bank as a typical case to analyze shortcomings of credit risk Management. First of all, from the organization and function point of view, credit department setting and job allocation is not entirely reasonable, equity management structure and risk management structure of key positions overlap, the risk isolation regarding front and back office is not sufficient, risk control staffing and accountability are irrational. Secondly, credit risk management culture is too conservative, basic data work is poor and non-standardized, and outdated management technology with weak risk control. Thirdly, the construction of IT management system lags behind the requirement of the credit risk management. Fourthly, in the credit management process, there is risk vulnerability and system operability as well as poor implementation. Lastly, the credit asset structure is irrational with low efficiency, and the capital management system is not stable, and the back has very limited funding sources. First of all, regarding to the organization and management framework, X Bank needs to optimize the management and organizational structure, including the establishment of the credit business as the center of the matrix-based organization model to improve the credit risk management and management of the bank, and enhancement of departmental independence and strengthen of effective isolation of front and back office, coordination of human resources department and business units and take credit business risk into the assessment to enhance the professional quality of the risk management team. Secondly, regarding the concept and connotation of credit risk, X Bank should establish the process bank risk management and risk management culture which collaborative risk control and business development, adhere to the classification of supervision and collaborative management, and build multi-level early warning system and the rapid response mechanism. Thirdly, regarding the credit risk management technology, X Bank should be act strictly in accordance with Basel framework and optimize the internal rating system, strengthen the database infrastructure, upgrade information security-related management systems and work procedures, at the same time, apply quantitative risk analysis to improve risk pricing accuracy, and establish risk early warning mechanism. In the aspect of IT support system, X bank needs to integrate and upgrade the current credit system, strengthen customer management and electronic control as well as construct and perfect the credit analysis system according to the requirements of internal rating method. Fifthly, in asset management and capital use, X banks should capital intensive management into a comprehensive credit risk management strategy in the credit business structure strict access standards, and actively develop low capital occupation business, optimizing asset allocation, At the same time enhance their financial capacity, widen the financing channels, the establishment of new capital supplement mechanism, and strengthen risk management and cost management. This paper consists of three tables, 12 tables and 44 references.
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