【正文】 I / 54論文題目：□□□學(xué)科（專業(yè)）或?qū)W位類別（領(lǐng)域）：會(huì)計(jì)碩士（必須與封面一致）學(xué)位申請(qǐng)人：□□□指導(dǎo)教師：□□□摘要農(nóng)村商業(yè)銀行在建立之初往往把“立足中小企業(yè)，服務(wù)本地經(jīng)濟(jì)”作為自己的經(jīng)營(yíng)戰(zhàn)略，擔(dān)負(fù)起發(fā)展地方經(jīng)濟(jì)、扶持中小企業(yè)的重任，對(duì)穩(wěn)定區(qū)域經(jīng)濟(jì)、促進(jìn)社會(huì)和諧發(fā)展起到了十分重要的作用。但是，由于我國(guó)銀行體系的特殊性，四大國(guó)有商業(yè)銀行占據(jù)了國(guó)內(nèi)金融市場(chǎng)的絕大部分份額，因此，更多的專家學(xué)者是將研究的重點(diǎn)在國(guó)有商業(yè)銀行上，而忽視了農(nóng)村商業(yè)銀行這樣一個(gè)較為特殊的群體，對(duì)農(nóng)村商業(yè)銀行所特有的信貸風(fēng)險(xiǎn)也缺乏關(guān)注。 農(nóng)村商業(yè)銀行的信貸風(fēng)險(xiǎn)管理水平的提高是一個(gè)系統(tǒng)的過程，它不是一蹴而就的，需要持續(xù)的改進(jìn)完善。而認(rèn)真研究農(nóng)村商業(yè)銀行在信貸管理方面存在的難題，找到實(shí)用的改善措施，幫助其提高資產(chǎn)質(zhì)量，加快發(fā)展，對(duì)推動(dòng)地方經(jīng)濟(jì)、建設(shè)和諧社會(huì)都有著重要的意義。 本文將研究視角放在農(nóng)村商業(yè)銀行這一新興金融力量上，以神木農(nóng)村商業(yè)銀行為例，對(duì)農(nóng)村商業(yè)銀行的的信貸風(fēng)險(xiǎn)管理問題進(jìn)行分析研究。通過對(duì)該行信貸風(fēng)險(xiǎn)管理現(xiàn)狀的調(diào)查分析，透過新增不良貸款現(xiàn)象，分析農(nóng)村商業(yè)銀行信貸風(fēng)險(xiǎn)管理存在的問題：包括農(nóng)村商業(yè)銀行風(fēng)險(xiǎn)管理缺乏獨(dú)立性，信貸風(fēng)險(xiǎn)管理發(fā)展水平嚴(yán)重滯后，信貸風(fēng)險(xiǎn)地區(qū)和行業(yè)集中度高，信貸管理內(nèi)部控制制度不完善等。接著本文分析了產(chǎn)生信貸風(fēng)險(xiǎn)主要原因：包括歷史遺留原因，銀行內(nèi)控機(jī)制、銀行信貸管理機(jī)制不健全、信貸操作不規(guī)范、信貸員綜合素質(zhì)不高等銀行內(nèi)部原因，和社會(huì)信用環(huán)境缺失、信用體系不健全等等。最后根據(jù)前述分析結(jié)果，本文針對(duì)性地提出完善農(nóng)村商業(yè)銀行信貸風(fēng)險(xiǎn)管理的政策與建議：包括完善公司治理結(jié)構(gòu)，健全風(fēng)險(xiǎn)管理體系；加強(qiáng)商業(yè)銀行內(nèi)部管理制度建設(shè)，規(guī)范信貸操作規(guī)程；建立科學(xué)的信貸風(fēng)險(xiǎn)預(yù)警體系；不斷完善和優(yōu)化授信評(píng)級(jí)系統(tǒng)；加強(qiáng)信貸文化的建設(shè)等。關(guān)鍵詞：農(nóng)村商業(yè)銀行；信貸；風(fēng)險(xiǎn)管理；神木Title：□□□Speciality or Professional Fields：Master of Professional Accounting （必須與封面一致）Applicant：□□□Supervisor：□□□AbstractIn the beginning, rural mercial banks tend to Based on SMES and serve the local economy as its business strategy, has played an important role in taking on the local economy, supporting SMES and stabilizing the regional economy, promoting the harmonious development of society. However, due to the special nature of the banking system that the four major stateowned mercial banks account for the majority share of the domestic financial market, so more experts and scholars focus the study on the stateowned mercial banks, just neglect of the rural mercial banks which is a special group and the its credit risk is lack of attention. Raising the level of credit risk management of the Rural Commercial Banks is a systematic process and need to continue to improve. By studying the problems of the Rural Commercial Banks in credit management, and find practical improvement measures. It’s have great significance in improving the quality of assets and promoting the local economy and building a Harmonious Society. This article will examine the perspective on the rural mercial banks which is the emerging financial strength, and to Shenbmu Rural Commercial Bank as an example. By the Survey and Analysis of credit risk management and the increasing Nonperforming loans, analysis of the problem of Rural Commercial Bank Credit Risk Management : including lack of independence of risk management, Credit risk management seriously lags behind the level of development, high concentration of credit risk, other internal control system is imperfect and so on. Then this article analyses the main reason for the credit risk : including of historical reasons, internal control mechanism of banks is not perfect .nonstandard credit operations and some External causes, such as lack of social credit environment. In the last, this paper puts forward some policies and proposals about improving credit risk management of the rural mercial banks: including improving the corporate governance structure, strengthening Risk management system and the internal management system, standard operating procedures of credit, establishing early warning system about credit risk, continuously improving the credit rating system, strengthening the credit culture building and so on. KEY WORDS: Rural Commercial Bank；Credit；Risk Management；ShenmuIII / 54目 錄1 緒論 .......................................................................................................................................1 研究背景及意義 .............................................................................................................1 研究背景 ...................................................................................................................1 研究目的及意義 ......................................................................................................2 國(guó)內(nèi)外研究綜述 .............................................................................................................2 國(guó)外文獻(xiàn)綜述 ..........................................................................................................2 國(guó)內(nèi)文獻(xiàn)綜述 ..........................................................................................................4 文獻(xiàn)評(píng)述 ..................................................................................................................4 研究?jī)?nèi)容及研究方法 .....................................................................................................5 研究?jī)?nèi)容 ..................................................................................................................5 研究方法 ..................................................................................................................52 農(nóng)村商業(yè)銀行信貸風(fēng)險(xiǎn)管理概述 .......................................................................................6 農(nóng)村商業(yè)銀行發(fā)展歷史 .................................................................................................6 農(nóng)村商業(yè)銀行發(fā)展現(xiàn)狀 .................................................................................................6 農(nóng)村商業(yè)銀行貸款種類 .................................................................................................7 自然人農(nóng)戶類貸款五級(jí)分類 .......................................................................................11 農(nóng)村商業(yè)銀行信貸風(fēng)險(xiǎn)分析、識(shí)別、評(píng)估及處理 ...................................................12 農(nóng)村商業(yè)銀行信貸風(fēng)險(xiǎn)分析 ................................................................................12 農(nóng)村商業(yè)銀行信貸分析的識(shí)別 ............................................................................12 農(nóng)村商業(yè)銀行信貸風(fēng)險(xiǎn)的量化和評(píng)估 ................................................................13 農(nóng)村商業(yè)銀行信貸風(fēng)險(xiǎn)貸后管理及風(fēng)險(xiǎn)處理 ....................................................14 小結(jié) ...............................................................................................................................153 農(nóng)村商業(yè)銀行風(fēng)險(xiǎn)管理狀況比較分析 .............................................................................16 我國(guó)農(nóng)村商業(yè)銀行發(fā)展概述 ......................................................