【正文】 度相關(guān)論 ..................................................................................17 信息不對(duì)稱理論 ...................................................................................................17 重慶大學(xué)碩士學(xué)位論文 目 錄 V 預(yù)算軟約束理論 ...................................................................................................17 銀行行為導(dǎo)致銀行風(fēng)險(xiǎn) .........................................................................................18 我國商業(yè)銀行信貸風(fēng)險(xiǎn)形成原因 .................................................................................18 我國商業(yè)銀行信貸風(fēng)險(xiǎn)形成外部原因 ....................................................................19 我國商業(yè)銀行信貸風(fēng)險(xiǎn)形成內(nèi)部原因 ....................................................................21 我國商業(yè)銀行信貸風(fēng)險(xiǎn)內(nèi)部和外部原因分析 .........................................................22 4 我國商業(yè)銀行信貸評(píng)估風(fēng)險(xiǎn)控制分析 ............................................................26 客戶評(píng)價(jià)分析 .............................................................................................................26 外部環(huán)境 ..............................................................................................................26 行業(yè)分析 ..............................................................................................................27 產(chǎn)品與市場(chǎng) ..........................................................................................................27 人力資源 ..............................................................................................................28 財(cái)務(wù)評(píng)價(jià) ..............................................................................................................28 客戶信用等級(jí)評(píng)定 ......................................................................................................30 客戶授信量分析 .........................................................................................................31 5 我國商業(yè)銀行信貸審查風(fēng)險(xiǎn)控制分析 ............................................................34 商業(yè)銀行風(fēng)險(xiǎn)管理的組織結(jié)構(gòu) ....................................................................................34 風(fēng)險(xiǎn)管理部門的設(shè)立原則 .....................................................................................34 信貸風(fēng)險(xiǎn)內(nèi)部控制體系的組織設(shè)置 .......................................................................34 審查貸款的基本情況 ..................................................................................................35 確定還款的可能性 ......................................................................................................36 6 我國商業(yè)銀行信貸風(fēng)險(xiǎn)事后控制分析 ............................................................39 貸款的五級(jí)分類定義 ..................................................................................................39 正常類貸款 ..........................................................................................................39 關(guān)注類貸款 ..........................................................................................................40 次級(jí)類貸款 ..........................................................................................................40 可疑類貸款 ..........................................................................................................41 損失類貸款 ..........................................................................................................41 貸款分類程序 .............................................................................................................42 貸款分類原則 .......................................................................................................42 風(fēng)險(xiǎn)分類方法 .......................................................................................................42 貸款分類的確定 ...................................................................................................44 重慶大學(xué)碩士學(xué)位論文 目 錄 VI 貸款風(fēng)險(xiǎn)分類在信貸風(fēng)險(xiǎn)管理過程中的作用 ...............................................................45 7 案例分析 ....................................................................................................................46 案例一 —— 商業(yè)銀行信貸風(fēng)險(xiǎn)事前控制 ......................................................................46 企業(yè)基本情況 .......................................................................................................46 企業(yè)行業(yè)分析和競(jìng)爭(zhēng)力分析 ..................................................................................46 財(cái)務(wù)狀況分析 .......................................................................................................49 信用評(píng)級(jí)和最高可授信額度分析 ...........................................................................53 擔(dān)保措施 ..............................................................................................................55 貸款用途 和還款來源分析 .....................................................................................56 案例客戶后期情況 ................................................................................................56 案例二 —— 商業(yè)銀行信貸風(fēng)險(xiǎn)事后控制 ......................................................................56 貸款的基本情況 ...................................................................................................56 貸款風(fēng)險(xiǎn)事件的發(fā)生 ............................................................................................58 問題貸款的回收 ...................................................................................................59 案例結(jié)論 ..............................................................................................................60 8 結(jié) 論 .........................................................................................................................62 致 謝 .........................................................................................................................63 參考文獻(xiàn) .........................................................................................................................64 重慶大學(xué)碩士學(xué)位論文 1 緒 論 1 1 緒 論 問題的提出 商業(yè)銀行的 信貸是伴隨著商業(yè)銀行的產(chǎn)生而產(chǎn)生，是商業(yè)銀行區(qū)別于其他行業(yè)最重要的特征，是間接融資最主要的方式，也是把居民儲(chǔ)蓄轉(zhuǎn)化為投資的重要手段，商業(yè)銀行的信貸極大的促進(jìn)了整個(gè)世界經(jīng)濟(jì)的發(fā)展，從文藝復(fù)興到新經(jīng)濟(jì)發(fā)展，可