【正文】 比如說如果貸前調(diào)查期間發(fā)現(xiàn)借款人風(fēng)險(xiǎn)比較大，可以采取不予貸款的措施。將年齡予以打分，5160（含）歲評(píng)為 1 分（含）～3 分；4650（含）歲評(píng)為 3 分（含）～5 分；4145（含）歲評(píng)為 5 分（含）～7 分；3640（含）歲評(píng)為 7 分（含）～9 分；3135（含）歲評(píng)為 9 分（含）～10 （含）；2630（含）歲評(píng)為 7 分（含）～ 9 分；25（含）歲以下評(píng)為 5 分（含）～7 分。商業(yè)銀行信貸風(fēng)險(xiǎn)來源于兩方面，借款者不能償還和借款者不愿意償還借款。（2）農(nóng)戶信用等級(jí)評(píng)定為較好檔次的，將以信用方式擔(dān)保的未到期貸款，本金或利息逾期 30 天以內(nèi)劃分為正常貸款；貸款本金或利息逾期 31－90 天劃分為關(guān)注類貸款；貸款本金或利息逾期 91－180 天劃分為次級(jí)類貸；貸款本金或利息逾期 181 天以上劃分為可疑類貸款。（5）有下列情況之一的一般劃入損失類：1)借款人因依法解散、關(guān)閉、撤銷、宣告破產(chǎn)終止法人資格，農(nóng)村信用社依法對(duì)借款人及其擔(dān)保人進(jìn)行追償后，未能收回的貸款。9)借款人在其他金融機(jī)構(gòu)貸款被劃為次級(jí)類。五級(jí)分類是國(guó)際金融業(yè)對(duì)銀行貸款質(zhì)量的公認(rèn)的標(biāo)準(zhǔn)，這種方法是建立在動(dòng)態(tài)監(jiān)測(cè)的基礎(chǔ)上，通過對(duì)借款人現(xiàn)金流量、財(cái)務(wù)實(shí)力、抵押品價(jià)值等因素的連續(xù)監(jiān)測(cè)和分析，判斷貸款的實(shí)際損失程度。辦理質(zhì)押貸款，應(yīng)對(duì)質(zhì)押物的權(quán)屬和價(jià)值以及所設(shè)定質(zhì)押的合法性進(jìn)行審查，與出質(zhì)人簽訂質(zhì)押合同并辦理相關(guān)的登記或移交手續(xù)。由于農(nóng)村商業(yè)銀行發(fā)展年限較短，其資本實(shí)力還相對(duì)較弱小，如果想要進(jìn)行跨區(qū)域發(fā)展，單靠盈余公積和補(bǔ)充資本來發(fā)展必然限制其發(fā)展速度。因此，對(duì)于農(nóng)信社信貸管理的要求也越來越高，農(nóng)信社股份制改革的需要就變得更加迫切，農(nóng)村商業(yè)銀行應(yīng)運(yùn)而生。四是加強(qiáng)企業(yè)合規(guī)信貸文化建設(shè)。李安（2022）《中國(guó)商業(yè)銀行信貸風(fēng)險(xiǎn)的度量研究》，使用 Logit 模型研究銀行信貸，竇玉丹對(duì)于商業(yè)銀行信貸風(fēng)險(xiǎn)預(yù)警研究并基于 AHP 權(quán)重可變模糊模型第二類研究對(duì)經(jīng)典模型的介紹和比較使得我們對(duì)這些模型有了更清晰的認(rèn)識(shí)，但這類研究并沒有提出這些模型的適用前提，同第一類研究一樣，能否應(yīng)用在我國(guó)商業(yè)銀行還是個(gè)未知數(shù)。（2）麥肯錫模型(Credit portfolioView)該模型在 Credit MetricS 的基礎(chǔ)上,加入了宏觀經(jīng)濟(jì)因素,也就是將有條件的遷徙矩陣運(yùn)用到 Credit MetriCS 模型中,最終計(jì)算出考慮了宏觀經(jīng)濟(jì)因素的 VaR。按照資金總庫分配原理,第一批資金分配是建立第一準(zhǔn)備金,第二批資金分配是建立第二準(zhǔn)備金。本文注重研究銀行信貸風(fēng)險(xiǎn)管理，目的是以神木農(nóng)村商業(yè)銀行為案例，研究農(nóng)村商業(yè)銀行存在的信貸風(fēng)險(xiǎn)，并找出有效的措施來加強(qiáng)信貸管理，提高信貸資產(chǎn)質(zhì)量，促進(jìn)我國(guó)農(nóng)村商業(yè)銀行的穩(wěn)健經(jīng)營(yíng)、快速發(fā)展，具有重要的現(xiàn)實(shí)意義。而我國(guó)農(nóng)村商業(yè)銀行正是在農(nóng)村信用社改革的背景下產(chǎn)生的,是在經(jīng)濟(jì)發(fā)達(dá)地區(qū)資產(chǎn)條件較好的農(nóng)村信用社的基礎(chǔ)上,由轄區(qū)內(nèi)農(nóng)民、農(nóng)村工商戶、企業(yè)法人和其他經(jīng)濟(jì)組織共同入股組成,實(shí)行一級(jí)法人、統(tǒng)一核算的股份有限公司形式的地方性商業(yè)銀行。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 ..............................................