【正文】 姓 名 宋 健 學 號 200801190305 指導老師 陳 貽 漢 2012年 3 月 15 日The mercial banks and small and mediumsized enterprises credit risk management research The thesis sets out from the general theories of economic risks and banking credit risks management, to represent that economic risks are one of basic characters of modern market economy, and the banking credit risks are the focalization of the whole economic risks. The essence of risk is that the possibilities of proceeds and losses exist simultaneously, therefore encouraging meanwhile restricting the activities of main body of the market economy. The essence of mercial banks is to avoid and prevent risks under the balance of dual effects of the risk so that risks can decline to an acceptable degree while proceeds is to be taken in as much as possible. At present, western economic industry has reached a consensus on the reasons of the exposure of banking credit risks by virtue of the information nonsymmetry theory that risks stem from the adverse selection under the information nonsymmetry and moral risks and objective risks arising from information insufficiency. In addition, this thesis discusses the relations between credit risks management and equitydebt ratio management, capital abundance ratio management and internal control respectively. It also clarifies some misunderstanding on credit risks management. The abovementioned contents form Chapter One of this thesis. Chapter Two of this thesis first points out that the decisive factor of the efficiency of credit management is not the external organizational form but internal organization structure by paring the relations between various external organizational forms and the efficiency of risks management. The emphases on designing organizational structure of credit risks management should be laid on the forming of the mechanism of lateral control between different divisions and the mechanism of vertical control on different levels of subsidiaries and affiliates. After longterm development, the internal organizational structure of western mercial banks has been shaped into three functional sections: market section, operation section and administration section, which exercise the functions of marketing, business operation, and centralized administration respectively, and furthermore, control one another, cooperate one another. This kind of idea about organizational design is embodied by the plete organizational division of these three steps of credit examination, approval and investigation in the credit operation that means the departments of business operation, credit examination and risk management, which belong to three different functional sections, respectively perform the functions of research before loanproviding, examination of credit application, and supervision after loanproviding, thereby, the lateral control between different departments can be effected. The vertical control is exercised through both the allotment of credit decisionmaking power between higher levels and lower levels of business departments that means to choose centralization or decentralization of power, and allotment of credit decisionmaking power between individuals and collectivity in a department that represents individual or collective decisionmaking power. This thesis amply discusses the good and bad effect of these four kinds of decisionmaking systems under two groups by applying the fundamentals of organizational management, thereby indicating that solely using any one of four decisionmaking systems will bring on visible defects. Accordingly, modern mercial banks mostly intends to adopt the loan examining authorization system which joins the collective and individual decisionmaking as well as centralization and decentralization together, but giving priority to individual decision and decentralization of power. Chapter Three of this thesis puts emphases on credit risks management system and its executive efficiency. The organizational control theory deems that system is the necessary condition under which organizational functions can be optimized and exerted, meanwhile organizational institution being stabilized,A key issue of interest in the recent literature on financial i