商业银行集团客户信贷风险识别与控制
|
摘要
公司信贷业务是商业银行创造利润的主要来源,从利润贡献角度,集团客户为银行带来的收益远远大于单一客户。集团客户具有资产规模大、资本实力雄厚、市场竞争力强、融资渠道广、批量营销成本低的优势,深受商业银行所青睐,成为众多商业银行重点拓展的对象。但是,由于集团客户关联企业多、关联交易频繁、资金串用、相互担保较多,为银行贷后管理增加了难度。个别集团客户公司治理和现代企业制度不完善、企业伦理道德低下、财务信息不真实、恶意套取贷款和逃废银行债务,成为商业银行不良贷款的发源地。我国商业银行信贷实务中,集团客户信贷风险管理一直是一个难点。
本文首先从理论角度分析集团客户存在的信贷风险,并从实务角度借助有效的识别技术对集团客户进行信贷风险识别；然后,根据不同的信用风险提出相应的风险防范措施,特别是对不同类型和特点的集团客户应采取不同的信用风险控制组合,建立有针对性的、个性化的信贷风险控制组合；最后,通过对两个不同类型的集团客户进行案例分析。本文旨在为国内金融机构信贷风险防范提供具有实际应用价值的建议。
Company credit business is a major source of profit that commercial bank created. Based on profit contribution, the earnings from group clients for the banks are far greater than the earnings from the single customer. Because group clients have the advantages of large-scale assets, capital strength, market competitiveness, widely financing channels, Low-cost mass marketing, it is greatly favored by commercial banks and becomes the focuses of business development. However, group clients usually involve more affiliated companies, engage into more frequent relevancy transactions, and have more possibility to exchange the fund between the affiliated companies and to serve as the guarantor for each other. It becomes very difficult for commercial bank to manage the loans. Some group clients also have problems with the management and regulation, violate the business ethics and rules, report the false financial information to get the loans, and do not pay the debt. Those become the major source of non-performing loans for commercial banks. In our commercial bank credit practice, the management of credit risk of group clients has been a problem.
First, from a theoretical point of view this article anal sizes the existing credit risk of group clients. From the practical point of view, it also contributes to identify the credit risk by using effective recognition technology.
Then, it recommends credit risk prevention according to the different type of credit risk. Especially, it takes a different combination of credit risk controls for different types and characteristics of corporate clients and establishes a targeted, personalized portfolio credit risk control.
Finally, two case studies serve as examples of different types of corporate clients. This article aims to provide a proposal with practical value for domestic financial institutions in preventing credit risk.
本文首先从理论角度分析集团客户存在的信贷风险,并从实务角度借助有效的识别技术对集团客户进行信贷风险识别；然后,根据不同的信用风险提出相应的风险防范措施,特别是对不同类型和特点的集团客户应采取不同的信用风险控制组合,建立有针对性的、个性化的信贷风险控制组合；最后,通过对两个不同类型的集团客户进行案例分析。本文旨在为国内金融机构信贷风险防范提供具有实际应用价值的建议。
Company credit business is a major source of profit that commercial bank created. Based on profit contribution, the earnings from group clients for the banks are far greater than the earnings from the single customer. Because group clients have the advantages of large-scale assets, capital strength, market competitiveness, widely financing channels, Low-cost mass marketing, it is greatly favored by commercial banks and becomes the focuses of business development. However, group clients usually involve more affiliated companies, engage into more frequent relevancy transactions, and have more possibility to exchange the fund between the affiliated companies and to serve as the guarantor for each other. It becomes very difficult for commercial bank to manage the loans. Some group clients also have problems with the management and regulation, violate the business ethics and rules, report the false financial information to get the loans, and do not pay the debt. Those become the major source of non-performing loans for commercial banks. In our commercial bank credit practice, the management of credit risk of group clients has been a problem.
First, from a theoretical point of view this article anal sizes the existing credit risk of group clients. From the practical point of view, it also contributes to identify the credit risk by using effective recognition technology.
Then, it recommends credit risk prevention according to the different type of credit risk. Especially, it takes a different combination of credit risk controls for different types and characteristics of corporate clients and establishes a targeted, personalized portfolio credit risk control.
Finally, two case studies serve as examples of different types of corporate clients. This article aims to provide a proposal with practical value for domestic financial institutions in preventing credit risk.
引文
1 周祖城.企业伦理学[M].北京：清华大学出版社,2005,8-9.
2 李维安,武立东.公司治理教程[M].上海：上海人民出版社,2002,204.
3 张卫平；曹志鹏；张欣.论我国商业银行信贷风险的监督管理[J]. 《经济界》,2008-07-02
[1]四川银监局课题组.集团客户信贷风险的表现形式及防范措施[J].西南金融.2008,(3)
[2]江国坚,舒继跃.集团客户信贷风险分析及防范机制初探[J].新疆金融.2009,(6)
[3]刘小明.商业银行集团客户信贷风险溯源及防范机制优化[J].当代经济科学.2005,(11)
[4]中国银监会.商业银行集团客户授信业务风险管理指引.2007
[5]张永红.控制集团客户授信风险的关键：识别关联企业和关联交易.南方金融.2006,(9)
[6]王根泉.论商业银行对集团客户信贷风险防范的研究[D].南昌：南昌大学,2008.
[7]俞万可.信息不对称条件下的集团客户信用风险管理研究[D].上海：复旦大学,2004.
[8]杜越峰,商业银行集团客户信贷风险及防范[D],济南：山东大学,2007.
[9]刘肖原,贾涛.商业银行集团客户的特征与信贷风险防范[J].北京工商大学学报.2007,(5)
[10]李少伟.集团客户信贷风险的识别和防范[D].上海：复旦大学,2005.
[11]陈伏豪,夏恒亮.集团贷款风险与国外经验启示[J].财会通讯.2009,(1)
[12]黎四奇.我国商业银行集团客户授信风险监管之难点及对策分析[J].政治与法律.2009,(2)
[13]期刊论文商业银行集团客户信贷风险管理研究-技术经济2007,26(8)
[14]傅祖培.企业集团资金关联交易的识别与防范[J].中国金融,2004,(2).
[15]王广新 商业银行集团客户授信风险成因分析金融经济
[16]包力军.刍议我国商业银行的集团客户营销和授信管理[J].新金融,2003,(12)：27-29.
[17]工商银行上海分行课题组.商业银行实施集团客户整体营销策略研究[J].金融论坛,2005,(3)：34-38.
[18]朱厚志.对当前集团客户授信风险的个案研究[J].金融纵横,2004,(11)：34-35.
[19]周斌,华伟.后危机时代的企业财资管理策略[J].上海经济,2009, (12)：54-56.
[20]王洁,刘荣.商业银行集团客户贷款风险探析,中国城市金融[J].2004,(12)：23-25.
[21]李航,张华.商业银行集团客户授信业务风险分析[J].金融理论与实践,2005,(2)：40-42.
[22]张维迎.企业理论与中国企业改革[M].北京：北京大学出版社,1999.
[23]中国人民银行上海分行国有银行监管一处课题组.集团(关联)企业信贷风险与控制：以上海为例[J].上海金融,2003,(8)：45-48.
[24]刘斌.国内股份制商业银行综合授信管理问题研究[J].国际金融研究,2005,(1)：33-39.
[25]李丹,廖春良.银行集团客户关联交易与信用风险相关性实证分析[J].西北大学学报,2007(11)
[26]郑先柄.现代商业银行全面信贷风险管理研究[J].中国金融,2003.
[27]闫琨,集团客户授信风险管理,金融发展研究[J],2009(5)
[28]李兴,商业银行信贷风险管理[M],北京,中央民族大学出版社,2005
[29]Juri Marcucci and Mario Quagliariello. Asymmetric effects of the business cycle on bank credit risk [J]. Journal of Banking & Finance.2009 (9)
[30]Maria Psillaki, Ioannis E. Tsolas and Dimitris Margaritis. Evaluation of creditrisk based on firm performance[J]. European Journal of Operational Research.2010, (3)
[31]Wolf Wagner and Ian W. Marsh. Credit risk transfer and financial sector stability[J]. Journal of Financial Stability.2006, (6)
2 李维安,武立东.公司治理教程[M].上海：上海人民出版社,2002,204.
3 张卫平；曹志鹏；张欣.论我国商业银行信贷风险的监督管理[J]. 《经济界》,2008-07-02
[1]四川银监局课题组.集团客户信贷风险的表现形式及防范措施[J].西南金融.2008,(3)
[2]江国坚,舒继跃.集团客户信贷风险分析及防范机制初探[J].新疆金融.2009,(6)
[3]刘小明.商业银行集团客户信贷风险溯源及防范机制优化[J].当代经济科学.2005,(11)
[4]中国银监会.商业银行集团客户授信业务风险管理指引.2007
[5]张永红.控制集团客户授信风险的关键：识别关联企业和关联交易.南方金融.2006,(9)
[6]王根泉.论商业银行对集团客户信贷风险防范的研究[D].南昌：南昌大学,2008.
[7]俞万可.信息不对称条件下的集团客户信用风险管理研究[D].上海：复旦大学,2004.
[8]杜越峰,商业银行集团客户信贷风险及防范[D],济南：山东大学,2007.
[9]刘肖原,贾涛.商业银行集团客户的特征与信贷风险防范[J].北京工商大学学报.2007,(5)
[10]李少伟.集团客户信贷风险的识别和防范[D].上海：复旦大学,2005.
[11]陈伏豪,夏恒亮.集团贷款风险与国外经验启示[J].财会通讯.2009,(1)
[12]黎四奇.我国商业银行集团客户授信风险监管之难点及对策分析[J].政治与法律.2009,(2)
[13]期刊论文商业银行集团客户信贷风险管理研究-技术经济2007,26(8)
[14]傅祖培.企业集团资金关联交易的识别与防范[J].中国金融,2004,(2).
[15]王广新 商业银行集团客户授信风险成因分析金融经济
[16]包力军.刍议我国商业银行的集团客户营销和授信管理[J].新金融,2003,(12)：27-29.
[17]工商银行上海分行课题组.商业银行实施集团客户整体营销策略研究[J].金融论坛,2005,(3)：34-38.
[18]朱厚志.对当前集团客户授信风险的个案研究[J].金融纵横,2004,(11)：34-35.
[19]周斌,华伟.后危机时代的企业财资管理策略[J].上海经济,2009, (12)：54-56.
[20]王洁,刘荣.商业银行集团客户贷款风险探析,中国城市金融[J].2004,(12)：23-25.
[21]李航,张华.商业银行集团客户授信业务风险分析[J].金融理论与实践,2005,(2)：40-42.
[22]张维迎.企业理论与中国企业改革[M].北京：北京大学出版社,1999.
[23]中国人民银行上海分行国有银行监管一处课题组.集团(关联)企业信贷风险与控制：以上海为例[J].上海金融,2003,(8)：45-48.
[24]刘斌.国内股份制商业银行综合授信管理问题研究[J].国际金融研究,2005,(1)：33-39.
[25]李丹,廖春良.银行集团客户关联交易与信用风险相关性实证分析[J].西北大学学报,2007(11)
[26]郑先柄.现代商业银行全面信贷风险管理研究[J].中国金融,2003.
[27]闫琨,集团客户授信风险管理,金融发展研究[J],2009(5)
[28]李兴,商业银行信贷风险管理[M],北京,中央民族大学出版社,2005
[29]Juri Marcucci and Mario Quagliariello. Asymmetric effects of the business cycle on bank credit risk [J]. Journal of Banking & Finance.2009 (9)
[30]Maria Psillaki, Ioannis E. Tsolas and Dimitris Margaritis. Evaluation of creditrisk based on firm performance[J]. European Journal of Operational Research.2010, (3)
[31]Wolf Wagner and Ian W. Marsh. Credit risk transfer and financial sector stability[J]. Journal of Financial Stability.2006, (6)