中国国有商业银行贷款信用风险研究
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摘要
信贷业务是我国国有商业银行最主要的业务,贷款信用风险因此成为国有商业银行最主要的风险。为积极应对“入世”后外资银行的挑战,增强抵御风险的能力和竞争能力,国有商业银行急需完善贷款信用风险管理。本文根据我国国有商业银行风险管理的实际,选择了对国民经济影响很大的贷款信用风险作为研究的主题。本文通过综合分析国有商业银行贷款信用风险的成因,提出按照巴塞尔协议要求加强风险管理和内部控制,建立和完善贷款信用风险预警系统等系列对策。
贷款信用风险指债务人不能或不愿按约定偿还贷款本息,导致银行信贷资金遭受损失的不确定性。债务人的偿债能力和偿债意愿是决定贷款信用风险最主要、最直接的因素。影响债务人的偿债能力和偿债意愿的因素包括:道德、市场、经营管理等。借贷资本是虚拟资本,虚拟资本不断增加和膨胀容易产生贷款信用风险。经济的周期性波动容易导致经济危机,从而产生贷款信用风险,进而可能发生金融危机。
本文运用“金融不稳定性假说”、“信息不对称”理论、“安全边界”理论论述了金融脆弱性,指出金融机构所具有的过度借贷的内在冲动,及金融机构运行机制的固有缺陷是造成金融体系内在脆弱性的主要原因。金融脆弱性是导致贷款信用风险产生的重要因素。金融道德风险源于经济人的自利本能与有限理性,信息不对称与不完全等。金融道德风险加大了风险防范的成本,导致贷款信用风险发生,影响了金融体系的稳定性。
我国正从计划经济体制向市场经济体制转变,贷款信用风险成因复杂,可分为政府、企业和银行三方面的原因,根本上则是体制性原因。因此,国有商业银行面临的贷款信用风险具有特殊性。体制性风险成为产生贷款信用风险的重要因素,商业银行实施资产负债比例管理后,出现了信贷过度扩张和过度紧缩同时并存的非均衡的状况,表现出银行与企业之间信贷合约不完全。银行不良资产对银行、国民经济、国际资信评级都有负面影响,银行加强贷款信用风险管理非常重要和紧迫。在论述商业银行风险管理理论基础上,本文提出了国有商业银行加入WTO后面临提高资本充足率、完善风险管理制度、强化风险监管等任务。商业银行风险管理的目标是通过处置和控制风险,防止和减少损失,实现稳健经营。国有商业银行需要按照巴塞尔协议要求完善贷款信用风险管理,有效配置资金,构造风险约束机制,实现信贷经营方式从“数量-扩张-风险”型到“质量-约束-效益”型的转变。
巴塞尔银行风险管理理论特别强调实施内部控制以控制银行风险。贷款信用风险内部控制就是为了实现信贷经营目标,组织协调与规范各职能部门的相互联系与制约的管理体制和运行机制。近年来国有商业银行内部控制建设取得了一定成效,但还需要加以完善。应当按照依法、稳健经营、权利制衡、程序制约及全过程控制等原则建立内控机制。按照贷款信用风险管理的程序,从建立风险预警评级体系等方面加强贷款信用风险内部控制,并加强贷款发放、检查、收回各环节的管理。
贷款信用风险预警是银行内部控制的重要组成部分。贷款风险评级是巴塞尔协议的基本要求,也是构建贷款信用风险预警系统的重要组成部分。对比西方商业银行贷款风险评级,国有商业银行贷款风险评级存在评级级别过少等问题,建议采取国际银行内部评级方法等措施完善内部评级制度。
本文最后提出了防范和化解商业银行贷款信用风险的几点对策:加强企业信用制度建设,营造良好的银行外部经营环境;加强银行公司治理机制和银行文化建设,营造良好的内部控制环境。同时还提出了结合企业改制化解银行不良资产,以及应用机制设计控制贷款道德风险的政策取向。
Credit business is the uppermost one of the state-owned commercial banks(SCB) in China.Therefore credit risk becomes the leading risk of SCB.In order to reply to challenge of foreign commercial banks actively after China joined WTO and strengthen anti-risk ability and competitive power,SCB need to perfect credit risk management urgently.According to the situation of the risk management of China’s SCB,this dissertation selects credit risk which influences economy greatly as the subject of study.Based on the analysis of the causes of credit risk of SCB synthetically,this dissertation suggests several countermeasures.These countermeasures are:strengthening the risk management and internal control according to the requests of the Basel Agreement,setting up with perfect credit risk early-warning system etc.
Credit risk means the uncertainty that the bank loses money,which is caused by the loanee that can't or would not like to repay the principal and interest of loan.The most primary and direct factors determining credit risk are ability and will of loanee to repay the loan,Factors affecting ability and will of loanee to repay the loan include morality,market and management.Loan is an illusive capital.Illusive capital raising continuously with the expansion will result in credit risk.Cyclical fluctuations of economy causes crisis and results in credit risk.Credit risk will probably lead to financial crisis.
This paper dissertates“financial fragility”applying financial instability hypothesis,theory of asymmetrical information and theory of margins of safety.The interior impulse of the financial institutions for over-borrowing,and the inborn defects of the operational mechanism of the financial institutions,are major elements for the interior fragility within the financial system,which is the important internal factor resulting in credit risk.Financial moral hazard comes from human selfish appetence and restricted sense,asymmetrical and incomplete information,etc.Financial moral hazard increases cost of preventing risk,causes credit risk,and affects stability of financial system.
Our country is now in the course of transition from planned economy to market-oriented economy.The causes of credit risk are complex.They are induced to three aspects,that is,the government,enterprise and bank.Hower,the primary cause is system.Therefore credit risk of SCB has speciality.System risk is an important factor resulting in credit risk.With the execution of asset and liability scale regulate, disproportional status of coexistence of credit overexpansion and over contraction comes forth.Credit contracts between banks and enterprises are incomplete contracts.Banks’problematic assets has exert effect on bank,economy and international credit standing rating.So it is very important and exigent to strengthen credit management.
Based on discussing theory of commercial bank risk management,this dissertation presents tasks of SCB after China joined WTO.These tasks include increasing rate of proprietor's capital,perfecting the risk management institution,and intensifing the risk supervise.The goals of the commercial banks risk management are: managing and controlling risk,preventing and reducing loss,and realizing management moderately.SCB need to perfect credit risk management according to the Basel Agreement,deploy funds effectively,construct risk restriction mechanism,tranform“Quantity-Expansion-Risk”type to“Quality-Restriction- Benefit”type,and take corresponding measures.
Basel venture management theory of commercial bank especially emphasizes giving effect to internal control to control venture of bank.Internal control of credit risk is the management system and operational mechanism that organize,harmonize and normalize interdepartmental interrelationship and restrict to realize credit operation objectives. Internal control construction of SCB has made progress in recent years,but it is still necessary to perfect internal control construction.Internal control mechanism should be constructed according to five principles.They are: legality,moderate management, puissance restrict ,procedure restrict and overall process control.According to the procedures of credit risk management,it is suggested that the internal control of credit risk should be strengthened from aspects such as construction of credit risk early-warning and grade system.It is also suggested that the strengthen internal control of all links including credit granting,back-check and collection should be strengthened.
Credit risk early-warning is an important component of bank’s internal control.Credit risk grade is the basic requirement of the New Capital Agreement of Basel,It is also an important component of credit risk early-warning system.Compared with western commercial banks,credit risk grade of SCB exists problems such as lack of grades.Some countermeasures are suggested to perfect internal grade regulation,such as adopting internal grade methods of international banks etc.
At last some countermeasures are presented to prevent and reduce credit risks of SCB.These countermeasures are:strengthening construction of enterprise credit regulation to create well external operation condition for bank;strengthening construction of administer mechanism and bank culture to create well internal control condition for bank.It is also presented to reduce bank’s problematic assets with enterprises converting system of ownership,and control credit moral hazard applying mechanism design.
贷款信用风险指债务人不能或不愿按约定偿还贷款本息,导致银行信贷资金遭受损失的不确定性。债务人的偿债能力和偿债意愿是决定贷款信用风险最主要、最直接的因素。影响债务人的偿债能力和偿债意愿的因素包括:道德、市场、经营管理等。借贷资本是虚拟资本,虚拟资本不断增加和膨胀容易产生贷款信用风险。经济的周期性波动容易导致经济危机,从而产生贷款信用风险,进而可能发生金融危机。
本文运用“金融不稳定性假说”、“信息不对称”理论、“安全边界”理论论述了金融脆弱性,指出金融机构所具有的过度借贷的内在冲动,及金融机构运行机制的固有缺陷是造成金融体系内在脆弱性的主要原因。金融脆弱性是导致贷款信用风险产生的重要因素。金融道德风险源于经济人的自利本能与有限理性,信息不对称与不完全等。金融道德风险加大了风险防范的成本,导致贷款信用风险发生,影响了金融体系的稳定性。
我国正从计划经济体制向市场经济体制转变,贷款信用风险成因复杂,可分为政府、企业和银行三方面的原因,根本上则是体制性原因。因此,国有商业银行面临的贷款信用风险具有特殊性。体制性风险成为产生贷款信用风险的重要因素,商业银行实施资产负债比例管理后,出现了信贷过度扩张和过度紧缩同时并存的非均衡的状况,表现出银行与企业之间信贷合约不完全。银行不良资产对银行、国民经济、国际资信评级都有负面影响,银行加强贷款信用风险管理非常重要和紧迫。在论述商业银行风险管理理论基础上,本文提出了国有商业银行加入WTO后面临提高资本充足率、完善风险管理制度、强化风险监管等任务。商业银行风险管理的目标是通过处置和控制风险,防止和减少损失,实现稳健经营。国有商业银行需要按照巴塞尔协议要求完善贷款信用风险管理,有效配置资金,构造风险约束机制,实现信贷经营方式从“数量-扩张-风险”型到“质量-约束-效益”型的转变。
巴塞尔银行风险管理理论特别强调实施内部控制以控制银行风险。贷款信用风险内部控制就是为了实现信贷经营目标,组织协调与规范各职能部门的相互联系与制约的管理体制和运行机制。近年来国有商业银行内部控制建设取得了一定成效,但还需要加以完善。应当按照依法、稳健经营、权利制衡、程序制约及全过程控制等原则建立内控机制。按照贷款信用风险管理的程序,从建立风险预警评级体系等方面加强贷款信用风险内部控制,并加强贷款发放、检查、收回各环节的管理。
贷款信用风险预警是银行内部控制的重要组成部分。贷款风险评级是巴塞尔协议的基本要求,也是构建贷款信用风险预警系统的重要组成部分。对比西方商业银行贷款风险评级,国有商业银行贷款风险评级存在评级级别过少等问题,建议采取国际银行内部评级方法等措施完善内部评级制度。
本文最后提出了防范和化解商业银行贷款信用风险的几点对策:加强企业信用制度建设,营造良好的银行外部经营环境;加强银行公司治理机制和银行文化建设,营造良好的内部控制环境。同时还提出了结合企业改制化解银行不良资产,以及应用机制设计控制贷款道德风险的政策取向。
Credit business is the uppermost one of the state-owned commercial banks(SCB) in China.Therefore credit risk becomes the leading risk of SCB.In order to reply to challenge of foreign commercial banks actively after China joined WTO and strengthen anti-risk ability and competitive power,SCB need to perfect credit risk management urgently.According to the situation of the risk management of China’s SCB,this dissertation selects credit risk which influences economy greatly as the subject of study.Based on the analysis of the causes of credit risk of SCB synthetically,this dissertation suggests several countermeasures.These countermeasures are:strengthening the risk management and internal control according to the requests of the Basel Agreement,setting up with perfect credit risk early-warning system etc.
Credit risk means the uncertainty that the bank loses money,which is caused by the loanee that can't or would not like to repay the principal and interest of loan.The most primary and direct factors determining credit risk are ability and will of loanee to repay the loan,Factors affecting ability and will of loanee to repay the loan include morality,market and management.Loan is an illusive capital.Illusive capital raising continuously with the expansion will result in credit risk.Cyclical fluctuations of economy causes crisis and results in credit risk.Credit risk will probably lead to financial crisis.
This paper dissertates“financial fragility”applying financial instability hypothesis,theory of asymmetrical information and theory of margins of safety.The interior impulse of the financial institutions for over-borrowing,and the inborn defects of the operational mechanism of the financial institutions,are major elements for the interior fragility within the financial system,which is the important internal factor resulting in credit risk.Financial moral hazard comes from human selfish appetence and restricted sense,asymmetrical and incomplete information,etc.Financial moral hazard increases cost of preventing risk,causes credit risk,and affects stability of financial system.
Our country is now in the course of transition from planned economy to market-oriented economy.The causes of credit risk are complex.They are induced to three aspects,that is,the government,enterprise and bank.Hower,the primary cause is system.Therefore credit risk of SCB has speciality.System risk is an important factor resulting in credit risk.With the execution of asset and liability scale regulate, disproportional status of coexistence of credit overexpansion and over contraction comes forth.Credit contracts between banks and enterprises are incomplete contracts.Banks’problematic assets has exert effect on bank,economy and international credit standing rating.So it is very important and exigent to strengthen credit management.
Based on discussing theory of commercial bank risk management,this dissertation presents tasks of SCB after China joined WTO.These tasks include increasing rate of proprietor's capital,perfecting the risk management institution,and intensifing the risk supervise.The goals of the commercial banks risk management are: managing and controlling risk,preventing and reducing loss,and realizing management moderately.SCB need to perfect credit risk management according to the Basel Agreement,deploy funds effectively,construct risk restriction mechanism,tranform“Quantity-Expansion-Risk”type to“Quality-Restriction- Benefit”type,and take corresponding measures.
Basel venture management theory of commercial bank especially emphasizes giving effect to internal control to control venture of bank.Internal control of credit risk is the management system and operational mechanism that organize,harmonize and normalize interdepartmental interrelationship and restrict to realize credit operation objectives. Internal control construction of SCB has made progress in recent years,but it is still necessary to perfect internal control construction.Internal control mechanism should be constructed according to five principles.They are: legality,moderate management, puissance restrict ,procedure restrict and overall process control.According to the procedures of credit risk management,it is suggested that the internal control of credit risk should be strengthened from aspects such as construction of credit risk early-warning and grade system.It is also suggested that the strengthen internal control of all links including credit granting,back-check and collection should be strengthened.
Credit risk early-warning is an important component of bank’s internal control.Credit risk grade is the basic requirement of the New Capital Agreement of Basel,It is also an important component of credit risk early-warning system.Compared with western commercial banks,credit risk grade of SCB exists problems such as lack of grades.Some countermeasures are suggested to perfect internal grade regulation,such as adopting internal grade methods of international banks etc.
At last some countermeasures are presented to prevent and reduce credit risks of SCB.These countermeasures are:strengthening construction of enterprise credit regulation to create well external operation condition for bank;strengthening construction of administer mechanism and bank culture to create well internal control condition for bank.It is also presented to reduce bank’s problematic assets with enterprises converting system of ownership,and control credit moral hazard applying mechanism design.
引文
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