商业银行信贷风险国外文献

内容摘要信贷客户是商业银行赖以生存的基础，是银行利润的主要来源。因此，商业银行需要加强信贷准入客体风险的管理，甄别客户，择优扶持，选择与自己能力相匹配的客户，相辅相成，共同壮大，最终实现客户、银行的双赢和可持续发展。如何防范风险是做好信贷工作非常重要的因素之一，为提高我国商业银行对信贷风险的管控能力,银监会提出《固定资产贷款管理暂行办法》、《流动资金贷款管理暂行办法》、《个人贷款管理暂行办法》和《项目融资业务指引》,即“三个办法一个指引”。在此形势下,银行信贷工作也需及时转变观念,寻求发展。本文首先分析“三个办法一个指引”的核心思想,然后系统论述银行信贷改革与发展的必要性,并规划系统的建设举措；再针对我国商业银行的信贷风险问题，分析风险的主要成因，并提出降低商业银行信贷风险的对策；通过以上两方面来思考如何做好信贷业务。 写作提纲一、商业银行信贷工作改革与发展的必要性 (一)传统银行信贷业务的审批流程存在风险惯性 (二)银行信贷资金被挪用挤占优质信贷业务 (三)信贷风险控制需要相关行业联动 二、商业银行信贷风险的主要成因 （一）来自外部环境的原因1、立法监管不足。2、信用文化淡薄。3、宏观经济环境影响。 （二）来自银行自身的原因1、商业银行信贷管理机制不健全。2、选择贷款方式不当。3、信贷分析的局限性。4、缺失正确的信贷文化。

这个能用吗?也是文献呢Interim Measures on Information Disclosure of Commercial Banks Order N6 of the People's Bank of China May 15, 2002 Chapter I General Provisions Article 1 These rules are formulated on the basis of "Law on the People's bank of China of the People's Republic of China" and "Commercial Banking Law of the People's Bank of China", which aim to strengthen market discipline of commercial banks, standardize information disclosure of commercial banks, effectively safeguard legitimate interests of depositors and other stakeholders and promote safe, sound and efficient operation of commercial Article 2 These rules are to be applied to commercial banks that are established legally within the territory of the People's Republic of China, including domestic commercial banks, wholly foreign funded banks, joint venture banks and branches of foreign Article 3 Commercial banks should disclose information according to these rules, which are the minimum requirements for commercial banks' information While abiding by these rules, commercial banks can disclose more information than what has been required by these rules at their own In addition to these rules, listed commercial banks should also conform to relevant information disclosure rules published by regulatory body of the securities Article 4 Information disclosure of commercial banks should be proceeded consistent with laws and regulations, the uniform domestic accounting rules and relevant rules of the PBC Article 5 Commercial banks should disclose information in a standardized fashion, while ensuring authenticity, accuracy, integrity and Article 6 Annual financial statements disclosed by commercial banks should be subject to auditing by accounting firms that are certified to be engaged in finance-related Article 7 The People's Bank of China is to supervise commercial banks' information disclosure according to relevant laws and Chapter II Information to be Disclosed Article 8 Commercial banks should disclose financial statements, and information on risk management, corporate governance and big events of the year according to these Article 9 Commercial banks' financial statements should include accounting report, annex and notes to this report and description of financial Article 10 Accounting report disclosed by commercial banks should include balance sheet, statement of income (profit and loss account), statement of owner's equity and other additional Article 11 Commercial banks should indicate inconsistence between the basis of preparation and the basic preconditions of accounting in their notes to the accounting Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income Article 13 Commercial banks should indicate in their notes to the accounting report crucial changes of accounting policy and estimates, contingent items and post-balance sheet items, transfer and sale of important Article 14 Commercial banks should indicate in their annex and notes to the accounting report the total volume of related party transactions and major related party Major related party transactions refer to those with trading volume exceeding 30 million yuan or 1% of total net assets of the commercial Article 15 Commercial banks should indicate in their notes to the accounting report detailed breakdown of key categories in the accounting report, including: (1) Due from banks by the breakdown of domestic and overseas (2) Interbank lending by the breakdown of domestic and overseas (3) Outstanding balance of loans at the beginning and the end of the accounting year by the breakdown of credibility loans, committed loans, collateralized loans and pledged (4) Non-performing loans at the beginning and end of the accounting year resulted from the risk-based loan (5) Provisions for loan losses at the beginning and the end of the accounting year, new provisions, returned provisions and write-offs in the accounting General provisions, specific provisions and special provisions should be disclosed (6) Outstanding balance and changes of interest (7) Investment at the beginning and the end of the accounting year by (8) Interbank borrowing in domestic and overseas (9) Calculation, outstanding balance and changes of interest (10) Year-end outstanding balance and other details of off-balance sheet categories, including bank acceptance bills, external guarantees, letters of guarantee for financing purposes, letters of guarantee for non-financing purposes, loan commitments, letters of credit (spot), letters of credit (forward), financial futures, financial options, (11) Other key Article 16 Commercial banks should disclose in their notes to the accounting report status of capital adequacy, including total value of risk assets, amount and structure of net capital, core capital adequacy ratio and capital adequacy Article 17 Commercial banks should disclose auditing report provided by the appointed accounting Article 18 Description of financial position should cover the general performance of the bank, generation and distribution of profit and other events that have substantial impact on financial position and performance of the Article 19 Commercial banks should disclose following risks and risk management details: (1) Credit Commercial banks should disclose status of credit risk management, credit exposure, credit quality and earnings, including business operations that generate credit risks, policy of credit risk management and control, organizational structure and division of labor in credit risk management, procedure and methods of classification of asset risks, distribution and concentration of credit risks, maturity analysis of over-due loans, restructuring of loans and return of (2) Liquidity Commercial banks should disclose relevant parameters that can represent their status of liquidity, analyze factors affecting liquidity and indicate their strategy of liquidity (3) Market Commercial banks should disclose risks brought by changes of interest rates and exchange rate on the market, analyzing impacts of such changes on profitability and financial positions of the bank and indicating their strategy of market risk (4) Operation Commercial banks should disclose risks brought by flaws and mistakes of internal procedures, staff and system or by external shocks and indicate the integrity, rationality and effectiveness of their internal control (5) Other Other risks that may bring severe negative impact to the Article 20 Commercial banks should disclose following information on corporate governance: (1) Shareholders' meeting during the (2) Members of the board of directors and its work (3) Members of the board of supervisors and its work (4) Members of the senior management and their (5) Layout of branches and function Article 21 Chronicle of events disclosed by commercial banks in the year should at least include the following contents: (1) Names of the ten biggest shareholders and changes during the (2) Increase or decrease of registered capital, splitting up and (3) Other important information that is necessary for the general public to Article 22 Information of foreign bank branches is to be collected and disclosed by the primary reporting Foreign bank branches don't need to disclose information that is only mandated and required for disclosure by institutions with legal person Foreign bank branches should translate into Chinese and disclose the summary of information disclosed by their head Article 23 Commercial banks need not disclose information of unimportant However, if the omission or misreporting of certain categories or information may change or affect the assessment or judge of the information users, commercial banks should regarded the categories as key information categories and disclose Chapter III Management of Information Disclosure Article 24 Commercial banks should prepare in Chinese their annual reports with all the information to be disclosed and publish them within 4 month after the end of each accounting If they are not able to disclose such information on time due to special factors, they should apply to the People's Bank of China for delay of disclosure at least 15 days in Article 25 Commercial banks should submit their annual reports to the People's Bank of China prior to Article 26 Commercial banks should make sure that their shareholders and stakeholders could obtain the annual reports on a timely Commercial banks should put their annual reports in their major operation venue, so as to ensure such reports are readily available for the general public to read and The PBC encourage commercial banks to disclose main contents of their annual reports to the public through Article 27 Boards of directors in commercial banks are responsible for the information If there is no board of directors in the bank, the president (head) of the bank should assume such a Boards of directors and presidents (heads) of commercial banks should ensure the authenticity, accuracy and integrity of the disclosed information and take legal responsibility for their Article 28 Commercial banks and their involved staff that provide financial statements with false information or concealing important facts should be punished according to the " Rules on Punishment of Financial Irregularities" Accounting firms and involved staff that provide false auditing report should be punished according to the "Interim Measures on Finance-related Auditing Business by Accounting Firms" Chapter IV Supplementary Provisions Article 29 Commercial banks with total assets below RMB 1 billion or with total deposits below RMB 500 million are exempted from the compulsory information However, the People's Bank of China encourages such commercial banks to disclose information according to these Article 30 The People's Bank of China is responsible for the interpretation of these Article 31 These rules shall enter into force as of the date of promulgation and are to be applied to all commercial banks except city commercial City commercial banks should adopt these rules gradually from January 1, 2003 to January 1, 中国人民银行令[2002]第6号 2002年5月15日 第一章 总 则 第一条 为加强商业银行的市场约束，规范商业银行的信息披露行为，有效维护存款人和相关利益人的合法权益，促进商业银行安全、稳健、高效运行，依据《中华人民共和国中国人民银行法》、《中华人民共和国商业银行法》等法律法规，制定本办法。 第二条 本办法适用于在中华人民共和国境内依法设立的商业银行，包括中资商业银行、外资独资银行、中外合资银行、外国银行分行。 第三条 商业银行应按照本办法规定披露信息。本办法规定为商业银行信息披露的最低要求。商业银行可在遵守本办法规定基础上自行决定披露更多信息。 上市商业银行除应遵守本办法规定披露信息外，还应遵守证券监督管理机关有关信息披露的规定。 第四条 商业银行披露信息应当遵守法律法规、国家统一的会计制度和中国人民银行的有关规定。 第五条 商业银行应遵循真实性、准确性、完整性和可比性的原则，规范地披露信息。 第六条 商业银行披露的年度财务会计报告须经获准从事金融相关审计业务的会计师事务所审计。 第七条 中国人民银行根据有关法律法规对商业银行的信息披露进行监督。 第二章 信息披露的内容 第八条 商业银行应按照本办法规定披露财务会计报告、各类风险管理状况、公司治理、年度重大事项等信息。 第九条 商业银行财务会计报告由会计报表、会计报表附注和财务情况说明书组成。 第十条 商业银行披露的会计报表应包括资产负债表、利润表（损益表）、所有者权益变动表及其他有关附表。 第十一条 商业银行应在会计报表附注中说明会计报表编制基础不符合会计核算基本前提的情况。 第十二条 商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。 第十三条 商业银行应在会计报表附注中说明重要会计政策和会计估计的变更；或有事项和资产负债表日后事项；重要资产转让及其出售。 第十四条 商业银行应在会计报表附注中披露关联方交易的总量及重大关联方交易的情况。 重大关联方交易是指交易金额在3000万元以上或占商业银行净资产总额1%以上的关联方交易。 第十五条 商业银行应在会计报表附注中说明会计报表中重要项目的明细资料，包括： （一） 按存放境内、境外同业披露存放同业款项； （二） 按拆放境内、境外同业披露拆放同业款项; （三） 按信用贷款、保证贷款、抵押贷款、质押贷款分别披露贷款的期初数、期末数； （四） 按贷款风险分类的结果披露不良贷款的期初数、期末数； （五） 贷款损失准备的期初数、本期计提数、本期转回数、本期核销数、期末数；一般准备、专项准备和特种准备应分别披露； （六） 应收利息余额及变动情况； （七） 按种类披露投资的期初数、期末数； （八） 按境内、境外同业披露同业拆入款项； （九） 应付利息计提方法、余额及变动情况； （十） 银行承兑汇票、对外担保、融资保函、非融资保函、贷款承诺、开出即期信用证、开出远期信用证、金融期货、金融期权等表外项目，包括上述项目的年末余额及其他具体情况； （十一） 其他重要项目。 第十六条 商业银行应在会计报表附注中披露资本充足状况，包括风险资产总额、资本净额的数量和结构、核心资本充足率、资本充足率。 第十七条 商业银行应披露会计师事务所出具的审计报告。 第十八条 财务情况说明书应当对本行经营的基本情况、利润实现和分配情况以及对本行财务状况、经营成果有重大影响的其他事项进行说明。 第十九条 商业银行应披露下列各类风险和风险管理情况： （一） 信用风险状况。商业银行应披露信用风险管理、信用风险暴露、信贷质量和收益的情况，包括产生信用风险的业务活动、信用风险管理和控制政策、信用风险管理的组织结构和职责划分、资产风险分类的程序和方法、信用风险分布情况、信用风险集中程度、逾期贷款的账龄分析、贷款重组、资产收益率等情况。 （二） 流动性风险状况。商业银行应披露能反映其流动性状况的有关指标，分析影响流动性的因素，说明本行流动性管理策略。 （三） 市场风险状况。商业银行应披露因市场汇率、利率变动而产生的风险，分析汇率、利率的变化对银行盈利能力和财务状况的影响，说明本行的市场风险管理策略。 （四） 操作风险状况。商业银行应披露由于内部程序、人员、系统的不完善或失误，或外部事件造成的风险，并对本行内部控制制度的完整性、合理性和有效性作出说明。 （五） 其他风险状况。其他可能对本行造成严重不利影响的风险因素。 第二十条 商业银行应披露下列公司治理信息： （一） 年度内召开股东大会情况； （二） 董事会的构成及其工作情况； （三） 监事会的构成及其工作情况； （四） 高级管理层成员构成及其基本情况； （五） 银行部门与分支机构设置情况。 第二十一条 商业银行披露的本行年度重要事项，至少应包括下列内容： （一） 最大十名股东名称及报告期内变动情况； （二） 增加或减少注册资本、分立合并事项； （三） 其他有必要让公众了解的重要信息。 第二十二条 外国银行分行的信息由主报告行汇总后披露。 外国银行分行无须披露本办法规定的仅适用于法人机构的信息。 外国银行分行应将其总行所披露信息摘要译成中文后披露。 第二十三条 商业银行无须披露非关键性项目。但若遗漏或误报某个项目或信息会改变或影响信息使用者的评估或判断时，商业银行应将该项目视为关键性项目予以披露。 第三章 信息披露的管理 第二十四条 商业银行应将信息披露的内容以中文编制成年度报告，于每个会计年度终了后的四个月内披露。因特殊原因不能按时披露的，应至少提前十五日向中国人民银行申请延迟。 第二十五条 商业银行应将年度报告在公布前报送中国人民银行。 第二十六条 商业银行应确保股东及相关利益人能及时获取年度报告。 商业银行应将年度报告置放在商业银行的主要营业场所，确保公众能方便、及时地查阅。中国人民银行鼓励商业银行通过媒体向公众披露年度报告的主要信息。 第二十七条 商业银行董事会负责本行的信息披露。未设立董事会的，由行长（单位主要负责人）负责。 商业银行的董事会、行长（单位主要负责人）应当保证所披露的信息真实、准确、完整，并就其保证承担相应的法律责任。 第二十八条 对在信息披露中提供虚假的或者隐瞒重要事实的财务会计报告的商业银行及有关责任人员，按照《金融违法行为处罚办法》予以处理。 对出具虚假审计报告的会计师事务所及有关责任人员，按照《会计师事务所从事金融相关审计业务暂行办法》予以处理。 第四章 附 则 第二十九条 资产总额低于10亿元人民币或存款余额低于5亿元人民币的商业银行，可免于披露信息。中国人民银行鼓励此类商业银行按照本办法规定披露信息。 第三十条 本办法由中国人民银行负责解释。 第三十一条 本办法自公布之日起在除城市商业银行以外的商业银行范围内施行。 城市商业银行自2003年1月1日起到2006年1月1日分步施行本办法。

参考来源：JSTORChina's fast-evolving consumer finance market C FootnoteChina's consumer finance industry lags far behind the economy as a In 2007, consumer finance balances still came to less than 13 percent of GDP, below India and far below Singapore and South K Should recent growth rates persist, consumer lending promises to exceed 8 trillion renminbi ($2 trillion) by 2014, up from today's 7 trillion ( n1) But that calculation understates the market's latent If consumer lending on the mainland rose to Taiwan's level, for instance, the shift could unleash as much as 10 trillion renminbi in net new consumption over the next five years--an enormous opportunity for banks and China's people now have limited credit Mortgages account for 90 percent of lending to consumers, who have few choices in key product areas, such as auto loans, credit cards, and personal But the market has grown rapidly in recent Credit card issuance is skyrocketing, from 3 million cards in 2003 to 128 million by the end of Indeed, card issuance could surpass 300 million by Similarly, unsecured personal loans and installment loans, long the domain of underground lenders, have grown at an annual rate of 33 percent since 2006, to 744 billion renminbi, as leading domestic banks and consumer finance specialists strengthened their risk-management For foreign and local lenders jockeying for position in China's fast-evolving consumer finance market, we see several keys to Recognize the market's China is a collection of local markets, each at a different stage of development, with distinct risk profiles and unique consumer These markets generally evolve through three stages of development: nascent (such as Sichuan), emerging (Jiangsu), and maturing (Shanghai) Lenders should take a portfolio view, focusing on the most promising markets, but with enough diversity to capture the next wave of Find a product portfolio that matches consumer In a sense, consumer-lending products are Many consumers balance their savings and borrowing in the aggregate, not by individual Some countries (such as South Korea) have high levels of credit card usage; others rely more on cash and personal In the present early stage, the ultimate product balance in China remains to be Finding the right mix may prove crucial to success in China's fast-growing Know the rules and their New regulations issued by Chinese banking regulators in the spring of 2009 give local and foreign banks and consumer finance specialists greater access to the market, in the form of consumer finance While initially restricted to offering installment loans to retail customers with previous track records in borrowing, such companies will probably enable attackers to participate in the unsecured consumer-lending sector more quickly and at greater In addition, the further deregulation of credit cards has allowed overseas banks to issue renminbi-based These banks should target clear segments and develop the ability to serve the broader Would-be players in such a new market must tread To assure responsible lending and borrowing, the government must strengthen credit bureaus, improve financial education, support 'new to credit' products (for instance, low-limit or collateralized credit cards), and allow consumer finance balances to be Regulators and lenders must work together to improve risk management, especially the ability to identify and address organized The government must become better at spotting national and local credit China can manage the risks and has ample room to expand consumer credit--中国的快速发展消费金融市场 内容 1。脚注 中国的消费金融业远远落后于整体经济。 2007年，消费信贷余额仍然发生了不到国内生产总值的百分之十三，低于印度，远远低于新加坡和韩国。如果最近的增长率持续下去，消费贷款承诺2014年将超过8万亿人民币（2万亿美元），从今天的7万亿人民币。（n1）重的计算，但低估了市场的潜能。如果消费者在大陆的贷款上升到台湾的水平，例如，这种变化可能引发在未来5年高达10万亿人民币的净新的消费多 - 为银行和零售商的巨大机会。 中国人民现在是有限的信贷方案。抵押贷款占贷款的百分之90的消费者，谁在关键产品领域，如汽车贷款，信用卡几个选择，以及个人贷款。但市场发展迅速，近年来。信用卡发行是暴涨的3万2003卡，为128万，到2008年底。事实上，发卡可能超过0亿，到2013年。同样，无抵押个人贷款和分期付款贷款，长期贷款的地下领域，增长百分之33在一年增长率自2006年以来，至744亿元人民币作为国内领先的银行和消费者金融专家，加强其风险管理能力。 对外国和本地贷款在中国的快速发展的消费金融市场领导地位的竞赛中，我们看到一些成功的关键。 1。认识到市场的多样性。中国是一个本地市场的集合，每个在不同的发展阶段，不同的风险状况和独特的消费偏好。通过这些市场一般发展三个发展阶段：新生（如四川），新兴（江苏），和成熟（上海）。贷款人应采取组合的看法，在最有希望的市场为重点，但有足够的多样性，以捕捉到下一个发展浪潮。 2。查找产品组合相匹配的消费偏好。在某种意义上，消费信贷产品互换。许多消费者平衡储蓄和借贷总额由个别产品，而不是。如韩国的一些国家（）有信用卡使用率很高的水平;别人更多地依靠现金和个人贷款。在目前的初期阶段，在中国最终产品的平衡还有待确定。找到合适的组合可能是极端重要的在中国的快速成长的市场取得成功。 3。知道规则及其演变。由中国银行监管机构在2009年发布给当地和外国银行和消费者金融专家更自由地进入市场，消费金融公司的形式，春天的新规定。虽然最初仅限于提供分期贷款，在贷款前纪录的零售客户，这些公司将可能使攻击者在无抵押消费贷款部门的参与更迅速，规模更大。此外，信用卡的进一步放松管制已经允许外资银行发行人民币为基础的。这些银行的目标应明确部门和发展服务的能力，广阔的市场。 想要成为这样一个新的市场参与者必须谨慎行事。为了保证负责任的贷款和借款，政府必须加强征信机构，完善金融教育，支持新的信贷的产品（例如，低限制或抵押信用卡），并允许消费者将证券化融资余额。监管机构和贷款人必须共同努力，改善风险管理，特别是能够识别和处理有组织的欺诈。政府要更好地察觉成为国家和地方的信贷泡沫。 中国可以管理风险，有足够的空间，扩大消费信贷 - 安全。