【作者】 徐丰；

【导师】 贝政新；

【作者基本信息】 苏州大学 ， 工商管理， 2009， 硕士

【摘要】 我国国有商业银行经过几十年的发展和经验积累,对信贷风险已经有了比较深入的认识,已经形成了一套信贷风险控制体系。随着我国改革开放的深入,外资企业对我国经济的发展起到了巨大的推动作用,同样对我国银行业的发展也作出了较大贡献。可是外资企业的信息不透明和控制价格转移利润特点产生的负面影响始终对我国经济发生着一定的负面作用。近年来我国东南沿海地区的外资企业破产案例的不断出现,对我国国有商业银行的信贷风险管理水平提出了挑战。本文研究过程将理论分析与案例分析相结合,通过对最近发生在苏州的两家外资企业信贷损失案例进行剖析,运用信息不对称理论,揭示外资企业的信息高度不对称的现状是银行信贷风险问题的根本原因。本文从银行的角度出发,就外资企业信贷风险的表现形式和成因作出分析,呼吁政府通过外交手段来加强与海外国家和地区间征信体系间的合作,加快我国信用中介机构建设步伐,保障国内银行能掌握更多的外资企业征信信息,从而有效控制信息不对称产生的前提条件,降低对外资企业的信贷风险,提升我国国有商业银行的风险管理水平。本文还提出了在目前条件下,银行可以从外资企业准入、加强贷前调查和加强贷后管理三个信贷风险管理的环节加强对外资企业贷款的四类特殊表现形式(逃废债风险、资金链断裂风险、关联交易风险、东道国风险)的控制的一些实用举措。更多还原

【Abstract】 The commercial banks in China have gained a comparatively profound insight into credit risk and gradually formed a credit risk control system, with decades’development and experience accumulation. Foreign-funded enterprises could be regarded as a good vehicle to expedite the development of Chinese economy and the banking system of China with deepening reform and opening up. However, some characteristics of foreign-funded enterprises, such as absence of information transparency, price control and profit transfer, do have a negative effect on Chinese economy. In the past few years, there have been more and more bankruptcy cases of foreign-funded enterprises in the southeast coastal regions of China, which challenges the credit risk management to a large extent.This paper combines theoretical analysis and case analysis. It uses information asymmetry theory to discuss the two credit loss cases which recently occurred in the foreign-funded enterprises in Suzhou. Finally it shows that both bank credit“adverse selection”and“moral hazard”have roots in the information asymmetry. This paper examines how and why the foreign company credit risk exists in the shoes of commercial banks. It makes a conclusion that Chinese government should use foreign policy to enhance the cooperation between China and foreign countries and districts in the field of credit management system, expedite the establishment of credit agent system, ensure domestic banks to master more credit information of foreign-funded enterprises, in order to efficiently control the occurrence of the prerequisites of information asymmetry, lower credit risks of foreign-funded enterprises and increase risk management level of the commercial banks of China. This paper also suggests that commercial banks reinforce the control of credit risk(such as avoidance of debt risk, cash flow risk, affiliated enterprise transaction risk, host country risk, etc.)in foreign-funded enterprises in the following three credit risk management aspects: Controlling the entry of foreign companies, reinforcing pre loan examination and post loan management.更多还原