商业银行信贷风险管理外文文献翻译中文3000多字

文献出处：Cornett M, Strahan P. The credit risk management of commercial banks [J]. Journal of Financial Economics, 2015, 101(2): 297-312.

原文

The credit risk management of commercial banks

Cornett M, Strahan P

Abstract

Credit risk is one of the most usual ones which any commercial banks may encounter during their operation. Credit risks of commercial banks not only cause losses which result in bankruptcy but also cause the most serious issues of financial and economic crisis of one nation. Referring to credit risk management of Vietnam commercial bank system，the capability of credit risks management of Vietnam commercial banks is still low; The rate of bad debt in the entire system is still much higher than international standards. Take this situation in consideration together with referring to a great number of documentations, I have studied credit risk management of the three typical commercial bank in Vietnam and analyzed and evaluated the remaining issues in the process of credit risk control by these banks and offer some relevant solutions to the entire system of domestic banks. In credit risk management, I shall focus mainly on unscientific features in econometrics methods of credit risk management issued by commercial banks in Vietnam，which is inclusive of combination of unclear mathematic method and class analysis one to calculate credit risks. Due to the fact that credit risk management after disbursement by most of commercial banks is still weak, it is quite needed to study management after disbursement, particularize the method of identifying credit asset debt, build five-class classification, carry out actual management of credit asset and base on tendency of bad debt to offer solutions for every time period. In conclusion, what motioned herein comes from credit risk management in consideration of prevention, calculation, change and solution as well as risk management institutions. Key words: Risk, credit risk, commercial bank credit.

1 Commercial bank credit risk management theory

Although Banks have a long history, but the theoretical analysis of credit risk is a relatively short history. By kea ton (Keeton, 1979), stag Ritz and Weiss (Mr. Weiss, 1981) development and formation of the \information credit rationing models on the market\two typical forms of...Adverse selection and moral hazard, and demonstrates the root of the credit risk, information asymmetry caused by the principal-agent relationship, lead to the emergence of credit rationing. Credit risk management refers to the commercial Banks through the scientific method of various subjective factors could lead to credit losses effectively forecast, analysis, prevention, control and processing. In order to reduce the credit risk, reduce the credit losses and improve the quality of credit, to enhance the capacity of the commercial bank risk control and loss compensation ability of a credit management activity. Depth understanding of credit risk management from the following four to grasp. One is the basis of credit risk management is according to the characteristics of credit requirements, not against the objective law of credit; The second is the credit risk management is scientific, modernization, standardization, quantitative and comprehensive; Three is the credit risk management method is mainly credit risk analysis, risk identification, risk measurement, risk control and risk management; Four is the credit risk management goal is to reduce risk, reduce loss, enhance the ability of commercial Banks operating risk.

In order to guarantee bank loans will not be against its customers, to customers, companies, enterprises, such as different customer types before they are allowed to make loans to consider some problems. Also the question bank standard of 5 caba?a will select credit analysis of 5 c as a measure of the basic elements of corporate credit risk: 1.1 Quality

The debtor to meet its debt obligations will, is the first indicator of evaluate the credit quality of the debtor. Regarding the quality of the wholesale banking, measure, or can be based on the reputation of the company management/owner eventually and

company strategy. 1.2 Ability

The debtor's solvency, include the trend of the vision of the industry, the sustainable development of the company; the financial data mainly embodied in the current ratio and quick ratio. The stability of the corporate cash income directly determines its solvency and probability of default. 1.3 Capital

Refers to the capital structure of the debtor or quotas, which indicates that the background of the customer may repay debt, such as debt ratio) or the net value of fixed assets and other financial indicators, etc.Shadow of the company's capital structure financing strategy: equity financing and debt financing. 1.4 Environment

Company locates the environment and the adaptability to the environment. Including solvent could affect the debtor's political, economic and market environment, such as the dong to rise and cancel the export tax rebate. As the \credit, supported by more and more countries and companies, sustainable risk also be incorporated into the environmental risk considerations. 1.5 Mortgage

Repayment of the debt of other potential resources and the resources provided by the additional security. Refuse or insolvent debtor can be used as mortgage/collateral assets, for no credit record (such as trading for the first time) or credit record disputed the debtor

2 The commercial bank credit risk management process

In order to effective credit risk management, commercial Banks should grasp the basic application of credit risk management. In general, the credit risk management process can be divided into credit credit risk identification, risk estimate and credit risk handling three phases: 2.1 Credit risk identification

Credit risk identification is before in all kinds of credit risk, the risk types and to determine the cause of occurrence of a risk, analysis, in order to achieve the credit risk

measurement and processing. Credit risk identification is a qualitative analysis of the risk, is the first step of credit risk management, which is the basis for the rest of the credit risk management. Customer rating system and credit risk classification of the two dimensional rating system is constitute the important content of risk identification. This chapter will make detailed description of the two parts. Before the credit investigation is the commercial bank credit risk identification is the most basic steps, bank loans to the customer before must know the borrowing needs of the clients and purpose. Credit investigation before the concrete has the following contents: understand the purpose of credit, credit purpose including: type, in line with the needs of the business purpose and credit product mix and match the borrower repayment source of credit and credit term and effective mortgage guarantee/warranty or other intangible support. 2.2 Credit risk estimate

Credit risk estimation is the possibility of Banks in credit risk and the fact that the risk to evaluate the extent of the losses caused by measurement. Its basic requirements: it is estimated that some expected risk the possibility of credit; 2 it is to measure some credit risk fact may cause the loss of the scale. Objective that is both a difficult problem, but such as is not an appraisal, can't the quantitative corresponding countermeasures to prevent and eliminate. With the development of risk management techniques, in the financial markets open, Vietnam's financial regulators and commercial Banks also pay more and more attention to the risk of quantitative, in credit rating and have a certain progress in capital adequacy.

Before Banks to make loans to customers, Banks must also understand the purpose of the customer, more understand the usage of loan customers, whether it is feasible, from now on, find a way to manage future loans to avoid the violation of the customer. As a result, Banks should use the loan examination and approval way to deal with.

2.3 The processing of credit risk

Credit risk after processing is that the Banks in the recognition and valuation risk, the effective measures taken by different for different size of loan risk take different

processing method, make the credit risk is reduced to the lowest degree. Risk treatment methods mainly include: risk transfer refers to the bank assumes the credit risk on to others in some way. Transfer way, it is transferred to the customer, such as Banks to raise interest rates, require the borrower to provide mortgage, pledge or other additional conditions, etc.; 2 it is transferred to the insurance company, the bank will those particularly risky, once happened will loss serious loans directly to the insurance company insured, or by the customer to the insurance company insured to transfer risk;

3 Commercial bank credit risk management regulation.

In the risk management of commercial Banks to improve themselves at the same time, regulators and external credit rating agencies to the commercial bank credit risk management has a different regulation method.

3.1 The China banking regulatory commission five classifications

The CBRC requires commercial Banks asset quality for five categories, to reflect the face possible credit losses. System is classifying loans into five categories according to the inherent risk level could be divided into normal commercial loans, concern, loss of secondary, suspicious, five categories.

The China banking regulatory commission five classifications has the advantage that the bank asset quality can be compared more easily, also can take credit quality of the whole global. Disadvantage is that some small and medium-sized Banks because of the lack of independent audit and internal audit, classification standard is difficult to unity, the China banking regulatory commission five classifications often find selective examination questions. 3.2 Stress tests, a rating agency

Rating agencies will be according to the information disclosure and audit results and adjusting the bank's credit rating. Stress test is a credit rating agency for checking the quality of commercial bank credit and common ways of anti-risk ability. Because of the influence of the stress tests, for what has happened, to predict the result may worsen the credit quality; Or for the possibility of events, predict the results of the impact of credit quality. Similar stress tests include, an industry is a strong shock

cases the possibility of default, or large credit customer default could lead to credit quality decline.

3.3 The new Basel capital accord

New Basel capital agreement hereinafter referred to as the new Basel agreement (hereinafter referred to as Basel II) in English, is by the bank for international settlements under the Basel committee on banking supervision (BCBS), and content for 1988 years the old Basel capital accord (Basel I) have had to make significant changes, in order to standardize the international risk management system, improve the international financial services of risk management ability. 译文

商业银行信贷风险管理 作者：Cornett M, Strahan P

摘要

信贷风险是商业银行经营过程中所面临的最主要的风险之一。商业银行的信贷风险不仅会给商业银行带来损失和造成商业银行的破产和倒闭，严重的时候会引发一个国家的金融危机和经济危机。从当前越南银行信贷风险管理情况来看，越南商业银行风险管理水平普遍较低，整个银行体系不良贷款率偏高，远远高于国际警戒线。笔者通过在参阅大量资料的基础上，刘越南国内三家最有代表性的商业银行的信贷风险管理工作进行了调研，对这些银行的信贷风险控制工作中存在的问题进行了评析，并提出了刘越南整个商业银行体系相应的对策。在商业银行风险管理上，笔者针对当前越南商业银行信贷风险计量方式不科学的情况，采取模糊数学和层次分析法相结合来计量信贷风险;针别当前商业银行贷后管理工作普遍弱化的情况，加强了贷后管理工作的研究，细化了信贷资产五级分类方法，建立了信贷五级分类模型，实现了信贷资产的动态管理；根据不良贷款的变化规律，提出了不同阶段不良资产的处理办法。 关键词：风险、信贷风险、商业银行信贷

1商业银行信贷风险管理理论

虽然银行业的历史很长，但对信贷风险进行理论分析的历史却相对较短。由基顿（Keeton , 1979 )提出，斯蒂格里茨和魏斯（Stilts Weiss , 1981 )发展而形成的“不完全信息市场上信贷配给模型”，它不仅指出了信贷市场上信用风险的两种典型形式?逆向选择和道德风险，而且论证了信贷风险的根源,信息不对称引起的委托代理关系，导致信贷配给的出现。所谓信贷风险管理是指商业银行通过科学的方法对各种可能导致信贷损失的主观因素进行有效地预测、分析、防范、控制和处理。以降低信贷风险，减少信贷损失、提高信贷质量，从而增强商业银行风险控制能力和损失补偿能力的一种信贷管理活动。深度理解信贷风险管理要从以下四点来把握。一是信贷风险管理的基础是要根据信贷的特性要求，不能违背信贷的客观规律；二是信贷风险管理的手段是科学化、现代化、规范化、定量化和综合化；三是信贷风险的管理方式主要是信贷风险分析、风险识别、风险度量、风险控制和风险处理；四是信贷风险管理的目标是降低风险、减少损失、增强商业银行经营风险的能力。

为了保证银行的贷款不会被其客户违背，银行向客户、公司、企业等不同的客户类型发放贷款之前都要考虑一些问题。其中5C标准也是银行该考虑的问题。银行会选取信用分析的5C作为衡量公司信贷风险的基本要素： 1.1品质

债务人履行其偿债义务的意愿，是评估债务人信用品质的首要指标。对于批发银行业务,品质的衡量或可基于公司管理层/最终所有者的声誉及公司战略。 1.2能力

即债务人的偿债能力,包括行业的远景趋势，公司的持续发展;其财务数据主要体现为流动比率和速动比率。公司现金收入的稳定性直接决定其偿债能力和违约概率。 1.3资本

指债务人的资本结构或投资额度，表明顾客可能偿还债务的背景，如负债比率)或固定资产净值等财务指标等。资本结构影公司的融资策略：股权融资或是债务融资。 1.4 环境

公司所处环境及对环境的适应能力。包括可能影响债务人偿债能力的政治、

经济、市场等环境，如越南盾升值和取消出口退税。随着“绿色信贷，得到越来越多的国家和公司的支持，可持续风险也被纳入了环境风险的考虑。 1.5抵押

偿还债务的其他潜在资源以及这些资源所提供的附加安全性。债务人拒绝或无力偿债时能被用做抵押/担保的资产，对于无信用记录(例如首次交易)或信用记录有争议的债务人尤为重要。 2 商业银行信贷风险管理流程

为了有效进行信贷风险的管理，商业银行应掌握好信贷风险管理的基本程序。一般来说，信贷风险的管理程序可分为信贷风险识别、信贷风险估测和信贷风险处理三个阶段： 2.1 信贷风险识别

信贷风险的识别就是在各种信贷风险发生之前，对风险的类型及风险发生的原因进行判断、分析、以便最终实现对信贷风险的计量和处理。信贷风险识别是对风险的定性分析，是信贷风险管理的第一步，也就是整个信贷风险管理的基础。客户评级体系和信贷风险分类构成的两维评级体系是构成风险识别的重要内容。本章将对这两部分做详细描述。贷前调查是商业银行信贷风险识别最基本的步骤，银行向客户发放贷款之前必须要了解客户的借款需求和使用目的。贷前调查具体有以下的内容：了解信贷目的，信贷目的包括：借款用途和种类、符合业务需求的信贷产品组合、与借款人还款来源相匹配的授信额度和授信期限、有效的抵押/担保/保证或其他无形的支持。 2.2 信贷风险的估测

信贷风险估测是银行对信贷预期风险发生的可能性以及事实风险可能造成损失的程度做出评估测量。其基本要求：一是估计某种信贷预期风险发生的可能性；二是度量某种信贷事实风险可能造成的损失规模。客观说这二者是一个难点，但如不做出估价，就无法釆取相应的对策加以防范和消除。随着风险管理技术的发展，金融市场的开放，越南的金融监管机构和商业银行也越来越重视风险的量化，在信用评级和资本充足方面有了一定的进步。

（完整译文请到百度文库）

银行向客户发放贷款之前，银行还必须要多多了解客户的使用目的，了解客

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