职称论文发表——我国中小企业信用担保风险管理浅析
China small and medium enterprise credit guarantee risk management
2011-9-27 9: 23 Gao Lijun [ ] [ ] big in small print [ i ] to error correction
Abstract: small and medium enterprise credit guarantee industry is internationally recognized as a high risk industry. Therefore, the efficient risk management for credit guarantee institutions for normal operation is the key. This article in analyzes our country small and medium-sized enterprise credit guarantee risk sources based on risk prevention, combining foreign experience, to our country industry credit guarantee risk management and puts forward related suggestions, in order to promote SMEs credit guarantee for the healthy development of the industry.
Key words: small and medium enterprise credit guarantee risk management
In 1999, the former State Economic and Trade Commission promulgated" on the establishment of SME credit guarantee system pilot guidance", which marks the China small and medium enterprise credit guarantee system construction start. In its more than 10 years in the course of development, small and medium enterprise credit guarantee with its peculiar function, to alleviate the problem of financing small and medium enterprises play an irreplaceable role in.
Small and medium enterprise credit guarantee industry has been recognized as a high risk industry. The risk comes from various aspects, to the efficient risk management for small and medium enterprise credit guarantee organization of the normal operation of Zun is crucial, it is also related to the security agencies in relief towel small enterprises financing problem on effectiveness.
One, small and medium enterprise credit guarantee risk sources
In the current specific economic and policy background, our country industry credit guarantee risk from multiple sources.
( a ) from the macro level risk
1, excessive government intervention
In the government's participation in investment credit guarantee institutions, government departments will make use of various administrative means to guarantee agency operation, the security agencies to loss of independent decision and operation of power, increase security risks.
In 2, the imperfect legal system
At the legal level, to the i995 promulgation of the" people's Republic of China" in fact unable to provide effective legal guarantee, is a result of the current" guarantee law" focused on the protection of the creditor's legitimate rights and interests, the apparent lack of guarantee institutions protection; secondly," guarantee law" in some of the elements and credit secured to the reality in conflict.
In the industry regulations, the former State Economic and Trade Commission, the people's Bank of China and the Ministry of Finance issued by the relevant industry standards because of limited effectiveness and the lack of details and substantive provisions, to truly achieve restriction and standardization to guarantee industry.
( two) from the cooperative bank risk
Under the proportional guarantee, guarantee institution and the bank risk seeking benefit balance is the current practice on international. In our country, although the majority of guarantee institutions have through their own efforts and collaboration bank signed the risk sharing contract, but in practice often because the bank's position and was forced to take on too much risk.
( three) from the guarantee institutions ' risk
In 1, operation risk
In our country, the security industry is still a new industry, and the majority of guarantee institutions in security personnel standards still lacks enough attention, resulting in a lot of security personnel in professional skills and political quality and did not reach the corresponding standard, illegal operations and the black-box operation occurs.
2, internal management risk
First, guarantee institution financial strength is a measure of security agencies to fight risk ability is important, but the present stage our country credit guarantee institutions secured funding shortage, and lack of follow-up compensation fund, which greatly reduces the security industry's risk tolerance.
Secondly, China's security industry started late, the risk guard mechanism construction still exist many deficiencies. In the construction of internal control system, many security agencies not to establish scientific and strict rules of operation and management methods, illegal operations and operational errors have occurred; guarantee institutions generally lack a scientific and effective risk evaluation system, it is difficult to make a comprehensive and correct the guaranteed enterprise evaluation; in risk transfer, the guarantees and re-secured such measures have not been fully established, there are many improper operation process; in compensation for risk, guarantee institutions internal risk reserve and external compensation system is not perfect; in addition, guarantee mechanism to guarantee project supervise in the thing is too careless, in the event of decompensation, and the lack of effective compensation mechanism.
( four) from the small and medium-sized enterprise risk insured
1, risk management
Small and medium-sized enterprises face the management capacity of backward, lack of talents, technology innovation and product development ability is low and the financial system is not standardized, such as false financial information management risk, increase credit guarantee institutions facing credit risk.
2, credit risk
In our country, small and medium-sized enterprise credit level is generally low, coupled with the existence of asymmetric information, some do not meet security standards for small and medium-sized enterprises will often pass concealed or false report to cheat guarantee, in secured also tend to change the use of the loans, and engaged in more guarantee contract with higher risk investments, thereby increasing the guarantee risk.
3," the guarantee object closed" raises the risk of
" The guarantee object closed" refers to the mutual credit guarantee guarantee objects that are defined in the member companies within the scope of. In the mutual guarantee, the member companies in the bear the duty of capital contribution at the same time, also has a guaranteed rights, some operating conditions of lesser member companies will by virtue of membership and easier to guarantee, so as to increase security risks may occur.
( five) from the credit system for small and medium enterprise risk
In 1, the credit system is not perfect
First, for the sake of their own interests, industry and commerce, taxation, banking, customs and judicial departments to its own information of medium and small businesses to implement" monopoly protection", increase the difficulty in collecting information at the same time, also waste a lot of useful information.
Second, in the credit process, because the small and medium-sized enterprises credit consciousness and to protect their own interests, often there is not supported, not with the phenomenon, and even refused to credit the work, greatly exacerbated the credit difficulty, authenticity and integrity of information also sells at a discount greatly.
In 2, the external credit rating system development lag
China's credit rating industry had certain development, also formed a group with a certain impact on the credit rating institutions, but most credit rating agencies for ratings of target range, the business district, ratings of personnel quality and technology and capital strength and other differences, have different rating criteria, the resulting evaluation results to be unified; also, because the credit system construction is backward, the rating process main reference on enterprise itself provides information, sources of information is not transparent, it ultimately reduced the rating result fairness and authoritativeness.
In two, small and medium enterprise credit guarantee risk management recommendations
( a ) a clear government responsibility
1, increase government funding support, put an end to direct intervention
First of all, the government should according to the security agencies guarantee scope, the SMEs, given different start-up funding support, and the regular and irregular injection supplementary funds for guarantee agencies.
Secondly, all levels of government may use any name involved in the specific project in the course of the operation, but not mandatory guarantee institutions to provide personal security and guarantee.
2, offer, encouraging and supporting services policy
In addition to the direct financial support, the government can send professionals to help small and medium enterprises to improve management, can organize professional security team to guarantee mechanism in the internal control and corporate governance by providing advice, tax relief and other means to support the development of credit guarantee institution, can give better secured operating mechanism, outstanding performance and risk management for credit guarantee mechanism of certain incentives.
( two) a sound legal system, strengthen the publicity and education
1, improve relevant laws and regulations
To speed up the revision and improvement of" guarantee law", so the credit guarantee industry plans as a whole the standard, that is the security industry's basic nature and status, the development of credit guarantee for small and medium-sized enterprises to provide guidance as soon as possible; specifically for small and medium enterprise credit guarantee of small and medium sized enterprise credit guarantee" management approach" and" small and medium enterprise credit guarantee method of credit guarantee", the specific operation rules to be provided.
2, strengthen the legal publicity and education
The concrete can be determined by the local security industry associations organize relevant personnel in regular and irregular training and examination, in secured qualification examination should also focus on the laws and regulations of the master and understand the extent of inspection, so that it falls to real point truly.
( three) perfect risk prevention mechanism
1, improve the internal control mechanism
One is to enhance the quality of personnel. In the occupation morals, the security industry should strengthen the publicity and education, strengthen the responsibility of practitioners of consciousness, through the introduction of the reward and punishment mechanism, firm
The vast illegal operations and the black-box operation occurs; in the aspect of professional knowledge, through training, qualification examination, talent such as interactive mechanism of selecting qualified security personnel.
Two is a perfect security access mechanisms, for guarantee of small and medium enterprises must in credit rating, business management and prospects for the development of up to standard, guarantee project should accord with national industry policy to ensure a stable return of capital.
Three is the scientific guarantee index. For example, guarantee institutions for different industries with different single maximum amount of guarantee period and guarantee; according to his actual strength", by small to big, long, short after the first to flow after the fixed " principle to provide security.
The four is to strengthen the guarantee project supervision. For small and medium enterprises to provide security, security agencies have the right to the guaranteed enterprise supervision and inspection, regular understanding business secured loan use, management and financial situation, and puts forward relevant suggestions for improvement; with the lending bank together enterprises should adjust its high risk strategy, even make its early repayment; also can participate in enterprise management, experienced professionals to join the company, achieve a win-win situation.
2, improve the risk transfer mechanism
First of all, push the silver, insurance, enterprises and cooperation, improve the risk sharing mechanism. Bank loans and guarantee institutions should be in the " benefit-sharing, risk-sharing" principle, a reasonable set of risk sharing ratio.
Secondly, a sound re-guarantee system, the timely introduction of commercial insurance. To accelerate the formation of the central and provincial re-guarantee mechanism, and gradually formed the central and provincial, province and city of multilayer and guarantee system. In concrete operation, the government may entrust a professional and experienced security agencies use market means to guarantee management system. In addition, may be /considered to be the commercial insurance companies to enter the credit guarantee, in reducing the risk of decompensation and effectively increase the risk management ability.
3, improve the risk compensation mechanism
First, perfect the risk reserve system, through the extraction of compensatory reserve, reserve for bad debts and general reserve to ensure its financial strength.
Secondly, perfect the external compensation system. Government departments for guarantee agencies into the start-up capital, should also be compensation is put in significant position, the government departments concerned, as long as the small and medium-sized enterprises meet the security standards and guarantee agency practices and risk controllable, then government departments in financial support strength is big, medium and small enterprises through credit guarantee access to financing will be greater.
Specific, local governments can be regular or irregular local finance income part used to supplement the guarantee funds, the central government set up special funds, timely supplement because of inadequate financial resources throughout the continuous guarantee funds; the government can together with the tax department, draw a certain proportion from the small and medium-sized enterprise tax revenue devoted to compensation in addition, the relevant departments, can also be regular or irregular distribution" to support small and medium-sized enterprise development of special national debt" to expand the sources of funds.
( four) to accelerate the construction of credit system of SMEs
In 1, small and medium enterprises to improve the credit system construction
One is to revise and perfect relevant law, as soon as the" regulation", the people's Bank in clear Credit Supervisor status based on, further strengthen the credit market supervision and guidance; formulate relevant legal system, regulations do not coincide with the credit of small and medium-sized enterprises and the departments of work responsibility, to ensure that the checking work smooth development of credit rating system, containing information content, information acquisition method, using a range of security measures, make specific provisions, improve the credit system operation efficiency.
The two is to strengthen the cooperation between government departments, industry and commerce, taxation, banking, customs, judicial departments should break administrative barrier, realize the sharing of information, in order to ensure the integrity and availability of information.
The three is to strengthen the credit publicity, strict confidentiality of information system. Credit department may be convened by the relevant departments and enterprises to participate in the credit system construction informal discussion, in order to increase credit system plays an important role in the propaganda. In addition, information collection and use of the process of security system construction should also follow up.
2, establish a scientific external credit rating system
First of all, the parties should actively participate in the rating system construction. The government serves as as a whole, should be positive for the rating system to provide a favorable external environment for the rating agencies, legitimacy, independent ratings of rights, access and exit mechanism and the operating procedure to make specific provision, the credit rating of the law; banks and other financial institutions should use its advantages in resources, and actively guide the small and medium-sized enterprises participate in credit rating, and through the use of rating results, expand the rating agency credibility and influence of the rating system, suggestions for the improvement of small and medium-sized enterprises; to provide true information, for some suspected presence information should be active to the credit personnel, not for any reason and interference ratings of job, but can not use forced or means of bribery and raise its credit rating agencies; in ratings of work should be independent, fair, fair, not because of the rated objects force or bribery and do not accord with actual condition.
Secondly, the rating agencies should strengthen internal team building, improve the rating personnel professional skills and ethics; improvement of rating methods, through the establishment of a scientific evaluation index system to ensure the accuracy and reliability of rating results.
3, the maintenance and management of the credit order, establish reasonable incentive mechanism
On one hand, severe blow breaks his promise behavior, on the presence of dishonest behavior of small and medium-sized enterprises, in the beginning can be told, warning and credit the disclosed method, if repeated, can be used in the more stringent measures, such as the credit limit or ejected from the mechanism of small and medium enterprises, deprived of all rely on their own credit development rights.
On the other hand, reward and small and medium-sized enterprises with good credit rating, for small and medium enterprises, through the provision of loans and guarantees of concessions, provided free of charge management, technical and production guidance, will be more investment opportunities to the tilt, make medium and small businesses feel" credit first", effectively improve the group's credit level.
摘要：中小企业信用担保行业是国际公认的高风险行业。因此，对风险的有效管理对于信用担保机构的正常运作十分关键。本文在分析我国中小企业信用担保风险来源的基础上，结合国外风险防范经验，对我国信用担保行业的风险管理提出了相关建议，以期促进申小企业信用担保行业的健康发展。
关键词：中小企业 信用担保 风险管理
1999年，原国家经贸委颁布《关于建立中小企业信用担保体系试点的指导意见》，这标志着我国中小企业信用担保体系建设的开始。在其十多年的发展历程中，中小企业信用担保以其特有的功能，在缓解中小企业融资难问题中发挥了不可替代的作用。
中小企业信用担保行业自产生之日起就被公认为是一个高风险行业。其风险来源于各个方面，对风险的有效管理对于中小企业信用担保机构的正常运怍十分关键，这也同时关系到担保机构在缓解巾小企业融资难问题上的效力。
一、中小企业信用担保风险来源
在当前特定的经济与政策背景下，我国信用担保行业的风险来源于多个方面。
（一）来自宏观层面的风险
1、政府的过度干预
在政府参与出资的信用担保机构中，政府部门会利用各种行政手段参与到担保机构的运作中，使得担保机构丧失独立决策和运作的权力，增加担保风险。
2、不完善的法律制度
在法律层面上，于i995年颁布的《中华人民共和国担保法》事实上无法提供有效的法律保障，一是由于现行《担保法》重点保护的是债权人的合法权益，明显缺少对担保机构的保护；其次，《担保法》中的一些内容与信用担保的现实运行相冲突。
在行业法规方面，原国家经贸委、中国人民银行和财政部发布的有关行业管理规范由于效力有限且缺少细节性和实质性的规定，难以真正达到约束与规范担保行业的目的。
（二）来自协作银行的风险
实行比例担保，在担保机构和银行之间寻求风险收益平衡是国际上的通行做法。在我国，尽管多数担保机构已经通过自身努力与协作银行签订了风险分担合同，但在实际中往往因为银行的优势地位而被迫接受过多风险。
（三）来自担保机构自身的风险
1、操作风险
在我国，担保行业仍属新生行业，并且大多数担保机构在担保人员从业标准上尚缺少足够重视，致使很多担保人员在专业技能和政治素质上并没有达到相应的标准，违规操作和暗箱操作时有发生。
2、内部管理风险
首先，担保机构的资金实力是衡量担保机构抗风险能力的重要标准，但现阶段我国信用担保机构担保资金来源不足，且大多缺乏后续资金补偿，这无疑大大降低了担保行业的风险承受能力。
其次，我国担保行业起步较晚，在风险防范机制的建设上还存在很多不足。在内控制度建设上，许多担保机构没有建立起科学严格的操作规程和管理方法，违规操作和操作失误时有发生；担保机构普遍缺乏一套科学有效的风险评估体系，难以对受保企业做出全面准确的评价；在风险转移方面，反担保和再担保之类的措施尚没有得到全而建立，操作过程也存在很多不当之处；在风险补偿方面，担保机构内部风险准备金和外部补偿制度都不完善；另外，担保机构对于担保项目的事中监督也过于疏忽，在发生代偿后，也缺乏有效的追偿机制。
（四）来自受保中小企业的风险
1、经营风险
中小企业面临的经营管理能力落后、高素质人才缺乏，技术革新和产品研发能力低下以及财务制度不规范、财务信息虚假等经营风险，都加大了信用担保机构面临的信用风险。
2、信用风险
在我国，中小企业信用等级普遍偏低，加上信息不对称的存在，一些不符合担保标准的中小企业往往会通过瞒报或假报来骗取担保，在获得担保后也往往会改变贷款用途，从事较担保合同具有更高风险的投资，从而增加担保风险。
3、“担保对象封闭性”引起的风险
“担保对象封闭性”是指互助性信用担保的担保对象被限定在会员企业范围之内。在互助性担保中，会员企业在承担出资义务的同时，也享有被担保的权利，一些经营状况稍差的会员企业也会凭借会员资格而较容易争取到担保，从而加大担保风险发生的可能。
（五）来自中小企业信用体系的风险
1、征信体系不完善
第一，出于自身利益，银行、工商、海关、税务以及司法等部门会对自己拥有的中小企业信息实行“垄断保护”，在加大信息采集难度的同时，也浪费了大量有用的信息。
第二，在征信过程中，中小企业由于信用意识淡薄且出于对自身利益的保护，往往存在着不支持、不配合的现象，甚至会拒绝征信工作的开展，大大加剧了征信难度，信息的真实性和完整性也大打折扣。
2、外部信用评级体系发展滞后
我国的信用评级行业虽有一定发展，也形成了一批拥有一定影响的信用评估机构，但是大多数信用评级机构因评级目标范围、业务开展地域、评级人员素质以及技术和资金力量等方面的差异，拥有不同的评级标准，由此造成评价结果难以得到统一；另外，由于征信体系建设的落后，评级过程主要参考受评企业自身提供的信息，信息来源的不够透明，这最终降低了评级结果的公正性和权威性。
二、中小企业信用担保风险管理建议
（一）明确政府职责
1、加大政府资金支持，杜绝直接干预
首先，政府部门应根据担保机构的担保范围、所处地中小企业情况等给予不同的启动资金支持，并定期和不定期的为担保机构注人补充资金。
其次，各级政府不得以任何名义参与到具体担保项目的运作过程中，更不得强制性要求担保机构提供人情担保和关系担保等。
2、提供优惠、激励和配套服务政策
除了直接的资金支持外，政府可以派遣专业人员帮助中小企业改进经营管理、可以组织专业担保队伍为担保机构在内控以及企业治理上提供建议、可以通过减免税收等方式支持信用担保机构的发展、可以给予经营机制较好、担保成绩突出以及风险管理规范的信用担保机构一定的奖励。
（二）健全相关法律制度，加强宣传教育
1、完善相关法律法规
加快修改和完善《担保法》，使其对信用担保行业做出统筹性的规范，叫确担保行业的基本性质和地位，为中小企业信用担保的发展提供指导；尽快出台专门针对中小企业信用担保的“中小企业信用担保管理办法》和《中小企业信用担保法》，对信用担保的具体运作规程加以规定。
2、加强法律法规宣传教育
具体可以由当地的担保行业协会组织相关人员参加定期和不定期的培训以及考试，在担保从业资格考试中也应重点对法律法规的掌握和理解程度进行检验，使其真正落到实处。
（三）完善风险防范机制
1、完善内部控制机制
一是提升从业人员素质。在职业道德上，担保行业应加大宣传教育，加强从业人员的责任意识，通过引入奖惩机制，坚
绝违规操作与暗箱操作的发生；在专业知识方面，通过培训、从业资格考试、人才互动机制等挑选合格的担保人才。
二是完善担保准入机制，申请担保的中小企业必须在资信等级、企业治理和发展前景上达到标准，担保项目则应符合国家的产业政策并能确保有稳定的归还资金。
三是科学设定担保指标。比如，担保机构可对不同行业设定不同的单笔最高担保额度和担保期限；根据自己的实力，按 “先小后大、先短后长、先流动后固定”的原则提供担保。
职称论文发表四是加强担保项目监督。在为中小企业提供担保后，担保机构有权对受保企业进行监督和检查，定期了解企业的担保贷款使用情况、经营管理状况和财务状况，并可就此提出相关改进建议；可同贷款银行一起要求企业调整其高风险的战略，甚至让企业提前还款；还可参与企业管理，派驻有经验的专业人员加入到企业，实现双赢。
2、完善风险转移机制
首先，推动银、保、企合作，完善风险分担机制。贷款银行与担保机构应本着“利益共享、风险共担”原则，合理设定风险分担比例。
其次，健全再担保制度，适时引入商业性保险。加快组建中央和省级再担保机构，逐步形成中央与省、省与地市间的多层再担保体系。在具体运作上，政府可以委托专业性的富有经验的担保机构运用市场化手段对再担保体系进行管理。另外，可以考虑将商业性保险公司进入信用担保领域，在降低代偿带来的风险的同时有效增加风险管理能力。
3、完善风险补偿机制
首先，完善风险准备金制度，通过提取代偿准备金、呆账准备金和普通准备金来保证其资金实力。
其次，完善外部损失补偿制度。政府部门在为担保机构注入启动资金外，还应将损失补偿放在重要的位置，就政府部门而言，只要中小企业满足担保标准并且担保机构操作规范且风险可控，那么政府部门在资金上的支持力度越大，中小企业能够通过信用担保获得的融资额度也就会越大。
具体的，各地政府可定期或不定期的将当地财政收入的一部分用于补充担保资金，中央政府可设立专项担保资金，及时补充各地因财力不足而间断的担保资金注入；政府可以连同税务部门，抽取一定比例的来自中小企业的税收专门用做补偿金，另外，相关部门还可以定期或不定期的发行“支持中小企业发展专项国债”以扩大资金来源。
（四）加快中小企业信用体系建设
1、完善中小企业征信体系建设
一是尽快修改和完善相关法律，尽快出台《征信管理条例》，在明确人民银行的征信主管地位的基础上，进一步加强对征信市场的监管和指导；制订相关法律制度，规定不配合征信工作的中小企业和部门所应承担的责任，以确保征信工作顺利开展，对征信系统包含的信息内容、信息采集方法、保密措施、使用范围做出具体的规定，提高征信系统运作效率。
二是加强各部门合作，银行、工商、海关、税务、司法等部门应打破行政藩篱，实现信息的共享，以确保信息的完整和有效。
三是加强征信宣传力度，严格信息保密制度。征信部门可以召开由相关部门和中小企业参加的征信系统建设座谈会，以加大征信系统重要作用的宣传。另外，信息采集和使用过程中的保密制度建设也应及时跟进。
2、建立科学的外部信用评级体系
首先，各方应积极参与评级体系建设。政府部门作为统筹者，应积极为评级体系的建设提供有利的外部环境，对评级机构的合法性、独立评级权利、准人和退出机制以及业务操作规程等做出具体的规定，使信用评级有法可依；银行等金融机构应利用其资源优势，积极引导中小企业参与信用评级，并通过使用评级结果，扩大评级机构的公信度和影响力，对评级体系的改进提出意见和建议；中小企业应尽力提供真实信息，对于一些存在怀疑的信息应主动向征信人员说明，不得以任何理由和方式干涉评级工作，更不能使用强制或贿赂手段要求提升其信用等级；评级机构在开展评级工作时应做到独立、公正、公平，不能因评级对象的强迫或者贿赂而做出不符合实际情况的评级。
其次，评级机构应加强内部队伍建设，提高评级人员的专业技能和道德素养；改进评级方法，通过建立科学的评级指标体系来保证评级结果的准确性和可信度。
3、维护和管理信用秩序，建立合理的奖惩机制
一方面，严厉打击失信行为，对存在失信行为的中小企业，在一开始可以实行劝诫、警告和信用披露的方法，若屡教不改，则可以对其使用更严厉的措施，比如实行信用限制或逐出机制，剥夺中小企业一切依靠自身信用得到发展的权利。
另一方面，奖励守信中小企业，对于具有良好信用等级的中小企业，可以通过提供贷款和担保上的优惠、免费提供管理、技术以及生产上的指导、将更多的投资机会向其倾斜等，让中小企业感到“信用第一”，有效提高整个群体的信用水平。
参考文献：
[1]陈乃醒中小企业信用担保[M]天津：南开大学出版社，2004 。
[2]刘新来，信用担保概论与实务[M]北京：经济科学出版社，2005 。
[3]梅强谭中明中小企业信用担保理论模式及政策[M]北京：经济管理出版社，2002 。
[4]孙厚军中小企业信用担保[M]，浙江：浙江大学出版社，2003。
[5]职称论文发表孙启，信用担保与担保机构的风险管理[M]北京：北京理工大学出版社，2008。
[6]周忠民，中西方中小企业信用担保体系比较及我国担保风险防范机制研究[D]，北京化工大学硕士研究生论文，2004。
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