当前,信贷风险问题越来越被商业银行所广泛关注,特别是银广厦、蓝田股份、通化金马等一批上市公司和企业集团问题的暴露,更激起了业界轩然大波。但痛定思痛,在权衡市场风险和管理风险的过程中,更加值得反思的还是由于管理不到位而酿成的贷款风险和损失。这种管理的不到位应当包括对市场风险认识的不系统、不全面,经营管理思想的僵化、滞后,管理行为的不规范、不深入,管理体制和机制 At present, the issue of credit risk is getting more and more attention from commercial banks. In particular, the exposure of a number of listed companies such as Yin Guang Ha, Lantian Shares and Tonghua Jin Ma has also stirred up the industry uproar. However, it is a bit of a pounding pain. In the process of weighing market risks and managing risks, it is even more worthwhile to reflect on the risks and losses of loans that have resulted from inadequate management. Such inadequate management should include the unsystematic and incomplete understanding of market risks, the rigidity and lag of management thinking, the non-standardization of management practices, and the lack of in-depth management system and mechanism