随着农村金融体系的持续拓展，农户对小额信贷资金的依赖程度显著提升，农户小额信贷已逐渐成为推动农业发展和乡村振兴的重要金融工具。然而，受限于农户信用信息不完整、贷款用途难以全程监管以及内部制度执行与操作规范程度不足，农户小额信贷业务在扩展过程中呈现出风险易发、难以管控的特征。A银行是一家由农村信用合作联社整体改制而成的股份制商业银行，其在农户小额信贷风险管理方面存在着风险因素识别不够全面、风险评估方法比较单一、风险管控措施不够精准等问题。为此，本文对A银行农户小额信贷风险识别、评估和管控进行研究对于建立健全该银行农户小额信贷风险管理体系，提升该银行风险管理水平具有重要的意义。

本文在对国内外相关文献进行综述的基础上，通过实地访谈法，深入分析了A银行在农户小额信贷风险管理方面的现状，并从风险识别、风险评估和风险管理三个维度深入分析当前存在问题。接着，基于A银行实际业务流程，通过实地访谈法，结合专家审议，识别出了A银行农户小额信贷风险因素，据此构建了包含六大一级指标、24项二级指标的A银行农户小额信贷风险评估指标体系。采用层次分析法确定出了风险评估指标权重，基于模糊综合评价法对各类风险进行了量化评估。从评估结果发现，客户信用风险、贷款用途与流向风险、外部环境风险、制度执行风险四个维度风险较高，是A银行当前小额信贷风险中的核心痛点；风险评估机制风险、操作执行风险虽位于较低与非常低风险区间，但访谈环节仍暴露出一些问题，亦需关注。在此基础上，提出了针对不同风险等级的差异化管控对策，重点包括：构建农户信用画像与信息共享机制，强化信贷用途真实性审核与贷后流向追踪，完善制度执行闭环与考核问责链条，优化评估工具适配性与信贷人员培训体系等措施。

本文的研究成果为A银行农户信贷业务风险管控提供了方法支撑，同时对其他地区金融机构开展普惠金融风险治理具有借鉴作用。

With the continuous expansion of the rural financial system, farmers' reliance on microcredit funds has significantly increased. Microcredit for farmers has gradually become an important financial tool for promoting agricultural development and rural revitalization. However, limited by the incomplete credit information of farmers, the difficulty in supervising the loan purposes throughout the process, and the insufficient implementation and operational standardization of internal systems, the micro-credit business for farmers presents the characteristics of being prone to risks and difficult to control during the expansion process. Bank A is a joint-stock commercial bank reformed from the Rural Credit cooperative union as a whole. It has problems such as insufficiently comprehensive identification of risk factors, relatively single risk assessment methods, and insufficiently precise risk control measures in the risk management of small loans to farmers. Therefore, the research on the risk identification, assessment and control of microcredit for farmers in Bank A in this paper is of great significance for establishing and improving the risk management system of microcredit for farmers in this bank and enhancing the risk management level of this bank.

Based on a review of relevant domestic and international literature, this paper conducts an in-depth analysis of the current situation of risk management in small-scale agricultural credit at Bank A through field interviews. It further examines existing issues from three dimensions: risk identification, risk assessment, and risk management. Furthermore，based on the actual business process of Bank A, the risk factors of microcredit for farmers in Bank A were identified by integrating the on-site interview method, then by the expert review method. Accordingly, A risk assessment index system for microcredit for farmers in Bank A, including six first-level indicators and 24 second-level indicators, was constructed. The weights of risk assessment indicators were determined by using the Analytic Hierarchy Process (AHP), and various risks were quantitatively evaluated based on the fuzzy comprehensive evaluation method. It is found from the assessment results that the risks in the four dimensions of customer credit risk, loan purpose and flow risk, external environment risk, and system implementation risk are relatively high, which are the core pain points in the current microcredit risks of Bank A. Although the risks of the risk assessment mechanism and the operational execution risks are within the low and very low risk ranges, some problems were still exposed during the interview process, which also need attention. On this basis, differentiated control countermeasures for different risk levels were proposed, with the key points including: establishing a credit profile and information sharing mechanism for farmers, strengthening the verification of the authenticity of credit uses and the tracking of post-loan flows, improving the closed loop of system implementation and the chain of assessment and accountability, and optimizing the adaptability of assessment tools and the training system for credit personnel, etc.

The research results of this paper provide methodological support for the risk control of rural credit business of Bank A, and at the same time have reference value for the risk governance of inclusive finance carried out by financial institutions in other regions.

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