内部评级法在国内商业银行实施的本土化研究

Localization of Internal Ratings-Based (IRB) Approach by Domestic Commercial Banks

内部评级法的实施需要建立在一定的前提基础之上,中国目前的实施条件还存在一定的缺陷,因此如何在内部评级体系的构建过程中体现本土化的原则将成为有效实施的关键。中国特有的金融生态决定了地区之间的金融风险差异较大,因此在具体实施过程中,应将地区金融风险差异作为调整系数对内部评级法的评级结果进行调整。中国的商业银行尚处于内部评级法实施的准备或开始阶段,受实施条件和金融生态的限制,本土化将是一个长期的、渐进的创新过程。本土化并不仅仅是内部评级法相关标准的本地化应用,同时也要求在这一过程中有创造性地发挥内部评级法对银行风险管理的积极作用。

There are some preconditions to adopt the internal ratings-based approach. Since it is not ripe for China to utilize such an approach now, system localization becomes very crucial. A China-specific financial eco-environment determines that big difference exists in regional financial risks, which should be used as a coefficient to readjust the results of internal ratings. Commercial banks in China are now still in the preparatory or initial stage of adopting the internal ratings-based approach. Confined by exiting conditions and financial eco-environment, localization will be a long and gradual innovative process. Localization means not only localizing relevant standards of internal ratings but also playing creatively the role of internal ratings in banking risk management.