我国商业银行风险管理引入新巴塞尔协议IRB法的思考

The Study on Introducing IRB Approach of Basel Ⅱ to Risk Management in Chinese Commercial Banks

新巴塞尔协议内部评级法(IRB)对商业银行提高信用风险计量的精确性和敏感性,以及风险管理水平具有重大影响,将成为国际银行业标准,这对我国商业银行改革具有重要意义。从内部评级法的基本内容、原理以及对我国银行业的启示,可以提出我国商业银行实施IRB法的构思。

IRB Approach in Basel Ⅱ has important influence on improving the accuracy and sensitivity of credit risk management as well as the level of risk management. It will become an international standard of banking industry meaning much to Chinese commercial bank reforms. By introducing the basic content, principle and importance of IRB, the paper proposes to bring it into play in Chinese commercial banks.