我国中小商业银行实施巴塞尔新资本协议内部评级法问题研究

Research on Implementation of New Basel Capital Accord Internal Rating Based Approach(IRB) in China's Small and Medium-sized Commercial Banks

巴塞尔新资本协议出台影响了银行的经营模式和发展战略。本文深入分析了我国中小商业银行实施新资本协议内部评级法的现状和问题,指出其在组织管理架构、风险计量模型体系、风险缓释管理、内部评级应用、信息系统建设等方面存在诸多挑战。为此,本文从组织架构、模型开发、系统建设、评级应用、人才培养等方面就如何推进新资本协议内部评级法在中小商业银行的应用提出了相关建议。

The Basel Capital Accord has been influencing the operation mode and development strategy. This article adopts deep analysis of the implementation of the internal rating-based approach of Basel Ⅲ for small and mediumsized banks in China, and points out that there are some challenges, such as perfecting organization frame, developing risk measurement models, improving controls of risk mitigation, promoting the uses of internal rating results, and enhancing the information systems. So this article suggests that the small and medium- sized banks in China should take some measurements, such as the organization frame, prompting the model development, system constructing, uses of rating and personal ability fostering..