巴塞尔协议的内部评级法在商业银行
风险控制中的应用
摘要
巴塞尔委员会在2001年1月颁布了巴塞尔协议新框架，针对1988年巴塞尔协议执行中表现出来的缺陷进行了修改和补充。新巴塞尔资本协议引起了全球金融业的广泛关注，其中的一个重要创新就是推出了内部评级法。内部评级法将成为未来全球商业银行进行信用风险管理的方法。内部评级法提供了一套以银行内部风险评级为基础的资本充足率计算及资本监管的动态监管方法。本文介绍了巴塞尔协议的主要内容和产生的背景以及内部评级法的主要内容，结合我国银行业的实际状况和我国商业银行内部评级的现状，探讨内部评级体系在银行风险管理中的应用，提出了我国商业银行发展和应用内部评级体系的建议。
关键词：新巴塞尔协议 内部评级法 风险控制
Application of Internal Rating Approach of Basel Ⅱ for Risk Control of Commercial Banks
ABSTRACT
The Basel Committee launched the new Basel Accord framework in
January 2001 to amend and supplement the deficiencies which demonstrated in the implementation of Basel Ⅱ in 1988. The New Basel Capital Accord attracted global financial industry’s attention. One of the important innovations is the introduction of the IRB. The IRB will become credit risk management approach of the global commercial banks. Also the IRB provide a set of approach about the calculation of capital adequacy ratio and dynamic regulation of capital on the basis of internal risk ratings. The following article will introduce the main elements of Basel Ⅱ and the background as well as the main content of the IRB, which combined with the actual situation of China's banking industry and internal rating approach of commercial banks. And it will discuss the application of internal rating approach of BaselⅡ for risk control of commercial banks and make recommendations on the development of Commercial Banks and application of Internal Rating Approach. Keywords: Basel Ⅱ Internal Rating Approach Risk Control
