摘要
财务实力评级是对商业银行发生危机可能性的评价 ,以惠誉、穆迪和标准普尔为代表的专业资信评级机构和国外广泛使用的骆驼群、珍珠评级体系为我国商业银行财务实力评级体系的建立提供了经验。财务实力评级的理论基础是银行危机理论、资产负债管理理论和银行监管理论 ,评价指标包括资本充足、盈利水平、流动性。
Financial strength rating is the evaluation of the possibility of bank crisis. Professional credit rating institutions, such as FITCH IBCA, MOODY'S and S & P, and the grade systems widely used abroad, such as CAMELS and PEARLS, provide a lot of experiences for us to set up commerce bank financial strength rating system. The theoretical basis of financial strength rating includes bank crisis theory, asset-liability theory and bank supervision theory, and its indexes include capital adequacy, earning ability, liquidity, security and some qualitative analysis indexs.
出处
《商业研究》
北大核心
2004年第14期99-103,共5页
Commercial Research
