摘要
从国际经验看,围绕实施内部评级法已经形成了三点结论:实施内部评级法的实质是银行业风险管理定量化、资本管理主动化趋势的内在要求;实施内部评级法并不必然意味着资本要求增加;内部评级法的全部基础是银行自己的内部评级系统,实施内部评级法首先是银行升级信用风险管理平台(内部评级系统)的需要,不会增加合规成本。从国内大银行的情况看,随着银行管理体制的不断变革和中国经济的快速成长,上述结论也是成立的,依托从现在开始积累的信贷数据,我国应该也能够实施内部评级法。
The experience of international active banks with internal rating system has come out with three conclusions. First, the current compassion of international banking industry over internal rating system reflects their efforts in quantifying credit risk management process and putting themselves in full control of capital adequacy ratio. Second, transition from current capital accord into IRB regime doesn＇t necessarily give rise to increase in capital requirement. Third, in light of that internal rating system is a principal platform serving various internal management purposes, implementation of IRB and updating internal rating system are two sides of one coin. As a result, implementation of IRB will not add compliance cost. After close examining the situations of China banking industry and China economy, we find that the conclusions based on international experience also apply to China＇s large commercial banks. With data set accumulated now on, China will become more qualified and henceforth benefit from implementation of IRB.
出处
《国际金融研究》
CSSCI
北大核心
2007年第5期37-43,共7页
Studies of International Finance
关键词
内部评级法
内部评级
国际经验
启示
IRB
Internal Rating System
International Experiences
China Banking Industry
