本文關鍵詞： 內部評級 新資本協(xié)議 風險管理 我國商業(yè)銀行　出處：《吉林財經大學》2012年碩士論文　論文類型：學位論文

【摘要】：自金融業(yè)出現，金融風險就與其相伴而生，歷經幾個世紀，兩者始終如影隨形，信用風險[1]又是金融風險中最古老與核心的風險。人類進入20世紀后，全球化浪潮風起云涌，隨著自由化進程的加快，國際資本在各國間的流動性越來越強、速度越來越快、規(guī)模越來越大，金融風險的累積速度不斷加快，金融的發(fā)展在促進全球經濟增長的同時，也給世界各國特別是發(fā)展中國家?guī)砹司薮蟮娘L險。世界銀行對全球金融危機的研究表明，導致銀行破產的主要原因多是信用風險。1988年審議通過的巴塞爾協(xié)議在實際應用過程中，顯露出很多弊端和局限性，向金融監(jiān)管提出了新的課題。因此，巴塞爾委員會決定對舊的協(xié)議進行全方面的修改，經過多次補充和修訂，高度重視內部評級法在風險管理和資本監(jiān)管中的作用，新協(xié)議最終于2004年6月定稿，并于2004年12月底正式開始實施。本文通過對新巴賽爾協(xié)議及內部評級法的產生、內涵及外延的詳細闡述，通過對我國商業(yè)銀行現階段內部評級實施工作的進展情況的分析，，論述了我國商業(yè)銀行現行內部評級體系的不足并提出相關建議。 本文共分為六個部分： 第一章：緒論。闡述了研究背景及意義，國內外理論研究及應用現狀，本文的研究方法和可能的創(chuàng)新點。 第二章：我國實施內部評級法的必然性。從監(jiān)管部門的監(jiān)管要求和商業(yè)銀行自身謀求發(fā)展的兩個角度對其必然性進行了詳細闡述。 第三章：新巴塞爾協(xié)議及其對商業(yè)銀行的影響。本章詳細介紹了《巴塞爾新資本協(xié)議》的發(fā)展歷程和主要內容，以及新協(xié)議對商業(yè)銀行資本的影響。 第四章：基于新巴塞爾資本協(xié)議的內部評級法。本章對內部評級法的提出與發(fā)展、含義、基本思想、框架進行了描述，并將內部評級法與傳統(tǒng)評級方法和標準法做了比較。 第五章：我國商業(yè)銀行內部評級體系建設的現狀及存在的問題。我國還處在內部評級體系建設的初級階段，本章詳細介紹了我國評級體系的現狀和不足。 第六章：我國商業(yè)銀行實施內部評級法的策略與建議。針對我國商業(yè)銀行內部評級工作在開展中的問題，提出意見和建議。 第七章：結論�？偨Y了本文研究的創(chuàng)新點和研究的不足之處，明確了以后的研究方向。
[Abstract]:Since the emergence of the financial industry, financial risk has been accompanied by it. After several centuries, the credit risk is the oldest and core risk in the financial risk. With the acceleration of the liberalization process, international capital is becoming more and more mobile among countries, with the increasing speed and scale, the accumulation rate of financial risk is accelerating, and the development of finance is promoting the global economic growth at the same time. It also poses enormous risks to countries around the world, especially developing countries. Research by the World Bank on the global financial crisis has shown that. The main cause of bank bankruptcy is credit risk. In the practical application of Basel Accord, which was considered and adopted in 1988, many disadvantages and limitations have been revealed, and a new subject has been put forward to financial supervision. The Basel Committee decided to revise the old agreement in all its aspects. After several additions and revisions, the Basel Committee attached great importance to the role of the internal rating system in risk management and capital supervision. The new agreement was finalized on June 2004. It began to be implemented at the end of December 2004. Through the detailed elaboration of the emergence, connotation and extension of the New Basil Agreement and the internal rating method, this paper analyzes the progress of the implementation of the internal rating in China's commercial banks at this stage. This paper discusses the shortcomings of the current internal rating system of Chinese commercial banks and puts forward some relevant suggestions. This paper is divided into six parts:. Chapter one: introduction. The research background and significance, the current situation of theoretical research and application at home and abroad, the research methods and possible innovations of this paper are described. Chapter two: the inevitability of implementing internal rating law in our country, which is explained in detail from the supervision requirements of supervision department and the development of commercial banks themselves. Chapter three: new Basel Accord and its impact on commercial banks. This chapter introduces the development process and main contents of Basel New Capital Accord in detail, as well as the impact of the new agreement on the capital of commercial banks. Chapter 4th: the internal rating method based on the new Basel Capital Accord. This chapter describes the development, meaning, basic idea and framework of the internal rating method, and compares the internal rating method with the traditional rating method and the standard method. Chapter 5th: the present situation and problems of the construction of internal rating system of commercial banks in China. Our country is still in the primary stage of the construction of internal rating system. This chapter introduces in detail the present situation and shortcomings of the rating system in China. Chapter 6th: the strategies and suggestions for the implementation of internal rating law in China's commercial banks. In view of the problems in the development of the internal rating work of commercial banks in China, the paper puts forward some suggestions and suggestions. Chapter 7th: conclusion. The innovation and deficiency of this paper are summarized, and the future research direction is clarified.
【學位授予單位】：吉林財經大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F832.33

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