巴塞尔新资本协议指导下的我国银行内部评级法构建  

Establishing the Internal Rating-based Approaches in Banks in China According to the New Basel Capital Accord

作　　者：王旭红[1] 刘红娜[2] 

机构地区：[1]湖南财经高等专科学校,长沙410205 [2]湖南大学金融学院,长沙410082

出　　处：《新疆财经》2006年第2期40-44,共5页Finance & Economics of Xinjiang

摘　　要：巴塞尔新资本协议内部评级法(Internal rating-based approaches,IRB)的引入是新资本协议的重大突破之一。建立内部信用评级体系是适应新的监管要求的必然趋势。本文分析了我国银行业引入内部评级法的原因和在引入过程中存在的一系列问题,提出了实施IRB规划的建议框架。The introduction of the internal rating-based approaches （IRB） is one of significant breakthroughs of the new Basel Capital Accord. The establishment of internal credit rating system to the new regulatory requirements is an inevitable trend. The paper analyzes the reasons of the banking industry in China to introduce the internal rating-based approaches and a series of problems in the process, and proposes framework in the IRB implements plan.

关 键 词：IRB 基础数据 LGD 定量分析 转移矩阵 

分 类 号：F832.2[经济管理—金融学]