商业银行金融资产分类与信用风险管理  

Measures for the Classification of Financial Assets and Credit Risk Management inCommercial Banks

作　　者：杨格 李佼 Yang Ge;Li Jiao

机构地区：[1]对外经济贸易大学国际商学院

出　　处：《管理会计研究》2023年第4期87-96,共10页MANAGEMENT ACCOUNTING STUDIES

摘　　要：本文基于2023年2月中国银保监会、中国人民银行联合制定的《商业银行金融资产风险分类办法》(以下简称《办法》),探讨了《办法》的制度背景、理论逻辑与政策要点。《办法》的实施进一步促进商业银行准确评估信用风险,真实反映金融资产质量。本文进一步围绕管理实务、治理架构、资产减值、内部审计、金融科技与商业银行类型等方面,梳理并提出了商业银行落实《办法》的实践路径,以期推进我国商业银行信用风险管理的高质量发展。Based on the Measures for the Classification of Commercial Banks'Financial Asset Risks(hereinafter referred to as the"Measures")jointly issued by the China Banking and Insurance Regulatory Commission and the People's Bank of China in February 2023,this paper discusses the background,institutional characteristics,policy points and major changes of the"Measures",which further promotes banks to accurately identify credit risks and truthfully reveal the quality of assets.In order to further facilitate the assessment of financial assets in commercial banks and thereby high-quality credit risk management,this paper analyzes and discusses the implementation in six aspects,including operation practices,bank govemance,asset impaiment,internal auditing,financial technology,and the responsibilities of large commercial banks.

关 键 词：商业银行 资产分类 不良贷款 信用风险 

分 类 号：F832.33[经济管理—金融学] F830.42