商业银行贷款质量分类方法再反思

发布时间：2018-03-08 01:21

本文选题：商业银行　切入点：贷款质量分类　出处：《上海金融》2015年09期 　论文类型：期刊论文

【摘要】：国内商业银行信贷资产质量成为当下的一个焦点话题,但较少涉及贷款质量分类方法的讨论。本文首先从我国商业银行贷款质量分类管理的历史沿革、现状及存在的主要问题入手,指出当前贷款质量分类管理主要存在贷款质量内涵界定不清晰、分类标准不统一、贷款分类缺乏事前风险预警、贷款损失准备金计提的风险敏感性有待提高、贷款质量分类管理与贷后管理脱节和押品管理薄弱等问题。其次,对贷款质量分类的内涵作了分析,并重点就其与客户评级、债项评级的关系作了界定,指出贷款质量分类应以客户信用评级为基础,债项评级为辅,对贷款风险状况进行综合分析。第三,在借鉴国际监管要求的基础上,提出以客户评级和债项评级为维度的贷款质量二维评价体系,并对不同区域分别提出有针对性的风险防控重点。最后,就商业银行贷款质量分类管理提出三点建议。
[Abstract]:The credit asset quality of domestic commercial banks has become a hot topic at present, but there is little discussion on the classification method of loan quality. Firstly, this paper starts with the history of classified management of loan quality of commercial banks in China. Starting with the present situation and the main problems, it is pointed out that the main problems in the classification management of loan quality are that the definition of loan quality is not clear, the classification standard is not uniform, and the loan classification lacks prior risk warning. The risk sensitivity of the loan loss reserve needs to be improved, the loan quality classification management is disjointed with the post-loan management and the risk management is weak. Secondly, the connotation of loan quality classification is analyzed, and the relationship between loan quality classification and customer rating is emphasized. The relationship of debt rating is defined, and it is pointed out that the classification of loan quality should be based on customer credit rating, supplemented by debt rating. Thirdly, on the basis of drawing lessons from international regulatory requirements, the risk situation of loans should be comprehensively analyzed. This paper puts forward a two-dimensional evaluation system of loan quality based on customer rating and debt rating, and puts forward corresponding risk prevention and control emphases for different regions. Finally, three suggestions are put forward for the classified management of loan quality of commercial banks.
【作者单位】：中国工商银行总行;中国工商银行黄石分行;
【分类号】：F832.4

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