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2011年5月25日银监会发布的《中国银监会关于支持商业银行进一步改进小企业金融服务的通知》及同年8月12日发布的《商业银行资本管理办法(征求意见稿)》都运用了IRB法(内部评级法)。目前我国中小企业成了诸多商业银行竞争的重点领域,且我国监管环境日趋严格,因此我国行业银行无论从满足监管要求角度还是从盈利角度都应深入分析IRB法。
The “China Banking Regulatory Commission’s Circular on Supporting Commercial Banks in Further Improving Financial Services for Small Enterprises” issued by the China Banking Regulatory Commission on May 25, 2011 and the “Capital Management Measures for Commercial Banks (Draft for Comment)” issued on August 12 of the same year all use the IRB method. (Internal Rating Method). At present, China’s SMEs have become a key area of competition for many commercial banks, and China’s regulatory environment is increasingly strict. Therefore, China’s industry banks should analyze the IRB method from the point of view of satisfying regulatory requirements or from the perspective of profitability.