外文翻译 (3).docx

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1、中国地质大学长城学院本科毕业论文外文资料翻译系 别： 经济系 专 业： 会计学 姓 名： 刘乔枫 学 号： 013120624 2016 年 4 月 30日 外文资料翻译译文商业银行信用风险管理摘要：信用风险是最主要的商业银行经营过程中可能遇到的。信用风险商业银行不仅导致了一个国家的经济危机，而且造成了一个国家的金融危机和经济危机，这不仅造成了经济损失。指越南的信用风险管理商业银行系统，越南商业银行信用风险管理能力还很低，整个系统的不良债务率仍远高于国际标准。把这种情况考虑和参考大量的文献，我已经研究了三种典型的商业银行在越南的信用风险管理和分析评价遗留问题在信用风险控制的过程，这些银行提供S

2、OM国内银行整个系统的相关解决方案。在信用风险管理中，我将重点放在科学的特征，在信用风险管理发布的商品计量方法在越南的商业银行，包括模糊数学和层次分析法结合计算信用风险。由于信贷风险管理后支付绝大多数商业银行依然疲软，是贷后管理工作的研究，详细说明了识别信贷资产债务的方法，建立五级分类，开展信贷资产的实际管理及不良负债倾向的基础上，为每一个时期提供解决方案。总之，什么示意此处来自考虑信用风险管理防范、计算、变更及解决方案及风险管理机构。关键词：风险，信用风险，商业银行信贷。1、商业银行信用风险管理理论虽然银行有着悠久的历史，但信用风险的理论分析是一个相对较短的历史。通过KEA吨（基顿，1979

3、），雄鹿丽思和Weiss（Weiss先生，1981）发展和形成“不完全信息信贷配给模型”的研究，指出了信贷市场信用风险不仅是一种典型的信用风险的根源，信息不对称所导致的委托-代理关系，导致信贷配给的出现。信用风险管理是指商业银行通过各种主观因素的科学方法，可有效预测信用损失，分析，预防，控制和处理。为了降低信用风险，得出的信用损失和提高信贷质量，增强商业银行的风险控制和信用管理活动的损失补偿能力。深度理解信用风险管理从以下四个把握。一是信用风险管理的基础是根据信用要求的特点，而不是针对客观规律的铬编辑；二是信用风险管理是科学化、现代化、规范化、定量化和全面性；三是信用风险管理方法，主要是信用风

4、险分析，风险识别、风险度量、风险控制和风险管理；四是信用风险管理的目标是降低风险、减少损失、增强商业银行经营风险的能力。为了保证银行贷款将不会对其客户，公司，企业，如不同类型的客户才可以考虑一些问题贷款也将选择信用分析作为衡量企业信用风险的基本要素：1.1债务人履行债务履行义务的义务，是衡量债务人信用质量的第一项指标。关于批发银行的质量，衡量，或可以根据对公司管理/所有者的信誉最终和公司战略。1.2能力债务人的偿债能力，包括行业愿景的趋势、公司的可持续发展；财务数据主要体现在当前比和快速的比率。企业现金收入的稳定性直接决定了企业的偿债能力和违约概率。1.3资本是指债务人或限额的资本结构，这表明

5、了该客户可能偿还债务的背景，如负债比率）或净资产等财务指标的影子，等公司的资本结构：股权融资策略融资和债务融资。1.4环境公司所处的环境和对环境的适应能力，包括溶剂会影响债务人的政治、经济和市场环境，如董RIS取消和取消出口退税。作为“绿色信贷，越来越多的国家和公司的支持，可持续发展的风险也纳入到环境风险的考虑。1.5个月偿还债务的其他潜在资源和额外的安全所提供的资源。拒绝或无力偿债的债务人可以作为抵押担保的资产，没有信用记录（如交易的第一次）或信用记录有争议的债务人2商业银行信用风险管理过程中，以有效的信用风险管理，商业银行应克锉刀的基本应用信用风险管理。一般而言，信用风险管理过程可分为信用

6、证风险识别、风险评估和信用风险处理三个方面2.1阶段：信用风险识别信用风险的识别是在各种信用风险，风险类型，确定一个风险发生的原因分析，为了实现我的信用风险测量与处理。信用风险识别是对风险进行定性分析，是信用风险管理的第一步，它是信用风险管理的基础。客户信用评级体系和信用风险分类的二维评级体系构成了风险识别的重要内容。本章将详细说明第二部分。在信用调查是商业银行信用风险识别是最基本的步骤，银行贷款给客户之前必须知道客户的借款需求和目的。在信用调查之前，具体有以下内容：了解信用的目的，信用的目的，包括：类型，符合商业目的的需要和信用产品的组合和匹配的借款人还款来源的信用和信用期限和有效的抵押担保

7、/担保或其他无形的支持。2.2信用风险评估信用风险评估是银行在信用风险和风险评估的程度上所造成的损失的事实的可能性。它的基本要求：据估计，一些预期的信用风险的可能性；衡量一些信用风险的事实可能会导致损失的规模。目标，这是一个困难的问题，但如我不是一个评价，不能定量的相应对策，以防止和消除。随着风险管理技术的发展，在金融市场的开放，越南的经济监管机构和商业银行也越来越重视定量的风险，在信用评级和资本充足率方面有一定的进步。在银行向客户进行贷款之前，银行还必须了解客户的目的，更了解客户的使用情况，无论是可行的，从现在起，找到一种管理方式未来的贷款，以避免违反客户。因此，银行应利用贷款审批的方式来处

8、理。2.3处理信用风险的信用风险处理后处理的是，银行在识别和评估风险时，采取的有效措施不同，对贷款风险的大小不同，不同处理方法，使信用风险降低到最低程度。风险处理的方法主要包括：风险转移是指银行在某种程度上承担信用风险对他人的风险。反式外汇储备的方式，它传递给客户，如银行提高利率，要求借款人提供抵押、质押或其他附加条件等；转移到INS保险公司，银行将那些特别危险，一旦发生将严重损失的贷款直接向保险公司投保，或由客户向保险公司投保转移风险；商业银行信用风险管理规定。在商业银行的风险管理中，提高自身的同时，监管机构和外部信用评级机构的商业化银行信用风险管理有不同的调节方法。3.1中国银行业监督管理

9、委员会五分类银监会要求商业银行的资产质量为五类，反映可能的信用损失。贷款五级分类制度是根据内在风险程度可分为正常贷款、关注、损失后RY，可疑，五类。中国银行业监督管理委员会五分类法具有优势，即银行资产质量可以比较容易，也可以采取信贷质量整个全球。不利的是，一些中小银行由于缺乏独立的审计和内部审计，分类标准很难统一，中国银行业证监会五级分类中经常发现选择性审查问题。3.2压力测试，一家评级机构的评级机构将根据信息披露和审计结果调整银行的信用评级。压力测试是一个信用评级机构，用于检查商业银行信贷质量和常用的抗风险能力。由于其影响电子压力测试，对于已经发生的事情，预测结果可能会恶化信贷质量；或为事件

10、的可能性，预测结果的影响，信贷质量。类似的压力测试包括，一个行业是一个强大的冲击，违约的可能性，或大信用违约的可能性，可能会导致信贷质量下降。3.3新巴塞尔资本协议新巴塞尔资本协议被称为（以下简称“巴塞尔二）”的英文，是由巴塞尔国际清算银行根据银行监管委员会（BCBS），内容为1988年的旧巴塞尔资本协议（巴塞尔I）不得不做出重大的改变，为了规范国际风险管理体系，提高国际风险管理能力和金融服务。科内特，斯特拉恩金融学，伊斯兰阿扎德大学，奥胡斯，丹麦外文原文The Credit Risk Management of Commercial BanksAbstract:Credit risk is

11、one of the most usual ones which any commercial banks may encounter during their operation. Credit risks of commercial banks not only cause losses which result in bankruptcy but also cause the most serious issues of financial and economic crisis of one nation. Referring to credit risk management of

12、Vietnam commercial bank system，the capability of credit risks management of Vietnam commercial banks is still low; The rate of bad debt in the entire system is still much higher than international standards. Take this situation in consideration together with referring to a great number of documentat

13、ions, I have studied credit risk management of the three typical commercial bank in Vietnam and analyzed and evaluated the remaining issues in the process of credit risk control by these banks and offer some relevant solutions to the entire system of domestic banks. In credit risk management, I shal

14、l focus mainly on unscientific features in econometrics methods of credit risk management issued by commercial banks in Vietnam，which is inclusive of combination of unclear mathematic method and class analysis one to calculate credit risks. Due to the fact that credit risk management after disbursem

15、ent by most of commercial banks is still weak, it is quite needed to study management after disbursement, particularize the method of identifying credit asset debt, build five-class classification, carry out actual management of credit asset and base on tendency of bad debt to offer solutions for ev

16、ery time period. In conclusion, what motioned herein comes from credit risk management in consideration of prevention, calculation, change and solution as well as risk management institutions. Key words: Risk, credit risk, commercial bank credit. 1 Commercial bank credit risk management theoryAlthou

17、gh Banks have a long history, but the theoretical analysis of credit risk is a relatively short history. By kea ton (Keeton, 1979), stag Ritz and Weiss (Mr. Weiss, 1981) development and formation of the incomplete information credit rationing models on the market, it is pointed out that the credit m

18、arket credit risk not only the two typical forms of.Adverse selection and moral hazard, and demonstrates the root of the credit risk, information asymmetry caused by the principal-agent relationship, lead to the emergence of credit rationing. Credit risk management refers to the commercial Banks thr

19、ough the scientific method of various subjective factors could lead to credit losses effectively forecast, analysis, prevention, control and processing. In order to reduce the credit risk, reduce the credit losses and improve the quality of credit, to enhance the capacity of the commercial bank risk

20、 control and loss compensation ability of a credit management activity. Depth understanding of credit risk management from the following four to grasp. One is the basis of credit risk management is according to the characteristics of credit requirements, not against the objective law of credit; The

21、second is the credit risk management is scientific, modernization, standardization, quantitative and comprehensive; Three is the credit risk management method is mainly credit risk analysis, risk identification, risk measurement, risk control and risk management; Four is the credit risk management g

22、oal is to reduce risk, reduce loss, enhance the ability of commercial Banks operating risk. In order to guarantee bank loans will not be against its customers, to customers, companies, enterprises, such as different customer types before they are allowed to make loans to consider some problems. Also

23、 the question bank standard of 5 cabaa will select credit analysis of 5 c as a measure of the basic elements of corporate credit risk: 1.1 QualityThe debtor to meet its debt obligations will, is the first indicator of evaluate the credit quality of the debtor. Regarding the quality of the wholesale

24、banking, measure, or can be based on the reputation of the company management/owner eventually and company strategy. 1.2 AbilityThe debtors solvency, include the trend of the vision of the industry, the sustainable development of the company; the financial data mainly embodied in the current ratio a

25、nd quick ratio. The stability of the corporate cash income directly determines its solvency and probability of default. 1.3 CapitalRefers to the capital structure of the debtor or quotas, which indicates that the background of the customer may repay debt, such as debt ratio) or the net value of fixe

26、d assets and other financial indicators, etc.Shadow of the companys capital structure financing strategy: equity financing and debt financing. 1.4 EnvironmentCompany locates the environment and the adaptability to the environment. Including solvent could affect the debtors political, economic and ma

27、rket environment, such as the dong to rise and cancel the export tax rebate. As the green credit, supported by more and more countries and companies, sustainable risk also be incorporated into the environmental risk considerations. 1.5 MortgageRepayment of the debt of other potential resources and t

28、he resources provided by the additional security. Refuse or insolvent debtor can be used as mortgage/collateral assets, for no credit record (such as trading for the first time) or credit record disputed the debtor 2 The commercial bank credit risk management process In order to effective credit ris

29、k management, commercial Banks should grasp the basic application of credit risk management. In general, the credit risk management process can be divided into credit credit risk identification, risk estimate and credit risk handling three phases: 2.1 Credit risk identificationCredit risk identifica

30、tion is before in all kinds of credit risk, the risk types and to determine the cause of occurrence of a risk, analysis, in order to achieve the credit risk measurement and processing. Credit risk identification is a qualitative analysis of the risk, is the first step of credit risk management, whic

31、h is the basis for the rest of the credit risk management. Customer rating system and credit risk classification of the two dimensional rating system is constitute the important content of risk identification. This chapter will make detailed description of the two parts. Before the credit investigat

32、ion is the commercial bank credit risk identification is the most basic steps, bank loans to the customer before must know the borrowing needs of the clients and purpose. Credit investigation before the concrete has the following contents: understand the purpose of credit, credit purpose including:

33、type, in line with the needs of the business purpose and credit product mix and match the borrower repayment source of credit and credit term and effective mortgage guarantee/warranty or other intangible support. 2.2 Credit risk estimateCredit risk estimation is the possibility of Banks in credit ri

34、sk and the fact that the risk to evaluate the extent of the losses caused by measurement. Its basic requirements: it is estimated that some expected risk the possibility of credit; 2 it is to measure some credit risk fact may cause the loss of the scale. Objective that is both a difficult problem, b

35、ut such as is not an appraisal, cant the quantitative corresponding countermeasures to prevent and eliminate. With the development of risk management techniques, in the financial markets open, Vietnams financial regulators and commercial Banks also pay more and more attention to the risk of quantita

36、tive, in credit rating and have a certain progress in capital adequacy.Before Banks to make loans to customers, Banks must also understand the purpose of the customer, more understand the usage of loan customers, whether it is feasible, from now on, find a way to manage future loans to avoid the vio

37、lation of the customer. As a result, Banks should use the loan examination and approval way to deal with. 2.3 The processing of credit riskCredit risk after processing is that the Banks in the recognition and valuation risk, the effective measures taken by different for different size of loan risk t

38、ake different processing method, make the credit risk is reduced to the lowest degree. Risk treatment methods mainly include: risk transfer refers to the bank assumes the credit risk on to others in some way. Transfer way, it is transferred to the customer, such as Banks to raise interest rates, req

39、uire the borrower to provide mortgage, pledge or other additional conditions, etc.; it is transferred to the insurance company, the bank will those particularly risky, once happened will loss serious loans directly to the insurance company insured, or by the customer to the insurance company insured

40、 to transfer risk; 3 Commercial bank credit risk management regulation.In the risk management of commercial Banks to improve themselves at the same time, regulators and external credit rating agencies to the commercial bank credit risk management has a different regulation method. 3.1 The China bank

41、ing regulatory commission five classificationsThe CBRC requires commercial Banks asset quality for five categories, to reflect the face possible credit losses. System is classifying loans into five categories according to the inherent risk level could be divided into normal commercial loans, concern

42、, loss of secondary, suspicious, five categories.The China banking regulatory commission five classifications has the advantage that the bank asset quality can be compared more easily, also can take credit quality of the whole global. Disadvantage is that some small and medium-sized Banks because of

43、 the lack of independent audit and internal audit, classification standard is difficult to unity, the China banking regulatory commission five classifications often find selective examination questions. 3.2 Stress tests, a rating agencyRating agencies will be according to the information disclosure

44、and audit results and adjusting the banks credit rating. Stress test is a credit rating agency for checking the quality of commercial bank credit and common ways of anti-risk ability. Because of the influence of the stress tests, for what has happened, to predict the result may worsen the credit qua

45、lity; Or for the possibility of events, predict the results of the impact of credit quality. Similar stress tests include, an industry is a strong shock cases the possibility of default, or large credit customer default could lead to credit quality decline. 3.3 The new Basel capital accordNew Basel

46、capital agreement hereinafter referred to as the new Basel agreement (hereinafter referred to as Basel II) in English, is by the bank for international settlements under the Basel committee on banking supervision (BCBS), and content for 1988 years the old Basel capital accord (Basel I) have had to make significant changes, in order to standardize the international risk management system, improve the international financial services of risk management ability.Cornett M, Strahan P Finance, Islamic Azad University, Aarhus, Denmark