基于财务实力分析的商业银行信用评级-金融学专业论文.docxVIP

摘要在银行资信评级上，国际著名评级机构如穆迪(Moody)、标准普尔(SP)等都建 摘要 在银行资信评级上，国际著名评级机构如穆迪(Moody)、标准普尔(SP)等都建 有自己的一套评估体系，虽然其公正性时常受到诘问，但其权威性和影响力却不容 质疑。同时，IMF、BIS和许多国家的金融监管当局都不同程度的运用信用评级方法 来加强金融监管。与之相比，我国银行评级工作起步较晚，加之商业银行的经营特 点、会计制度的差异、法律制度的不完善以及社会信用状况的不理想等等，在不同 程度上影响了投资者、评级者和评级对象的信用等级意识，也影响了评级结果的权 威性和社会认同度，导致我国银行评级业的发展比较缓慢，与即将到来的激烈金融 竞争不相适应。随着中国加入WTO，中国人民银行也开始着手将信用评级制度引入 对商业银行的审慎监管过程。本文旨在结合信息经济学的相关内容，运用申农的信 息量计算公式，提出一种新的评级方法，为完善我国银行业的评级制度提供更宽阔 的思路。 关键词：信息量商业银行财务评级 AbstractOn Abstract On the bank credit rating，famous international credit rang organizations，such as Moody，S＆P，all establish a set of valuations system of their own．although its fair is often asked by the public，its authority and influence does not allow to query．At the same time，IMF、BIS and other financial supervision authorities of many counlries have used the method of credit rating to strengthen financial supervision．Compare with it，our country bank credit rating work starts later，缸rther more，there are many difference between the western countries and Our country in respect of credit rating industry．For instance，the different operation and managemem characteristics of commercial bank，the difference in accounting system，not perfect in Our law system and social reputation and SO 011．All these have affected the credit rating consciousness of Our investors，credit rating institutions and credit rating objects in different degree．At the same time，all these have affected the authority and social approve degree of the credit rating result．As a msdt，Our bank credit rating industry develops comparative slowly．This condition does not go well wim the incoming vigorous financial competition．After China acceded into WTO，The People’S Bank of China starts introducing the system of credit rating to the cautious supervision over commercial banks．This article will combine the relative content of economics of information,use Shannon’S formula about information quantity， in order to put up a new method of credit rating and apply broader idea to per