随着金融市场日趋复杂、衍生金融工具不断发展,商业银行的信贷风险暴露开始成倍增长,性质也更为复杂。对于我国,目前金融市场自由化还处于初级阶段,贷款仍占银行总资产的绝对比重,因此,商业银行面临最大的风险也是信贷风险。我国的商业银行在信贷组织结构、信贷运作流程、信贷支持体系中以及业绩考核体系等方面仍有不足,还不能真正实现风险收益最优化的银行经营目标,同时也加大了商业银行的经营风险和金融风险。 With the increasingly complicated financial markets and the continuous development of derivative financial instruments, the exposure of commercial banks to credit risks has doubled and the nature is also more complicated. For our country, the current liberalization of financial markets is still in its infancy. Loans still account for the absolute proportion of the total assets of banks. Therefore, commercial banks face the largest risk and the credit risk. Commercial banks in China still have some shortcomings in terms of credit structure, credit operation process, credit support system and performance appraisal system, and they still can not really achieve the goal of banking operation with optimized risk and return, but also increase the operational risk of commercial banks And financial risk.