随着中国加入WTO进程的逐渐加快，国有商业银行将面临着强大的国际间同业竞争。为了适应竞争需要，各银行都已开始采用一些风险管理的国际标准，进一步提高本行的风险管理水平。在实现竞争和提高信息披露透明度的过程中，最困扰国有商业银行的问题仍然是银行的资产质量。对于 With the gradual acceleration of the process of China’s accession to the WTO, the state-owned commercial banks will face a strong international competition. In order to meet the competition needs, banks have started to adopt some international standards on risk management to further enhance the Bank’s risk management. In the process of achieving competition and improving the transparency of information disclosure, the most troubling issue of state-owned commercial banks is still the quality of the assets of banks. for