面臨即將實施之新巴塞爾資本協定(Basel Ⅱ),以及符合風險導向之金融監理趨勢,銀行應建置健全完整之信用風險管理架構,以提升本身風險控管的能力,因應風險管理時代的來臨。健全的銀行信用風險管理架構於建置時應包括制度面和執行面,制度面包括組織結構的設計、信用風險管理策略以及風險管理程序的訂定;而執行面則包括風險的確認、衡量、決策、執行、評核與檢討。Basel Ⅱ提供銀行審視本身風險管理技術之契機,銀行應由改變人員對風險的觀念開始著手,建置包含制度面和執行面之健全信用風險管理架構並確實予以執行,以落實風險控管,達到穩健經營,提升經營績效的目標。
With the coming implementation of Basel Ⅱ and the increasing focus on risk-based financial auditing, each bank should develop a comprehensive credit risk management framework and improve its capability in order to face the new era of risk management. A comprehensive risk management framework for a bank should include both systematic and execution components. The systematic component includes the design of organizational structure and the development of credit risk management strategies and processes. The execution component includes the risk identification, measurement, decision-making, execution, auditing and evaluation. Basel Ⅱ provides the banks with the opportunity to evaluate their risk management capabilities. The banks should begin by changing their employees' attitudes toward risk and then develop comprehensive risk management framework that includes systematic and execution components in order to achieve consistent risk management with improved results.