【正文】 s misery, the cow told him to turn its hide into a pair of shoes after it died. The magic shoes whisked Niulang, who carried his two children in baskets strung from a shoulder pole, off on a chase after the empress. The pursuit enraged the empress, who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife. But all was not lost as magpies, moved by their love and devotion, formed a bridge across the Milky Way to reunite the family. Even the Jade Emperor was touched, and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month. This is how Qixi came to be. The festival can be traced back to the Han Dynasty (206 BCAD 220). Traditionally, people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega, which are identified as Niulang and Zhinu. The two stars shine on opposite sides of the Milky Way. Customs In bygone days, Qixi was not only a special day for lovers, but also for girls. It is also known as the Begging for Skills Festival or Daughters39。 ，金融機(jī)構(gòu)應(yīng)該明確適當(dāng)?shù)闹笜?biāo)，以便為將來(lái)?yè)p失增大的風(fēng)險(xiǎn)提供早期預(yù)警。 ，它不區(qū)分金融機(jī)構(gòu)的經(jīng)營(yíng)范圍、種類、規(guī)模和業(yè)務(wù)的類型。是一種金融合約，提供與信用有關(guān)的損失保險(xiǎn)。經(jīng)過(guò)努力，最終依然無(wú)法收回的貸款應(yīng)列入呆賬，由計(jì)提的貸款呆賬準(zhǔn)備金沖銷。（ 5）銀行有權(quán)要求參與處于“疾病”、破產(chǎn)或股份制改造等過(guò)程中的債務(wù)重組，要求借款人落實(shí)貸款還本付息事宜。如果借款人不能及時(shí)歸還貸款，為了保證貸款債權(quán)的安全，在銀行認(rèn)為有必要的時(shí)候，可以通過(guò)貸款處理協(xié)議對(duì)借款人的經(jīng)營(yíng)活動(dòng)做出限制性的規(guī)定。銀行貸款展期是某筆貸款到期后，客戶因?yàn)橘Y金周轉(zhuǎn)等原因無(wú)法立即償還，向銀行提出申請(qǐng)后，經(jīng)過(guò)銀行審核同意給予期限上寬延。銀行一旦發(fā)現(xiàn)貸款出現(xiàn)問(wèn)題或者風(fēng)險(xiǎn)，就應(yīng)立即著手盤查，查明原因，采取相應(yīng)的措施。重組后的貸款如果仍然逾期，或者借款人仍然無(wú)力歸還貸款，應(yīng)至少歸為可疑類。想要減少一定的信用風(fēng)險(xiǎn)，則應(yīng)堅(jiān)持貸款投向多元化、多樣化，商業(yè)銀行還可以通過(guò)購(gòu)買保險(xiǎn)的方式將貸款等信用風(fēng)險(xiǎn)轉(zhuǎn)接給保險(xiǎn)公司。需要注意的是此種模式不能孤立地使用。 （ 2）貸款費(fèi)用。 （二）審慎、有效地授信 授信：商業(yè)銀行向客戶直接提供資金支持，或?qū)蛻粼谟嘘P(guān)經(jīng)濟(jì)活動(dòng)中的信用向第三方做出保證的行為。將貸款管理的每一個(gè)環(huán)節(jié)的管理責(zé)任落實(shí)到崗位、個(gè)人，嚴(yán)格劃分各級(jí) 信貸人員的責(zé)任。 。建立一個(gè)風(fēng)險(xiǎn)評(píng)級(jí)指標(biāo)，對(duì)管理對(duì)象進(jìn)行考核，給出分值或等級(jí)分類，這種方法應(yīng)用面廣，綜合性強(qiáng)。這主要是借款人的品格問(wèn)題，借款人的品格是指借款人不僅要有償還債務(wù)的意愿，而且具備在負(fù)債期間能夠主動(dòng)承擔(dān)各種義務(wù)的責(zé)任感。金融自由化，交易對(duì)象也日趨多樣化，原本簡(jiǎn)單的信用交易已經(jīng)完全無(wú)法 滿足投資者的需求，交易的環(huán)節(jié)多了，復(fù)雜了，信用危機(jī)也就出現(xiàn)了，所以完全避免風(fēng)險(xiǎn)幾乎是不可能的。商業(yè)銀行只要在經(jīng)營(yíng)活動(dòng)中 ，信用風(fēng)險(xiǎn)就客觀存在。 關(guān)鍵詞 ： 商業(yè)銀行、信用風(fēng)險(xiǎn)、研究 4 【正文】 一、商業(yè)銀行信用風(fēng)險(xiǎn)概述 （ 一）商業(yè)銀行信用風(fēng)險(xiǎn)的概念 商業(yè)銀行信用風(fēng)險(xiǎn)的概念，目前學(xué)術(shù)界也有一定的分歧，大家都有各自的觀點(diǎn)和理解。 《現(xiàn)代商業(yè)銀行市場(chǎng)風(fēng)險(xiǎn)管理理論與實(shí)務(wù)》中指出：商業(yè)銀行信用風(fēng)險(xiǎn)是指商業(yè)銀行在經(jīng)營(yíng)活動(dòng)中，受事先無(wú)法預(yù)料的不確定性因素的影響，而使商業(yè)銀行蒙受損失的可能性。絕對(duì)零風(fēng)險(xiǎn)的業(yè)務(wù)在商業(yè)銀行活動(dòng)中幾乎是不可能的。 。這種信用風(fēng)險(xiǎn)也可稱為信用缺失。 。提出假設(shè)， 根據(jù)信息來(lái)檢驗(yàn)假設(shè)是否合理。明確目標(biāo)，真正做到權(quán)責(zé)清晰。在識(shí)別、判斷和測(cè)度信用風(fēng)險(xiǎn)的基礎(chǔ)上，授信管理人員 根據(jù)可能產(chǎn)生或存在的信用風(fēng)險(xiǎn)，選擇不同的授信方式和額度。對(duì)借款人進(jìn)行信用調(diào)查、信用分析所發(fā)生的費(fèi)用；抵押物估價(jià)費(fèi)用；文本費(fèi)、整理保管費(fèi)用；工資、津貼費(fèi)用；儀器設(shè)備折舊費(fèi)用等。在確定“風(fēng)險(xiǎn)加點(diǎn)”幅度 8 時(shí)，應(yīng)充分考慮銀行的資金成本?，F(xiàn)在開展得比較多的是住房按揭貸款保險(xiǎn)。重組貸款的分類檔次在至少 6 個(gè)月的觀察期內(nèi)不得調(diào)離，觀察期結(jié)束后，應(yīng)嚴(yán)格按照本指引規(guī)定進(jìn)行分類。借款人在經(jīng)營(yíng)管理上的確存在問(wèn)題，但問(wèn)題并不嚴(yán)重，就應(yīng)該加強(qiáng)與借款人的溝通與聯(lián)系，督促其調(diào)整經(jīng)營(yíng)策略，改善財(cái)務(wù)狀況。對(duì)于那些確實(shí)因客觀原因而使借款人不能按期償還的貸款， 銀行可以適當(dāng)延長(zhǎng)還款期限，辦理貸款展期。（ 5）銀行參與借款人的經(jīng)營(yíng)管理。（ 6）對(duì)于合作的借款人，銀行應(yīng)要求其繼續(xù)承擔(dān)此前的貸款歸還責(zé)任，并要求期間所得收益優(yōu)先歸還貸款。這是通常的做法。對(duì)于商業(yè)銀行來(lái)說(shuō)，信用衍生品是貸款出售及資產(chǎn)證券化之后的新的管理信用風(fēng)險(xiǎn)的工具。 ，它是基本指標(biāo)法的一種改進(jìn)。常用的關(guān)鍵風(fēng)險(xiǎn)指標(biāo)主要有：人員在當(dāng)前 部門的從業(yè)年限、員工人均培訓(xùn)費(fèi)用、客戶投訴占比、失敗交易數(shù)量占比、交易結(jié)果和財(cái)務(wù)核算間的差異、前后臺(tái)交易不匹配占比、系統(tǒng)故障時(shí)間、系統(tǒng)數(shù)量、反洗錢警報(bào)占比等。 Festival. In this day, girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills. If the needle floats on top of the water instead of sinking, it proves the girl is a skilled embroiders. Single women also pray for finding a good husband in the future. And the newly married women pray to bee pregnant quickly. Tradition transformed The love story of Niulang and Zhinu, and the Qixi Festival have been handed down for generations. Yet these ancient traditions and customs are slowly dying out. Many modern Chinese, particularly youngsters, seem to know more about St Valentine39。s time for the wild fruits to ripe. The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies. If it rains heavily on Saturday night, some elderly Chinese will say it is because Zhinu, or the Weaving Maid, is crying on the day she met her husband Niulang, or the Cowherd, on the Milky Way. Most Chinese remember being told this romantic tragedy when they were children on Qixi, or the Seventh Night Festival, which falls on the seventh day of the seventh lunar month, which is usually in early August. This year it falls on Saturday, August 2. Folklore Story As the story goes, once there was a cowherd, Niulang, who lived with his elder brother and sisterinlaw. But she disliked and abused him, and the boy was forced to leave home with only an old cow for pany. The cow, however, was a former god who had violated imperial rules and was sent to earth in bovine form. One day the cow led Niulang to a lake where fairies took a bath on earth. Among them was Zhinu, the most beautiful fairy and a skilled seam