摘要：在新资本协议下，信用风险已经成为了现代商业银行的最主要金融风险之一，为了顺应了现代经济发展潮流的趋势，世界各国的商业银行开始建立客户信用评级标准体系。我国的商业银行也都相应地建立起了自己的客户信用评级体系，本文将以中国工商银行为例，通过对我国的商业银行客户信用体系的概况，分析出我国商业银行存在的不足，并对其提出有效的治理改善意见，相信会对国内商业银行在规避信用风险，完善客户信用评级体系有一定的帮助。

关键词： 信用风险  客户信用评级体系  评级方法  利率系数  中国工商银行

Abstract: Under the new capital accord, the credit risk has become a modern commercial bank's most major financial risk, in order to conform to the development trend of modern economy, World's commercial Banks began to build their customer credit rating standard system. China's commercial banks have also established their own customer credit rating system; this paper will take ICBC as an example, through to our commercial bank customer credit system of profiles, analyzing the insufficiency of commercial banks in China, and put forward effective order to improve their views. I believe that would be helpful on avoiding credit risk and improving the customer credit rating system. 

Keywords: Credit Risk; Customer Credit Rating System; Rating Method; Rate Coefficient; ICBC

　　我国的商业银行客户信用评级体系还处于发展接段，出现了现有评级制度不健全、评级方法落后、评级级别设置不合理、过程监督和内控能力不足、基础数据不完备等一系列的不足和缺陷，本文对此提出了将利率系数引进客户信用评级指标体系、提高商业银行的资本充足率、建立适合我国实际的内部评级体系三大方法对其不足进行完善，希望可以建立一个完善的，适合中国国情和新资本体系和世界经济发展潮流的商业银行客户信用评级体系。