Internal ratings - based approach pointed our commercial banks to ways in credit risk management . but irb calls for a certain credit risk management level and a higher demand to commercial banks who want to implement irb 新协议内部评级法为我国商业银行信用风险管理提供了努力方向,但其实施需要商业银行具有一定的信用风险管理水平并满足一些基本条件。