信贷资产风险是银行诸风险中的核心,直接关系着银行的命运,所以认真分析信贷资产风险的表现和原因,研究对策,开展信贷资产风险的稽核监督,对于深化金融体制改革有着重要的现实意义。 一、信贷资产风险的表现 信贷资产风险是借款者违约拖欠贷款,以及由于信贷资金周转滞缓,资产与负债失衡,造成银行经济效益下降,严重影响国民经济有效运行的可能性。他与市场风险紧密相联,与企业经营风险联系在 Credit asset risk is the core of the bank’s risk and directly related to the bank’s fate. Therefore, careful analysis of the performance and reason of the credit asset risk, researching countermeasures and carrying out the audit supervision of the credit asset risk have important practical significance for deepening the reform of the financial system . First, the performance of credit assets risk Credit assets risk default borrowers defaulted on loans, as well as due to sluggish credit funds turnover, assets and liabilities imbalance, resulting in bank economic benefits decline, seriously affecting the possibility of the national economy to operate effectively. He is closely linked to market risk and is linked to business risk