The IRB approach is a method which is raised by The Basel Committee in the New Basle Accord to allow banks measure their credit risk by using their internal historical data.

• 内部评级法是新巴塞尔协议提出的衡量信用风险的一种方法，该方法允许银行使用自己的内部数据测算其信用风险，这可以使高风险管理水平的银行以同样的资本开展更多的业务。