中文摘要：

在我国商业银行的信贷决策中，普遍存在着“信息困境”：信贷决策所依赖的信息有着“硬信息软化”的特征、信贷决策流程中普遍存在着信息的“私有化”、为信贷决策所收集信息的使用效率不足。怎么克服上述“信息困境”以提高信贷决策的质量和效率，是银行面临的现实问题。本文指出，一个高质量的内部信用评级机制能够成为向信贷业务人员转移信贷决策权的中介，进而激励信贷业务人员做好信息工作。本文提供了一个分析框架以指导信贷决策者审慎地根据内部信用评级的质量来给予信贷业务人员适当的决策权重，在规避过度授权引致的风险的同时，最大限度地发挥授权的激励作用。在这个过程中，“信息困境”被有效克服，信贷决策权配置得到优化。本文对银行的信贷决策实践和内部信用评级机制的建设有着一定的指导作用。

英文摘要：

In the loan decision of commercial banks in China, there is widespread ＂information dilemma＂. How to overcome the dilemma in order to improve the quality and the efficiency of loan decision is a practical problem faced by commercial banks. The paper provides an analytical framework to guide loan decision-makers to cautiously give the proper decision weights to the credit officers according to the quality of internal credit rating,in the circumvention of the risks of excessive authority, while maximizing the incentives authorized. In this process, the dilemma could be effectively got over while the allocation of credit decision-making power can be optimized. This paper has a certain guiding function for the practice of loan decision and the internal credit rating mechanism.