中文摘要：

从商业银行的信用评级现状入手，揭示目前银行信用评级系统的特点与不足之处。针对信用评级系统存在的问题，引入财务预警Z值模型，将参评企业的财务指标与非财务指标相结合，对目前评级指标体系进行优化，使信用评价更加科学化、合理化。

英文摘要：

This article explores the characteristics and shortcomings of the credit rating system applied to the current commercial banks. Aimed at the shortcomings of the existing credit rating system, this paper makes an optimization by introducing Zhang ling＇s ＂Z-score＂ model, mixed with non-financial index so as to make the rating system more rational and scientific.